 Nothing herein shall prevent all the shares in any association from being included in the valuation of the personal property of the owner or holder of such shares, in assessing taxes imposed by authority of the state within which the association is located;...  The Southwestern Reporter - Страница 3701918Пуни преглед - О овој књизи
 | 1915 - 510 страница
...association from bemg included hi the valuation of the personal property of the owner or holder of sucn shares in assessing taxes imposed by authority of...taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State, and that the shares of... | |
 | 1915 - 752 страница
...of taxing all the shares of national banking associations located within the state, subject only to 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." « • » From these... | |
 | Massachusetts. Supreme Judicial Court - 1916 - 806 страница
...companies on the one side and the direct tax upon shares of na* That statute is as follows: "Sec. 5219. Nothing herein shall prevent all the shares in any...taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State, and that the shares of... | |
 | 1916 - 576 страница
...3, 1864, (13 Stat. at L. Ill, 4th US Comp. Stat., Section 9784) provides: Tax on Transfers of Stock. "Nothing herein shall prevent all the shares in any...taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such state, and that the shares of... | |
 | California - 1916 - 872 страница
...located; but the legislature of each state may determine and direct the manner and place of taxing all shares of national banking associations located within...taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such state, and that the shares of... | |
 | Washington (State) - 1917 - 1502 страница
...association is located; but the legislature of each state may determine and direct the manner and place of all the shares of national banking associations located...taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such state, and that the shares of... | |
 | Missouri. Supreme Court - 1918 - 856 страница
...now known as Section 5219, United States Compiled Statutes 1901, Chapter Three, Volume Three, page 3502, which reads as follows: "Nothing herein shall...taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State, and that the shares of... | |
 | Minnesota Tax Commission (1907-1939) - 1918 - 348 страница
...The national banking act which governs the taxation of national banks by local and state authorities reads as follows : Nothing herein shall prevent all...taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of .such state, and that the shares... | |
 | New York (State) - 1918 - 1076 страница
...Jenkins (1899), 47 App. Div. 394, 62 NY Supp. 321, affd. (1900), 163 NY 320. as follows: Section 5219. "Nothing herein shall prevent all the shares in any...the two restrictions, that the taxation shall not be a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such... | |
 | Minnesota Tax Commission (1907-1939) - 1918 - 38 страница
...all the shares in any association from being included in the valuation of the personal property ol the owner, or holder of such shares, in assessing...taxation shall not -be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such state, and that the shares of... | |
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