| Henry Campbell Black - 1897 - 860 páginas
...property of the individual shareholders, are taxable by the states,20 provided, however, that such taxation shall not be at a greater rate than is assessed...the hands of individual citizens of such state, and that the shares of any national bank owned by nonresidents of any state shall be taxed in the city... | |
| Henry Osborn Taylor - 1898 - 978 páginas
...shares of national banking associations located within the state, subject only to the two restrictions, that the taxation shall not be at a greater rate than...the hands of individual citizens of such state, and that the shares of any national banking association owned by non-residents of any state shall be taxed... | |
| 1898 - 812 páginas
...shares of national banking associations located within the state, subject only to two restrictions, that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individuals citizens of such state, and that the shares of any national banking association... | |
| Texas. Tax Commission - 1899 - 428 páginas
...shares of national banking associations located within the State, subject only to the two restrictions, that the taxation shall not be at a greater rate than...the hands of individual citizens of such State, and that the shares of any national banking association owned by nonresidents of any State shall be taxed... | |
| Massachusetts. Supreme Judicial Court - 1899 - 1352 páginas
...located ; and the legislature of each state may determine and direct the manner and place of taxing all the shares of national banks located within said state,...taxation shall not be at a greater rate than is assessed upon any other moneyed capital in the hands of individual citizens of such state, and provided always... | |
| Abraham Clark Freeman - 1899 - 1078 páginas
...shares of national banking associations located within the state, subject only to the two restrictions, that the taxation shall not be at a greater rate than...in the hands of individual citizens of such state," et cetera. It was also provided that shares owned by nonresidents should be taxed in the city or fown... | |
| Washington (State). Supreme Court, Eugene Genroy Kreider - 1899 - 824 páginas
...associations located within the state, subject only to the restriction as to manner of the assessment, ',that the taxation shall not be at a greater rate...in the hands of individual citizens of such state." In the case of Van Allen r. The, Assessors, supra, it was said : ''The main and important question... | |
| United States. Supreme Court - 1927 - 1138 páginas
...the taxation of the shares to their owners under the laws of the state where the bank was located, subject to the restriction that "the taxation shall...the hands of individual citizens of such state," and further assented to the taxation of the real property of the bank for state, county, and municipal... | |
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