 | Congress. Internal Revenue Taxation Joint Committee - 1962 - 180 lapas
...following conditions are complied with; “(b) In the case of a tax on said shares the tax Imposed shall not be at a greater rate than is assessed upon...in the hands of individual citizens of such State coming into competition with the business of national banks: Provided, That bonds, notes, or other... | |
 | United States. Congress. Senate. Committee on Banking and Currency - 1963 - 548 lapas
...by or under state authority at the place where such bank is located, and not elsewhere, but not at a greater rate than is assessed upon other moneyed...in the hands of individual citizens of such state : Provided, further, That the tax so imposed under the laws of any state upon the shares of any of... | |
 | 1923 - 426 lapas
...and place of taxing shares of national banking associations within each state, with two conditions: "the taxation shall not be at a greater rate than...is assessed upon other moneyed capital in the hands of the individual citizens of such state" and "the shares * * * owned by non-residents of any state... | |
 | 1920 - 540 lapas
...in section 5219, of the US Revised Statutes, providing that state taxation of national bank shares "shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens" came up for construction in that case. A law of the state of New York 6 had... | |
 | United States Congress. House. Banking and Currency Committee - 1969 - 66 lapas
...omitted portions of § 548 read: “1.(a) . “(b) In the case of a tax on said shares the tax imposed shall not be at a greater rate than is assessed upon...in the hands of individual citizens of such State coming into competition with the business of national banks: Provided, That bonds. notes, or other... | |
 | United States. Congress. Senate. Committee on Banking and Currency - 1969 - 66 lapas
...provided in subdivision (c) of this clause. (b) In the case of a tax on said shares the tax imposed shall not be at a greater rate than is assessed upon...in the hands of individual citizens of such State coming into competition with the business of nationnl banks: Provided, That bonds, notes, or other... | |
 | United States. Congress. Senate. Committee on Banking and Currency - 1969 - 74 lapas
...provided in subdivision (c) of this clause. (b) In the case of a tax on said shares the tax imposed shall not be at a greater rate than is assessed upon...in the hands of individual citizens of such State coming into competition with the business of national banks: Provided. That bonds, notes, or other... | |
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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... 
