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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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A Practical Treatise on the Business of Banking and Commercial Credits

John B. Duryea - 1892 - 432 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...
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American Railroad and Corporation Reports: Being a Collection of the ..., Том 5

John Lewis - 1892
...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...
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Reports of Cases at Law and in Equity Determined by the Supreme ..., Том 86

Iowa. Supreme Court - 1892
...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...
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Reports of Cases Determined in the Supreme Court of the State of ..., Том 6

Washington (State). Supreme Court, Eugene Genroy Kreider - 1893
...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...
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Hand-book for Bank Officers

George Mathewes Coffin - 1893 - 107 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...
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The Tax Laws of the State of New York: Including the Tax Law of 1896, and ...

Robert Cushing Cumming - 1896 - 585 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...
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United States Reports: Cases Adjudged in the Supreme Court, Том 167

United States. Supreme Court - 1897
...shares of stock in national banks. This legislation is found in 5219, Rev. Stat., 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, and that the shares of...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Том 167

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1897
...shares of stock in national banks. This legislation is found in 5219, Rev. Stat., 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, and that the shares of...
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A Treatise on the Law of Private Corporations

Henry Osborn Taylor - 1898 - 946 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...
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Reports of Cases Determined in the Supreme Court of the State of ..., Том 18

Washington (State). Supreme Court, Eugene Glenroy Kreider - 1898
...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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