 | 1903 - 1148 pages
...void." The only restriction imposed upon the states in taxing the shares of national banks is, first, "that the taxation shall not be at a greater rate...hands of individual citizens of such state;" and. second, "that the shares of any national banking association owned by non-residents of any state shall... | |
 | Charles Patrick Daly - 1885 - 610 pages
...restriction contained in that section, and also embodied in chapter 591, of Laws of New York of 1880, that "the taxation shall not be at a greater rate...in the hands of individual citizens of such state," is not to be construed as detracting from the authority of the act of 1880 on the ground that, since... | |
 | 1885 - 902 pages
...national bank imposed by authority of the state within which the association is located, is not to be at a greater rate than is assessed upon other moneyed...in the hands of individual citizens of such state." That the taxation imposed upon capital invested in national bank shares is no heavier than that imposed... | |
 | 1885 - 890 pages
...national bank imposed by authority of the state within which the association is located, is not to be at a greater rate than is assessed upon other moneyed...in the hands of individual citizens of such state." That the taxation imposed upon capital invested in national bank shares is no heavier than that imposed... | |
 | United States. Supreme Court - 1885 - 848 pages
...provision in § 5219 Rev. Stat., that the taxation by State authority of national bank shares shall not be at a greater rate than is assessed upon other moneyed...in the hands of individual citizens of such State. Bayer v. Boyer, 689. 7. The previous decisions of this court respecting State and local taxation of... | |
 | 1885 - 916 pages
...the shares of national banks " located " within said state, and that the shares of any national bank owned by non-residents of any state shall be taxed in the city or town where such bank is " located." The fiftieth section of the act of 1864 provides that an association may apply... | |
 | Indiana. Supreme Court, Horace E. Carter, Albert Gallatin Porter, Gordon Tanner, Benjamin Harrison, Michael Crawford Kerr, James Buckley Black, Augustus Newton Martin, Francis Marion Dice, John Worth Kern, John Lewis Griffiths, Sidney Romelee Moon, Charles Frederick Remy - 1886 - 690 pages
...subjected to taxation under the laws of the State, with other personal property, "subject only to the two restrictions, that the taxation shall not be at...shares of any national banking association owned by nonTesidents of any State shall be taxed in the city or town where the bank is located, and not elsewhere."... | |
 | California. Supreme Court - 1886 - 764 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 a greater rate than is assessed upon other moneyed May, 1881.] MILLEB ». HEIZRBON. 137 ,capital in the hands of individual citizens... | |
 | United States. Supreme Court - 1887 - 716 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...that the shares of any national banking association oAvned by non-residents of any state shall be taxed in the city or town where the bank is located,... | |
 | United States. Supreme Court - 1887 - 712 pages
...condition contained in VOL. CXXI— 10 Opinion of the Court. § 5219 of the Revised Statutes, that such taxation shall not be at a greater rate than is assessed...in the hands of individual citizens of such state, " in that, it has by. its legislation expressly exempted from all taxes in the hands of the individual... | |
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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... 
