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" 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 370
1918
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Biennial Report of the Minnesota Tax Commission to the Governor and ...

Minnesota Tax Commission (1907-1939) - 1922 - 456 страница
...seems clear to us that the federal statute in question should be amended so as to read substantially as follows: "Nothing herein shall prevent all the...taxation shall not be at a greater rate than is assessed upon other moneyed capital used in banking, and that the shares of any national banking association...
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Trust Companies, Том 37

1923 - 994 страница
...of National banks by the States, Section 5219 of the Revised Statutes of the United States provided 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 States." Section 5219 of the...
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Miscellaneous Reports. Cases Decided in the Courts of Record of the ..., Том 118

New York (State). Courts - 1922 - 1060 страница
...the Revised Statutes of the United States permits a state to tax national banks, but with the proviso 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." Section 24 of the Tax...
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Proceedings of the State Bar Association of Wisconsin, Том 15

State Bar Association of Wisconsin - 1924 - 684 страница
...State Constitutions. The federal statute permits the taxation of shares in a National Bank subject 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 the State and that the shares of...
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United States Supreme Court Reports, Том 35

United States. Supreme Court - 1919 - 1154 страница
...Statutes contains the declaration of Congress in respect to this matter. It reads : "Section 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...
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United States Supreme Court Reports, Том 63

United States. Supreme Court - 1920 - 1224 страница
...manner *4nd place of ta.xing all the shares of national banking associations located within the ^tate, subject only to the two restrictions, that the taxation shall not be at a greater »•ate than is assessed upon other moneyed «Capital in the hands of individual citizens of *uch...
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State and Local Taxation of Banks, Part III, Apendixes to a Report of a ...

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs - 1972 - 568 страница
...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 moneyed capital in the hands of individual citizens of such State : And provided always,...
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Annual Report of the Secretary of the Treasury on the State of the ..., Део 1

United States. Department of the Treasury - 1885 - 888 страница
...direct the manner and place of taxing all the shares of national banking associations located witbin the State, subject only to the two restrictions, that...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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Reports of Cases Argued and Determined in the Supreme Court of Ohio, Том 56

Ohio. Supreme Court - 1898 - 866 страница
...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 than is assessed upon other moneyed capital in the hands of individual citizens of such state." The correctness of so...
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The Federal Reporter

1927 - 1112 страница
...Large, 34 (Сотр. St. § 8784), reading as follows: "Nothing herein shall prevent all the Bhares in any association from being included in the valuation...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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