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" State, subject only to the two restrictions, that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State... "
The Statutes at Large, Treaties, and Proclamations of the United States of ... - Էջ 34
United States - 1869
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of Cases Argued and Determined in the Supreme Court of Alabama, Հատոր 65

Alabama. Supreme Court - 1881 - 768 էջ
...tax these national banks is, by the express words of the act of Congress (U. 8. Rev. Stat. § 5219), "subject to the restriction, that the taxation shall...in the hands of individual citizens of such State;" which restriction requires, and only requires, that the amount of tax imposed, and the system of assessment...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Michigan Reports: Cases Decided in the Supreme Court of Michigan, Հատոր 46

Michigan. Supreme Court, Randolph Manning, George C. Gibbs, Thomas McIntyre Cooley, Elijah W. Meddaugh, William Jennison, Hovey K. Clarke, Hoyt Post, Henry Allen Chaney, William Dudley Fuller, John Adams Brooks, Marquis B. Eaton, Herschel Bouton Lazell, James M. Reasoner, Richard W. Cooper - 1882 - 750 էջ
...State gets power to levy this tax, declares that State taxation of national bank stock " shall not be at a greater rate than is assessed upon ' other...in the hands of individual citizens of such State." Rev. St. § 5219. It is claimed that our tax law violates this rule by not allowing shareholders to...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases Argued and Adjudged in the Supreme Court of the United States, Հատոր 23

United States. Supreme Court - 1876 - 652 էջ
...February 10th, 1868, relating to the taxation by States of shares in the National banks, thus enacts : * " The legislature of each State may determine and direct...in the hands of individual citizens of such State." An act of Assembly of Pennsylvania, of March 31st, 1870, with a view of giving eftect to this act of...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases Argued and Adjudged in the Supreme Court of the United States, Հատոր 23

United States. Supreme Court - 1919 - 660 էջ
...Congress of February lOth, 1808, enacting that tb« legislature of each State may direct the manner of taxing all the shares of National banks located...the hands of individual citizens of such State," and the act of the legislature of Pennsylvania of March 81st, 1870, enStatement of the case. acting that...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Reports: Cases Adjudged in the Supreme Court, Հատոր 71

United States. Supreme Court - 1867 - 732 էջ
...shares of State banks is the act of April 23d, 18GG, and by each of said acts it is provided that such taxation shall not be " at a greater rate than is...in the hands of individual citizens of such State." The two provisos of the forty-first section of the act of June 3d, 1864, respectively refer to different...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Acts Passed at the First Session of the 1st Congress - 3d Session of the ...

United States - 1868 - 368 էջ
...eighteen 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...citizens of such State : • And provided always, That the shares of any national bank owned by nonresidents of any State shall be taxed in the city...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Public Statutes at Large of the United States of America, Հատոր 15

United States - 1869 - 868 էջ
...eighteen hundred and sixty-four, shall be construed and held to mean the State within which *ne bank is located ; and the legislature of each State may determine...taxed in the city or town where said bank is located, and Uxed. 41. 85 Deficiency ap' Reconstruction "iser'oh. 168. Vol. xiv. p. 428 QoartermasP^ Regular...
Ամբողջությամբ դիտվող - Այս գրքի մասին

An Analytical Digest of the Laws of the United States, Հատոր 2

Frederick Charles Brightly - 1869 - 680 էջ
...bank legislature of each state may determine and direct the manner and place of taxing all able™ the shares of national banks located within said state,...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 the city...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Albany Law Journal, Հատոր 22

1880 - 554 էջ
...imposed by authority of the State within which the association is located," with the qualification "that the taxation shall not be at a greater rate...in the hands of individual citizens of such State." The law of New York allows debt deductions in the valuation of " other moneyed capital in the hands...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Albany Law Journal, Հատոր 34

1887 - 542 էջ
...State, with other personal property, " subject only to the two restrictions that the taxation shall uot be at a greater rate than is assessed upon other moneyed...the hands of individual citizens of such State, and that the shares of any national bunking association owned by non-residents of any State shall be taxed...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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