 | Isaac Grant Thompson - 1878 - 860 pages
...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." Provision is thus made by Congress by which the shares of the stockholders in national banking associations... | |
 | United States. Circuit Court (8th Circuit), John Forrest Dillon - 1878 - 718 pages
...property, and to be assessed at the place where the national bank is located, subject to the restriction " that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individuals," congress has limited the states to taxation upon the shares in national... | |
 | 1878 - 680 pages
...authorizes taxation by State authority of the shares of stock in a national bank, but provides that such taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individuals, has been violated in the case of the present plaintiffs. 13 Stat. at Large,... | |
 | United States - 1878 - 310 pages
...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 capital in the hands of individual citizens of such state: Provided, further, Limit of state That the tax so imposed under the laws of any state upon the shares... | |
 | 1878 - 442 pages
...the taxation by State authority of the shares of stock in the national bank, but provides that such taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individuals, has been violated in the case of the present plaintiffs. (13 Stat. at Large,... | |
 | Isaac Grant Thompson - 1878 - 1018 pages
...opinion, that under the act of 1868, the power of State taxation was subject only to the restriction that " the taxation shall not be at a greater rate than is assessed upon other moneyed capital ;" but the point does not seem to have been , and was unnecessary to the... | |
 | Henry Edward Wallace - 1879 - 676 pages
...held to mean the State within which the bank is located ; " and further provides, that the shares " owned by non-residents of any State shall be taxed...town where the bank is located, and not elsewhere;" US Statutes at Large, 40th Cong., p. 34. In some of the States, as in Illinois, the place where national... | |
 | 1889 - 1878 pages
...taxing all the shares of national banking associations located within the state, subject only to the two restrictions that the taxation shall not be at...town where the bank is located, and not elsewhere." A clause is added, authorizing real estate of national banks to be taxed by the states at the same... | |
 | United States. President - 1880 - 1080 pages
...upon • other moneyed capital in the hands of the individual citizens of such State ; and, second, that the shares of any national banking association...town •where the bank is located, and not elsewhere. The same section provides that nothing herein contained shall be held or construed to exempt tho real... | |
 | 1887 - 1910 pages
...direct the manner and place of taxing shares in national banks, subject only to two restrictions: (1) "That the taxation shall not be at a greater rate...the hands of individual citizens of such state;" and (2) "that the shares of any national banking association, owned by non-residents of any state, shall... | |
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State, subject only to tha 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... 
