 | Alabama. Supreme Court - 1881 - 768 страници
...by the express words of the act of Congress (U. 8. Rev. Stat. § 5219), "subject to the restriction, that the taxation shall not be at a greater rate than...in the hands of individual citizens of such State;" which restriction requires, and only requires, that the amount of tax imposed, and the system of assessment... | |
 | Michigan. Supreme Court, Randolph Manning, George C. Gibbs, Thomas McIntyre Cooley, Elijah W. Meddaugh, William Jennison, Hovey K. Clarke, Hoyt Post, Henry Allen Chaney, William Dudley Fuller, John Adams Brooks, Marquis B. Eaton, Herschel Bouton Lazell, James M. Reasoner, Richard W. Cooper - 1882 - 750 страници
...State gets power to levy this tax, declares that State taxation of national bank stock " shall not be at a greater rate than is assessed upon ' other...in the hands of individual citizens of such State." Rev. St. § 5219. It is claimed that our tax law violates this rule by not allowing shareholders to... | |
 | United States. Supreme Court - 1876 - 652 страници
...manner 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...the hands of individual citizens of such State," and the act of the legislature of Pennsylvania of March 81st, 1870, enStatement of the case. acting that... | |
 | United States. Supreme Court - 1919 - 660 страници
...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...in the hands of individual citizens of such State." An act of Assembly of Pennsylvania, of March 81st, 1870, with a view of giving effect to this act of... | |
 | United States. Supreme Court - 1867 - 732 страници
...shares of State banks is the act of April 23d, 18GG, and by each of said acts it is provided that such taxation shall not be " at a greater rate than is...in the hands of individual citizens of such State." The two provisos of the forty-first section of the act of June 3d, 1864, respectively refer to different... | |
 | United States - 1868 - 368 страници
...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...hands of individual citizens of such State : • And provided always, That the shares of any national bank owned by nonresidents of any State shall be taxed... | |
 | United States - 1869 - 868 страници
...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...the hands of individual citizens of such State : And provided always, Shares of non- That the shares of any national bank owned by non-residents of any... | |
 | Frederick Charles Brightly - 1869 - 680 страници
...taxing all able™ the shares of national banks located within said state, subject to the restriction that the taxation shall not be at a greater rate than...the hands of individual citizens of such state : And provided always, That the shares of any national bank owned by non-residents of any state shall be... | |
 | 1880 - 554 страници
...imposed by authority of the State within which the association is located," with the qualification "that the taxation shall not be at a greater rate...in the hands of individual citizens of such State." The law of New York allows debt deductions in the valuation of " other moneyed capital in the hands... | |
 | United States. Supreme Court - 1870 - 868 страници
...now the power of State taxation over the shares of National banks is subject only 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.* Having determined that Congress, in... | |
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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... 
