| United States. Congress. House. Committee on Banking and Currency - 1969 - 64 lapas
...relevant omitted portions of § 548 read : "(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... | |
| 1969 - 1558 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... | |
| United States. Congress. House. Committee on Education and Labor - 1970 - 1610 lapas
...by or under state authority at the place where such bank is located, and not elsewhere, bur not at u greater rate than is assessed upon other moneyed capital...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 the... | |
| United States. Congress. House. Committee on Education and Labor - 1970 - 1202 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 capital in the bands of individual citizens of such State : Provided, further, That the tax so imposed j under the... | |
| United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs - 1972 - 568 lapas
...hundred and sixty-four, shall be construed and held to mean the State within which the bank is located; and the legislature of each State may determine and...of individual citizens of such State: And provided always, That the shares of any national bank owned by non-residents of any State shall be taxed in... | |
| National Tax Association - 1908 - 710 lapas
...taxes imposed by authority of the State within which the association (national bank) 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... | |
| National Tax Association - 1923 - 578 lapas
...imposed by authority of the State within which the association is located, but the legislature of «ach State may determine and direct the manner and place of taxing all the shares of national banking associations located within the State, subject to the following restrictions: "' 1. (a) That... | |
| National Tax Association - 1912 - 496 lapas
...imposed by authority of the State within which the association is located ; but the Legislature of such State may determine and direct the manner and place of taxing all the shares of national banking associations located within the State, subject only to two restrictions, that the taxation... | |
| National Tax Association - 1924 - 504 lapas
...taken by Mr. Link and Judge Hough, to suggest that this statute be amended to read somewhat as follows: "The legislature of each state may determine and direct the manner and place of taxing banking associations located within its limits, provided (and possibly some such proviso might be added... | |
| National Tax Association - 1922 - 604 lapas
...extent as other property, business and income in the 'state in which such banks are located are taxed. The legislature of each state may determine and direct the manner and place of taxing national banks located within the state, subject only to the two restrictions that such taxation shall... | |
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