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" Provided, That nothing in this act shall be construed to prevent all the shares in any of the said associations, held by any person or body corporate, from being included in the valuation of the personal property of such person or corporation in the assessment... "
A Treatise on the Law Relating to Banks and Banking: With an Appendix ... - Page 512
by John Torrey Morse (Jr.) - 1870 - 542 pages
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Arguments and Speeches of William Maxwell Evarts, Volume 1

William Maxwell Evarts - 1919 - 768 pages
...banking associations organized under the Act of Congress, held by any person or body corporate, shall be included in the valuation of the personal property of such person or body corporate or corporation, in the assessment of taxes in the town or ward where such banking association...
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Supreme Court Reporter, Volume 39

United States. Supreme Court - 1920 - 640 pages
...whole of the interest in the shares and of the shareholders; when the statute provides, that nothing in rate than is assessed upon other moneyed capital In the hands of Individual citizens o etc., from being included in the valuation of the personal property of any person or •corporation...
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The Revised General Statutes of Florida: Prepared Under Authority of Chapter ...

Florida - 1920 - 1294 pages
...provide for the circulation and redemption thereof, held by any person or body corporate, shall be included in the valuation of the personal property of such person or body corporate, in the assessment of taxes in the town or city where such banking association is located...
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State Taxation of National Banks, Volume 1

United States. Congress. House. Committee on Banking and Currency - 1922 - 118 pages
...in any of the. said banking associations, held by any person or body corporate created by State law, from being included in the valuation of the personal...of such person or corporation in the assessment of all taxes imposed by or under State authority for State; county, or municipal purposes; but not at...
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United States Supreme Court Reports, Volume 42

United States. Supreme Court - 1926 - 1214 pages
...as | 'JOO certaiued in such other manner as the Tieasurer may deem best: Proriiifd, That nothing in this act shall be construed to prevent all the shares in any of the said associations, held by anj person or body corporate, from being included in the valuation of the personal property of buch...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 310

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1940 - 824 pages
...1869. At that time the applicable federal statute 29 read : "Sec. 41. . . . Provided, That nothing in this act shall be construed to prevent all the shares...in any of the said associations, held by any person . . . from being included in the valuation of the personal property of such person ... in the assessment...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 17

United States. Office of Commissioner of Internal Revenue - 1959 - 316 pages
...assess taxes under State authority, during business hours of each day, etc. Provided, That nothing in this act shall be construed to prevent all the shares in any of such associations neld by any person, or body corporate, from being included in the valuation of the...
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Reports of Cases Argued and Decided in the Supreme Court of the ..., Book 18

United States. Supreme Court - 1884 - 1022 pages
...in them to taxation under state authority. The language of the Act is: " Provided, that nothing in this Act shall be construed to prevent all the shares in any of said Associations, held by any person orbodv corporate, from being included in the valuation of the...
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Reports of Cases Argued and Decided in the Supreme Court of the ..., Book 24

United States. Supreme Court - 1885 - 1206 pages
...the Act of Congress, » • * held by any Mi 418, 419; 455, 458 person or body corporate, shall be included in the valuation of the personal property of such person or body corporate or corporation, in the assessment of taxes in the town or ward where such banking association...
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United States Supreme Court Reports, Volume 63

United States. Supreme Court - 1920 - 1224 pages
...whole of the interest in the shares and of the shareholders; when the statute provides that nothing in this act shall be construed to prevent all the shares in any of the said associations, etc., from being included in the valuation of the personal property of any person or corporation in...
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