 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
 | John B. Duryea - 1892 - 448 страница
...all the shares of national banks located within said state, subject to only two restrictions : first, 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 second, that the... | |
 | John Lewis - 1892 - 846 страница
...108, note. 38. The laords " other moneyed capital" construed. The provision in section 5219 above, "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," is not violated by Revised... | |
 | Iowa. Supreme Court - 1892 - 882 страница
...5219 of the federal statutes authorizes the states to tax these banks, and contains the restriction "that the taxation shall not be at a greater rate than is assessed on other moneyed capital in the hands of individual citizens of such state." The same statute authorizes... | |
 | Washington (State). Supreme Court, Eugene Genroy Kreider - 1893 - 708 страница
...appellant, upon the authority of National Bank v. Commonwealth, 9 Wall. 353. Sec. 5'219, Rev. St. US, is 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... | |
 | George Mathewes Coffin - 1893 - 186 страница
...channel, if under certain circumstances organized action by the shareholders became necessary. 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... | |
 | Robert Cushing Cumming - 1896 - 622 страница
...manner of assessment. Section 5219 of the Revised Statutes of the United States is as follows: § 5219 " Nothing herein shall prevent all the shares in any...the two restrictions, that the taxation shall not be a srrcater rate than is assessed upon other moneyed capital in the hands of individual citizens of... | |
 | Henry Osborn Taylor - 1898 - 978 страница
...State tax on the property of cor- land, 4 Wheat. 405. porations so chartered, in any way disciation is located ; but the legislature of each state may...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). Supreme Court, Eugene Glenroy Kreider - 1898 - 786 страница
...in assessing taxes imposed by authority of the state within which the association is located, . . . subject only to the two restrictions, that the taxation shall not be at a greater rate than is asseased upon other moneyed capital in the hands of individual citizens of such state, and... | |
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