| Alabama. Supreme Court - 1881 - 768 páginas
...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 páginas
...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 páginas
...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...in 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... | |
| United States. Supreme Court - 1867 - 732 páginas
...requirement of the act of Congress was, that the taxes on the shares of the national banks shall not be "at a greater rate than is assessed upon other...in the hands of individual citizens of such State." This, too, has been complied with. The statute of the State expressly forbids a higher rate of taxation.... | |
| United States - 1868 - 368 páginas
...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 : • And provided always, That the shares of any national bank owned by nonresidents of any State... | |
| United States - 1869 - 868 páginas
...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 : And provided always, Shares of non- That the shares of any national bank owned by non-residents of... | |
| Frederick Charles Brightly - 1869 - 680 páginas
...taxing all able™ the shares of national banks located within said state, subject to the restriction ent,(c) gift, grant, sale, conveyance or transfer...rights or credits ;(d) or give any warrant to conf : And provided always, That the shares of any national bank owned by non-residents of any state shall... | |
| 1880 - 554 páginas
...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...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 " of... | |
| 1887 - 542 páginas
...State, with other personal property, " subject only to the two restrictions that the taxation shall uot be at a greater rate than is assessed upon other moneyed...in the hands of individual citizens of such State, and that the shares of any national bunking association owned by non-residents of any State shall be... | |
| 1872 - 940 páginas
...of taxing all shares of national bank stocks 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; and proriiied always, that the shares of any national bank owned by nonresidents of any State shall... | |
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