 | United States. Supreme Court - 1902 - 1264 страница
...moneyed capital in the hands of individual citizens of such ptate;" and that the shares of nonresidents "shall be taxed in the city or town where the bank is located, and not elsewhere." The [114]prayer of the petition *is also opposed by decisions of this court. In Van Allen v. II" Assessors,... | |
 | Idaho. Supreme Court - 1911 - 922 страница
...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,...town where the bank is located, and not elsewhere." It will be noted from the foregoing quotation that the power conferred on the state to tax national... | |
 | Frederick Newton Judson - 1903 - 906 страница
...and place of taxing the shares, subject to the restriction that those owned by nonresidents of the State shall be taxed in the city or town where the bank is located and not elsewhere. 1 Where within the State the shares shall be taxed therefore, whether .in the town or city where the... | |
 | Frederick Newton Judson - 1903 - 906 страница
...and place of taxing the shares, subject to the restriction that those owned by nonresidents of the State shall be 'taxed in the city or town where the bank is located and not elsewhere.1 Where within the State the shares shall be taxed therefore, whether in the town or city... | |
 | Commonwealth Club of California - 1910 - 612 страница
...owners or holders thereof by the State Board of Equalization in the manner to be prescribed by law, in the city or town where the bank is located and not elsewhere. There shall be levied and assessed upon such shares of capital stock an annual tax, payable to the... | |
 | Christopher Stuart Patterson - 1904 - 408 страница
...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,...town where the bank is located, and not elsewhere. ' ' The states may, therefore, tax shareholders in national banks within the limits of this license,38... | |
 | Oregon. Supreme Court, William Wallace Thayer, Joseph Gardner Wilson, Thomas Benton Odeneal, Julius Augustus Stratton, William Henry Holmes, Reuben S. Strahan, George Henry Burnett, Robert Graves Morrow, James W. Crawford, Frank A. Turner, Bellinger, Charles Byron - 1904 - 714 страница
...greater rate than is assessed upon other moneyed capital in the hands of individual citizens of the State, and that the shares of any national banking...town where the bank is located, and not elsewhere: US Cqmp. St. 1901, § 5219. This latter statute has received explicit construction by the Supreme Court... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 страница
...make return of such income and pay the tax thereon as agent of such nonresident shareholders. " 3. Nothing herein shall be construed to exempt the real property of associations from taxation in any State or in any subdivision thereof, to the same extent, according to its value, as... | |
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State, subject only to the 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, and that the shares of any national banking association owned... 
