...1864, authorizes the taxation by the States of shares in the national banks, with this limitation : "That the tax so imposed under the laws of any State, upon the shares of the associations authorized by this act, shall not exceed^ the rate imposed upon the shares of any...

...corporate from being included in the valuation of the personal property of such person or corporation in the assessment of taxes imposed by, or under State...elsewhere, but not at a greater rate than is assessed upon other monied capital in the hands of individual citizens of tuch Slate. Provided, further, That...

...corporate, from being included in the valuation of personal property of such person or corporation, in the assessment of taxes imposed by or under State...where such bank is located, and not elsewhere; but not a greater rate than is assessed on other moneyed capital in the hands of individual citizens of said...

...associations, held by any person, from being included in the valuation of the personal property of such person, in the assessment of taxes imposed, by or under State...place where such bank is located, and not elsewhere," &c. In exercising or attempting to exercise the authority thus conferred, Massachusetts — in which...

...corporate, from being included in the valuation of the personal property of such person or corporation, iu mentioned in the following articles, and no others, shall be Wbat lights to carried in all w located,(a) and 3 June 1964. not elsewhere, but not at a greater rate than is assessed upon other moneyed...

...Congress creating National Banks authorizes their taxation under State laws, but with an express provision That the tax so imposed under the laws of any State upon the Shares of nny of the associations auhorized by this Act shall not exceed the rate imposed upon the shares in...

...corporation in the assessment of all taxes imposed bf- or under State authority for State or other purposes, but not at a greater rate than is assessed upon other...in the hands of individual citizens of such State; and all the remedies provided by State laws for the collection of such taxes shall be applicable thereto:...

...the States, requires them 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."* There are other regulations upon the subject, but they do not aft'ect the point to be considered, and...

...constitution. The material words of that proviso are, that the shares of the national banks shall be taxed " not at a greater rate than is assessed upon other...in the hands of individual citizens of such state." It is provided by section 3 of the act of April 8th, that the shares in the national banks shall be...

...111. Statement of the case. from being included in the valuation of personal property o? such person in the assessment of taxes imposed by or under State authority, at the place where such a bank is located, and not elsewhere, but not at a greater rate than is assessed upon other moneyed...