 | 1887 - 542 páginas
...capital in the hands of individual citizens of such State, and that the shares of any national bunking association owned by non-residents of any State shall...town where the bank is located, and not elsewhere." Section 5219, Rev. Stats. U. 8. The limitations upon the taxation of shares of national bank stock,... | |
 | United States. Supreme Court - 1874 - 728 páginas
...citizens of such State. And provided always, that the shares of any National bank owned by non-residenln of any State shall be taxed in the city or town where said bank is located, and not elsewhere." The bill filed by the bank, after setting out the facts of... | |
 | 1875 - 706 páginas
...be held ' to mean the State within which the bunk is located : and further provides that the shares 'owned by nonresidents of any State shall be taxed...town where the bank is located, and not elsewhere.' . . . These bank shares are, in the 12th section of the Act of 1864, made, in express terms, personal... | |
 | Michigan. Legislature - 1875 - 1074 páginas
...of such State: ArnJ proriilol alieayf. That the share» of any National Bank, owned by non-retidcnu of any State, shall be taxed in the city or town where said bank is located, and not elsewhere. * The real estate of State Banks, and also of National Banks,... | |
 | John Barbee Minor - 1876 - 686 páginas
...not be at a greater rate than upon other monied capital, and that the shares of nonresidents of the State shall be taxed in the city or town where the bank is located, and not elsewhere. (2 Bright. Dig. 61, § 41 ; 15 US Stats. 34; Rev. Stats. US p. 1015, § 5219 ; Tappan v. Merchants'... | |
 | North Carolina. Supreme Court - 1876 - 676 páginas
...proper subjects of State, county and municipal taxation. Such shares owned by non-residents are to be taxed in the city or town where the bank is located, and not elsewhere. AH assessments of property for taxation, under the Constitution, must be made by the township board... | |
 | Utah. Supreme Court, Albert Hagan, John Augustine Marshall, John Maxcy Zane, James A. Williams, Joseph M. Tanner, George L. Nye, John Walcott Thompson, August B. Edler, Alonzo Blair Irvine, Harmel L. Pratt, William S. Dalton, H. Arnold Rich - 1901 - 614 páginas
...capital in the hands of individual citizens of the State," and that those owned by non-residents " shall be taxed in the city or town where the bank is located, and not elsewhere." Examination and comparison will show that the several sections of the constitution and revised statutes... | |
 | William Henry Burroughs - 1877 - 970 páginas
...shall be taxed in the State where the bank is located, and if owned by non-residents of that State, in the city or town where the bank is located, and not elsewhere.1 This act of Congress gives to the shares of national banks, for the purpose of taxation,... | |
 | Isaac Grant Thompson - 1878 - 1018 páginas
...of such State ; and provided, always, that the shares of any National bank owned by a non-resident of any State shall be taxed in the city or town where said bank is located, and not elsewhere. " The Legislature of this Commonwealth, by the statute of... | |
 | Henry Edward Wallace - 1879 - 676 páginas
...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... | |
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State, subject only to the 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, and that the shares of any national banking association owned... 
