 | 1885 - 916 páginas
...section speaks of the place where the association is "established." The forty-first sertion speaks of taxes imposed " by or under state authority at the place where such bank is located." The word " place," in this forty-first section, is declared, by the act of February 10, 1868 (15 US... | |
 | Thomas McIntyre Cooley - 1886 - 1100 páginas
...see Lake Shore, etc., R. Co. v. People, 46 Mich., 193. eluded in the valuation of personal property " in the assessment of taxes imposed by or under state...in the hands of individual citizens of such state," and not exceeding *' the rate imposed upon the shares of any of the banks organized under the authority... | |
 | John Norton Pomeroy - 1886 - 800 páginas
...nothing in this act shall be construed to prevent all the shares in any of said associations, held by any person or body corporate, from being included in the valuation of the personal property of suoh person or corporation, in the assessment of taxes imposed by or under state authority." Farther... | |
 | John Torrey Morse (Jr.) - 1888 - 712 páginas
...taxed by the States, and are to be included in the valuation of the personal property of the holder, " in the assessment of taxes imposed by or under State...place where such bank is located, and not elsewhere." A State statute enacting that the assessment for taxation shall be made where the shareholders reside,... | |
 | 1922 - 1052 páginas
...The purpose of Rev. St. US i 5219 (US Comp. St. § 9784), permitting a state to tax national banks, but not "at a greater rate than is assessed on other...in the hands of individual citizens of such state," was to encourage investment in shares of national banks by protecting owners against discriminatory... | |
 | 1890 - 868 páginas
...construed to prevent all the shares in any of said corporations [national banks] held by any person . . . from being included in the valuation of the personal property of such person, . . . but not at a greater rate than is assessed to other moneyed capital in the hands of individual... | |
 | Seymour Dwight Thompson - 1895 - 1136 páginas
...nothing in this act shall be construed to prevent all the shares i:i any of the said associations, held by any person or body corporate, from being included...individual citizens of such State ; provided, further, that the tax so imposed under the laws of any State upon the shares of any of the associations, authorized... | |
 | United States. Department of the Treasury - 1897 - 960 páginas
...association should be included in the valuation of the personal property of a person or corporation at the place where such bank is located, and not elsewhere; but this seemingly explicit statement of where the shares were to be taxed became so much the subject of... | |
 | Henry Osborn Taylor - 1898 - 978 páginas
...which it was enacted that shares in a national bank held by any person or body corporate should be " included in the valuation of the personal property of such person or body corporate in the assessment of taxes in the town or ward where such banking association is located,... | |
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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... 
