 | Trust companies - 1923 - 994 pages
...of National banks by the States, Section 5219 of the Revised Statutes of the United States provided that "the taxation shall not be at a greater rate...capital in the hands of individual citizens of such States." Section 5219 of the Revised Statutes of the United States, as amended in 1923, permitted the... | |
 | Minnesota Tax Commission (1907-1939) - Taxation - 1922 - 456 pages
...taxation shall not be at a greater rate than is assessed upon other moneyed capital used in banking, and that the shares of any national banking association owned by nonresidents of any state shall be taixcd in the city or town where the bank is located and not elsewhere." Meeting of Tax Officials Shortly... | |
 | Law reports, digests, etc - 1897 - 1212 pages
...Vt.i (Vt. of the nntional banking act as provides that taxation on shares of national banks shall not be at a greater rate than is assessed upon other moneyed capital In the hands of individuals, and void as to the shares of national banks. Mr. Justice Miller, In delivering... | |
 | Trust companies - 1928 - 996 pages
...rate of taxation levied by states upon national banks within their respective jurisdictions "shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of the state coming into competition with the business of national... | |
 | United States. Office of Commissioner of Internal Revenue - Taxation - 1959 - 316 pages
...State authority, at the place where such bank is located and not elsewhere, but not at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State. (2) Provided further, That the tax so imposed under the laws of any State upon the shares of any of... | |
 | New York (State). Courts - Law reports, digests, etc - 1922 - 1060 pages
...provision (§ 5219) that the taxation 6 Supreme Court, February, 1922. [Vol. 118 of bank shares shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of this state. The relator's contention was made clear and definite... | |
 | United States. Civil Aeronautics Board - Aeronautics, Commercial - 1945 - 178 pages
...ahall not bo at a greater rute than is assessed upon the net income from other moneyed capital. "2. The shares of any national banking association owned by nonresidents of any Hutu мhull be tim-d by the taxing district or by the State where the association is locuted and not... | |
 | State Bar Association of Wisconsin - Bar associations - 1924 - 684 pages
...The federal statute permits the taxation of shares in a National Bank subject to 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 the State and that the shares of non-resident owners shall be taxed... | |
 | United States. Congress. Senate. Banking and Currency Committee - 1950 - 30 pages
...except as hereinafter provided in (e). "(b) In the case of a tax on shares the tax imposed shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of the State in which the association is located coming into competition... | |
 | United States. Supreme Court - Law reports, digests, etc - 1885 - 1206 pages
...authorizes the taxation by state authority of the shares of stock in a national bank, but provides that such taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individuals, has been violated in the case of the present plaintiffs. 13 Slat, at L.,... | |
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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... 
