 | Alabama. Supreme Court - 1881 - 768 страница
...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... | |
 | 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 страница
...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... | |
 | Illinois. Supreme Court - 1868 - 730 страница
...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 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 - 1863 - 1180 страница
...imposed by or under Slate authority for State, county, or municipal purposes, but not at greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State. And all the remedies provided by State laws for the collection of such taxes shall be ajrplicable thereto... | |
 | 1864 - 496 страница
...State authority, at the place where such hank is located, and not elsewhere, but not at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State : Prodded, further, That the tax so imposed, under the laws of any State, upon the shares of any of... | |
 | United States. Supreme Court - 1876 - 652 страница
...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...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... | |
 | United States. Supreme Court - 1919 - 660 страница
...that tb« legislature of each State may direct the manner of taxing all the shares of National banks located within said State, subject to the restriction...taxation shall not be at a greater rate than is assessed upon uther moneyed capital in the hands of individual citizens of such State," and the act of the legislature... | |
 | New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Erasmus Peshine Smith, Joel Tiffany, Edward Jordan Dimock, Samuel Hand, Hiram Edward Sickels, Louis J. Rezzemini, Edmund Hamilton Smith, Edwin Augustus Bedell, Alvah S. Newcomb, James Newton Fiero - 1866 - 724 страница
...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 hands of individual citizens of such States ; Provided, further, That the tax so imposed under the laws of any State, upon the shares of... | |
 | Michigan. Constitutional Convention - 1867 - 728 страница
...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 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... | |
 | Michigan. Legislature - 1867 - 332 страница
...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 hands of individual citizens of such State: Provided further, That the tax so imposed under the laws of any State shall not exceed the rate imposed... | |
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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... 
