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" Nothing herein shall prevent all the shares in any association from being included in the valuation of the personal property of the owner or holder of such shares, in assessing taxes imposed by authority of the State within which the association is located... "
A Treatise on the Law of National and State Banks: Including the Clearing ... - Page 629
by Harvey White Magee - 1906 - 800 pages
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Reports of Cases Argued and Determined in the Circuit and District ..., Volume 2

United States. Circuit Court (6th Circuit), William Searcy Flippin - 1882 - 836 pages
...section 41, etc., shall be construed and held to mean the State within which the bank is located, and the Legislature of each State may determine and direct...manner and 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...
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Supreme Court Reporter, Volume 16

United States. Supreme Court - 1896 - 1242 pages
...States, which provides as follows: "Nothing herein shall prevent all the shares in any association from being included in the valuation of the personal property of the owner or holder of sucli shares in assessing taxes Imposed by authority of the state within which the association is located,...
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Pratt's Digest of the Revised Statutes of the United States Relating to ...

A.S. Pratt & Sons - 1883 - 130 pages
...the Treasury. Section 5219 provides that nothing herein shall prevent all shares in any national bank from being included in the valuation of the personal property of the owner or holder thereof in assessing taxes by authority of the State wherein such bank is located, but the legislature...
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Cyclopædia of Political Science, Political Economy, and of the Political ...

John Joseph Lalor - 1883 - 874 pages
...2,105.8 2,s>70.3 $47,703.404; on capital, $6,716,908; making an aggregate of $100,361,469. Taxes are also imposed by authority of the state within which the association is located. The table below gives the national and state taxation for the years specified therein : — The average...
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The Pacific Reporter, Volume 95

1908 - 1164 pages
...be observed from the provisions of that section that all shares of stock of the stockholders may be Ws#7;o 7 Q :wn u ~) ̩ ? v S~ 1ſ g 4θh d VOj9 Mo d y s ?9 [ z ' 7 } y /| ?u /< the authority of the state in which the bank is located ; and, under the provisions of said section,...
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The Pacific Reporter, Volume 48

1897 - 1148 pages
...relating to taxation of shares of stock of national banks, provides that the act shall not prevent them "from being included in the valuation of the personal property of the holders of such shares"; and Rev. St. Ariz. pars. 2l'«40, 2(!41, require the assessment of property...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 113

United States. Supreme Court - 1885 - 848 pages
...the Revised Statutes is as follows : " Nothing herein shall prevent all the shares in any association from being included in the valuation of the personal...determine and direct the manner and place of taxing a]' the shares of national banking associations located within the State, subject only to the two restrictions,...
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The Northeastern Reporter, Volume 66

1903 - 1148 pages
...1901, p. 3502], which reads as follows: "Nothing herein shall prevent all the shares In any association from being included in the valuation of the personal...assessing taxes Imposed by authority of the state withiu which the association is located; but the legislature of each state may determine and direct...
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Federal Decisions: Cases Argued and Determined in the Supreme ..., Volume 11

1885 - 916 pages
...Large, 34), to mean " the state within which the bank is located." This act of 18(38 also provides that the legislature of each state may determine and direct...manner and place of taxing all the shares of national banks " located " within said state, and that the shares of any national bank owned by non-residents...
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The Northeastern Reporter, Volume 63

1902 - 1188 pages
...national banks, and which provides: "Nothing herein shall prevent all the shares in any association from being included in the valuation of the personal property of the owner or bolder of such shares, in assessing taxes Imposed by authority of the state within which the association...
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