 | National Tax Association - 1924 - 486 lapas
...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... | |
 | 1925 - 136 lapas
...Revised Statutes authorizing state taxation of the stock of national banks, and providing that "such taxation shall not be at a greater rate than is assessed...in the hands of individual citizens of such state." The latter section was enacted nearly sixty years ago, the Supreme Court has construed it in some thirty... | |
 | Ohio. Supreme Court - 1898 - 866 lapas
...the restrictions of said section 5219 of the Revised Statutes of the United States, which provides that: "The taxation shall not be at a greater rate...in the hands of individual citizens of such state." The correctness of so much of the act of congress as is here set out is admitted, but the remainder... | |
 | United States - 1971 - 1464 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... | |
 | Sandra B. McCray - 1989 - 56 lapas
...that phrase, the Congress instructed states to tax shares of national banks at a rate [no greater] than is assessed upon other moneyed capital in the hands of individual citizens of such State coming into competition with the business of national banks; Provided, that Bonds, notes or other evidences... | |
 | Thomas McIntyre Cooley - 2003 - 804 lapas
...support the government through which they exist and flourish." is located, and not elsewhere, but not at a greater rate than is assessed upon other moneyed...the hands of individual citizens of such state," and not exceeding "the rate imposed upon the shares of any of the banks organized under the authority of... | |
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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... 
