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
| 1913 - 1140 страница
...5219 (US Сотр. St. 1901, p. 3502), authorizing the taxation of shares of national banks, provided the taxation shall not be at a greater rate than is assessed on other moneyed capital of individual citizens of the state, which not only furnishes the authority... | |
| California. Supreme Court - 1906 - 850 страница
...of Congress of June 3, 1864, as amended February 10, 1868 (US Rev. Stats, sec. 5219), it is provided as follows: "Nothing herein shall prevent all 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 that the shares of... | |
| California. Supreme Court - 1899 - 846 страница
...included in the individual assessment of the owner, in assessments made for the purpose of state taxation; "but the legislature of each state may determine and...taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such state," et cetera. It was also... | |
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