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" and the legislature of each State may determine and direct the manner and place of taxing all the shares of national banks located within said State, subject to the restriction that the taxation shall not be at a greater rate than is assessed upon other... "
Laws of the United States Concerning Money, Banking, and Loans, 1778-1909 - 370. lappuse
autors: United States - 1910 - 812 lapas
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The Supervisors' Manual: A Practical Treatise on the Law Applicable to the ...

George Crane Morehouse - 1889 - 934 lapas
...actual and not the par value is tlie basis of assessment and taxation. People t. Comrs., 67 NY 516. 1st. That the taxation shall not be at a greater rate than...is assessed upon other moneyed capital in the hands of individuals; and Subject to these two restrictions, to-wlt: 2d. That the sfiares of any national...
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Annotated Constitution of the United States

Andrew Jackson Baker - 1891 - 378 lapas
...imposed, by and under state authority, at the place where such bank is located, and not elsewhere; and shall not be at a greater rate than is assessed upon other moneyed capital in the hands of the individual citizen of such state, nor exceed the rate imposed upon the shares of any of the...
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Reports of Cases in the Supreme Court of Nebraska, 32. sējums

Nebraska. Supreme Court, David Allen Campbell, Guy Ashton Brown, Lorenzo Crounse, Walter Alber Leese, Lee Herdmen, Henry Clay Lindsay, Henry Paxon Stoddart - 1892 - 964 lapas
...of Bressler T. County of Waj-nc. stocks in national banks, subject only to two restrictions: First, "That the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the bands of individual citizens of such state;" and second, "That the shares of any national banking association,...
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The American and English Encyclopedia of Law, 16. sējums

John Houston Merrill, Charles Frederic Williams, Thomas Johnson Michie, David Shephard Garland - 1892 - 1050 lapas
...where the bank is located. 7 Subject to these limitations, it is left to the legislature of a State to "determine and direct the manner and place of taxing all the shares" of banking associations within its 1. Exchange Nat. Bank v. Miller, 19 grounds in Austin v. Aldermen,...
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Hand-book for Bank Officers

George Mathewes Coffin - 1893 - 186 lapas
...shares, in assessing taxes imposed by authority of the State within which the association is located; but the legislature of each State may determine and direct...manner and place of taxing all the shares of National banking associations located within. the State, subject only to the two restrictions, that the taxation...
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Congressional Serial Set

1895 - 460 lapas
...a part of the personalty of the owner and 1 that each State may tax them in its own manner, except that the taxation shall not be at a greater rate than is imposed on other ."moneyed capital" owned by citizens of the State and that the shares of nonresidents...
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United States Reports: Cases Adjudged in the Supreme Court, 167. sējums

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1897 - 808 lapas
...shares of stock in national banks. This legislation is found in § 5219, Eev. Stat., which provides: "That the taxation shall not be at a greater rate...the hands of individual citizens of such State, and that the shares of any national banking association owned by non-residents of any State shall be taxed...
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The American State Reports: Containing the Cases of General ..., 69. sējums

Abraham Clark Freeman - 1899 - 1078 lapas
...the individual assessment of the owner, in assessments made for the purpose of state taxation; "but the legislature of each state may determine and direct...manner and place of taxing all the shares of national banking associations located within the state, subject only to the two restrictions, that the taxation...
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Reports of Cases Argued and Determined in the Supreme Court of ..., 154. sējums

Indiana. Supreme Court, Horace E. Carter, Albert Gallatin Porter, Gordon Tanner, Benjamin Harrison, Michael Crawford Kerr, James Buckley Black, Augustus Newton Martin, Francis Marion Dice, John Worth Kern, John Lewis Griffiths, Sidney Romelee Moon, Charles Frederick Remy - 1900 - 792 lapas
...shares, in assessing taxes imposed by authority of the state within which the association is located; but the legislature of each state may determine and direct...manner and place of taxing all the shares of national banking associations located within the state, subject only to the two restrictions, that the taxation...
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Report of the Department of the Interior ... [with Accompanying ..., 2. daļa

United States. Dept. of the Interior - 1900 - 810 lapas
...in assessing taxos imposed by authority of the State within which the association is located ; but the legislature of each State may determine and direct...manner and place of taxing all the shares of national banking associations 'orated within the State, subject only to the two restrictions that the taxation...
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