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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... "
Laws of the United States Relating to Loans and the Currency, Since 1860 - Página 172
de United States - 1878 - 271 páginas
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United States Supreme Court Reports, Volume 19

United States. Supreme Court - 1912 - 1054 páginas
...valuation of the personal property" of the holder, "in t lie assessment of taxes imposed by or under 226 state authority, at the place where such bank is located, and not elsewhere.'' Act, June 3, 1864, ch. 106, § 41, 13 Stat. at L. 112. There are other regulations upon the subject,...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 223-224

1915 - 2172 páginas
...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...where such bank is located, and not elsewhere, but not sit a greater rate than is assessed upon other moneyed capital in the hands of Individual citizens...
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United States Circuit Courts of Appeals Reports: With Key-number Annotations ...

1916 - 756 páginas
...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...imposed by or under state authority at the place where suOh bank is located, and not elsewhere, but not at a greater rate than is assessed upon other moneyed...
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The Development of Corporation Taxation in the State of New York

Merlin Harold Hunter - 1917 - 196 páginas
...was to be construed to prevent all the shares in any of the said associations [National Banks], held by any person or body corporate, from being included...corporation in the assessment of taxes imposed by any state authority at the place where the bank was located. Such assessment and tax was not to be...
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Arguments and Speeches of William Maxwell Evarts, Volume 1

William Maxwell Evarts - 1919 - 802 páginas
...any person or body corporate, from being included in the valuation of the personal property of such person or body corporate, (from being included in...elsewhere; but not at a greater rate than is assessed upon any other moneyed capital in the hands of individual citizens of such State: provided further,...
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Official Opinions of the Attorneys General of the United States ..., Volume 30

United States. Department of Justice - 1919 - 688 páginas
...effect that nothing in the act shall be construed to prevent the shares in any banking association held by any person or body corporate " from being included...place where such bank is located, and not elsewhere." The word " place " is evidently used here as meaning a community where personal property is valued...
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Arguments and Speeches of William Maxwell Evarts, Volume 1

William Maxwell Evarts - 1919 - 768 páginas
...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...valuation of the personal property of such person or body corporate, (from being included in the valuation of the personal property of such person or corporation)...
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The Revised General Statutes of Florida: Prepared Under Authority of Chapter ...

Florida - 1920 - 1294 páginas
...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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Proceedings of the Annual Conference Held Under the Auspices of the National ...

National Tax Association - 1922 - 604 páginas
...shares as personal property, with the limitation that such personal property valuation should be " not at a greater rate than is assessed upon other...in the hands of individual citizens of such state", and the further proviso that the tax so imposed upon national bank shares should not exceed the tax...
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State Taxation of National Banks, Volume 1

United States. Congress. House. Committee on Banking and Currency - 1922 - 118 páginas
...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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