| 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,... | |
| 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... | |
| 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... | |
| 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... | |
| 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,... | |
| 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... | |
| 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)... | |
| 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... | |
| 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... | |
| 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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