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... Legislative Documents - Página 53de Iowa. General Assembly - 1906Visualização completa - Sobre este livro
| John Torrey Morse (Jr.) - 1888 - 712 páginas
...operations and investments of like character. " Section 5:219 of the Rev. Sts. provides that such ' taxation shall not be at a greater rate than is assessed...in the hands of individual citizens of such State.' New York has by its legislation expressly exempted from all taxes in the hands of the individual citizens... | |
| Irving Browne - 1889 - 824 páginas
...taxing all the shares of National banking associations located within the State, subject only to the two restrictions : that the taxation shall not be at a greater rate than is assessed upon other Mercantile National Bank of New York v. Mayor, etc., of New York. moneyed capital in the... | |
| John B. Duryea - 1892 - 448 páginas
...all the shares of national banks located within said state, subject to only two restrictions : first, that the taxation shall not be at a greater rate than...the hands of individual citizens of such state ; and second, that the shares of any national bank, owned by non-residents of any state, shall be taxed in... | |
| Iowa. Supreme Court - 1892 - 882 páginas
...5219 of the federal statutes authorizes the states to tax these banks, and contains the restriction "that the taxation shall not be at a greater rate...in the hands of individual citizens of such state." The same statute authorizes the taxation of the real estate held by such banks "to the same extent,... | |
| John Lewis - 1892 - 846 páginas
...108, note. 38. The laords " other moneyed capital" construed. The provision in section 5219 above, "that the taxation shall not be at a greater rate...in the hands of individual citizens of such state," is not violated by Revised Statutes of Montana, division 5, chapter 53, section 1003, providing that... | |
| George Sewall Boutwell - 1895 - 458 páginas
...not perceive how the case can be distinguished from that of the Bank of Commerce." tax should " not be at a greater rate than is assessed upon other moneyed...the hands of individual citizens of such State," and (2) that the shares owned by non-residents of the State should be assessed in the towns where the banks... | |
| 1898 - 812 páginas
...banks is explicit as to how such banks shall be taxed in their respective states. This is its language: "The Legislature of each state may determine and direct...taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individuals citizens of such state, and that the shares... | |
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