| United States. Supreme Court - 1870 - 862 páginas
...often valued and assessed by different rules, it further requires that it shall not be so included at a greater rate than is assessed upon other moneyed capital in the hands of citizens. The second proviso rnerelj 7 introduces another standard, by comparison with which the... | |
| United States. Congress. House - 1863 - 1180 páginas
...imposed by or under State authority at the place where such bank is located, and nut elsewhere ; but not a greater rate than is assessed upon other moneyed capital in the. hands of indiiñdual citizens of such State: Provided further-, That the, tax so imposed under the laics... | |
| 1864 - 414 páginas
...by or under State authority, at the place where such bank is located, and not elsewhere, but not at a greater rate than is assessed upon other moneyed...in the hands of individual citizens of such State : Prodded, further, That the tax so imposed, under the laws of any State, upon the shares of any of... | |
| Iowa - 1866 - 254 páginas
...whether the holder thereof resides in such township, incorporated town or city, or not, but not at a greater rate than is assessed upon other moneyed capital in the hands of individuals of this State, provided that the real estate of such Associations shall be subject to... | |
| 1866 - 494 páginas
...not elsewhere, whether the said stockholder reside in said place, town or ward, or not, but not at a greater rate than is assessed upon other moneyed capital in the hands of individuals in tins State. And in making such assessment there shall also be deducted trom the value... | |
| 1866 - 790 páginas
...therefore, the assessment on their shares will operate as an assessment of taxes under state authority, at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of the state of Ohio. They pray for an injunction against the county auditor... | |
| United States. Supreme Court - 1867 - 732 páginas
...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... | |
| 1867 - 840 páginas
...the 41st section of the National Bank Act, prohibiting the taxation of shares by state authority " at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens." In Indiana the question of the power to tax the shares in national banks arose... | |
| James M. Hiatt - 1868 - 438 páginas
...by or under State authority at the place where such bank is located, and not elsewhere, but not at a greater rate than is assessed upon other moneyed...in the hands of individual citizens of such State : Provided further-, That the tax so imposed under the laws of any State upon the shares of any "of... | |
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