 | Alabama. Supreme Court - Law reports, digests, etc - 1881 - 768 pages
...by the express words of the act of Congress (U. 8. Rev. Stat. § 5219), "subject to the restriction, that the taxation shall not be at a greater rate than...in the hands of individual citizens of such State;" which restriction requires, and only requires, that the amount of tax imposed, and the system of assessment... | |
 | Michigan. Supreme Court, Randolph Manning, George C. Gibbs, Thomas McIntyre Cooley, Elijah W. Meddaugh, William Jennison, Hovey K. Clarke, Hoyt Post, Henry Allen Chaney, William Dudley Fuller, John Adams Brooks, Marquis B. Eaton, Herschel Bouton Lazell, James M. Reasoner, Richard W. Cooper - Law reports, digests, etc - 1882 - 750 pages
...State gets power to levy this tax, declares that State taxation of national bank stock " shall not be at a greater rate than is assessed upon ' other...in the hands of individual citizens of such State." Rev. St. § 5219. It is claimed that our tax law violates this rule by not allowing shareholders to... | |
 | United States. Supreme Court - Law reports, digests, etc - 1876 - 652 pages
...manner of taxing all the shares of National banks located within said State, subject to the restriction that " the taxation shall not be at a greater rate...in the hands of individual citizens of such State," and the act of the legislature of Pennsylvania of March 81st, 1870, enStatement of the case. acting... | |
 | United States. Supreme Court - Courts - 1867 - 732 pages
...requirement of the act of Congress was, that the taxes on the shares of the national banks shall not be "at a greater rate than is assessed upon other...in the hands of individual citizens of such State." This, too, has been complied with. The statute of the State expressly forbids a higher rate of taxation.... | |
 | United States - Law - 1868 - 368 pages
...place of taxing all the shares of national banks located within said State, subject to the restriction that the taxation shall not be at a greater rate than...in the hands of individual citizens of such State : • And provided always, That the shares of any national bank owned by nonresidents of any State... | |
 | United States - Law - 1869 - 868 pages
...place of taxing all the shares of national banks located within said State, subject to the restriction that the taxation shall not be at a greater rate than...in the hands of individual citizens of such State : And provided always, Shares of non- That the shares of any national bank owned by non-residents of... | |
 | Frederick Charles Brightly - Law - 1869 - 680 pages
...taxing all able™ the shares of national banks located within said state, subject to the restriction ent,(c) gift, grant, sale, conveyance or transfer...rights or credits ;(d) or give any warrant to conf : And provided always, That the shares of any national bank owned by non-residents of any state shall... | |
 | Law - 1887 - 542 pages
...State, with other personal property, " subject only to the two restrictions that the taxation shall uot be at a greater rate than is assessed upon other moneyed...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 be... | |
 | United States. Supreme Court - Law reports, digests, etc - 1870 - 868 pages
...now the power of State taxation over the shares of National banks is subject only to the restriction that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens.* Having determined that Congress, in... | |
 | William Adams Richardson - History - 1873 - 192 pages
...place of taxing all the shares of national banks located within said State, subject to the restriction that the taxation shall not be at a greater rate than is assessed upon any other moneyed capital in the hands of individual citizens of such State: And provided always,... | |
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... 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... 
