 | Alabama. Supreme Court - 1881 - 768 Seiten
...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 - 1882 - 750 Seiten
...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. Congress. House - 1863 - 1180 Seiten
...imposed by or under Slate authority for State, county, or municipal purposes, but not at greater rate than is assessed upon other moneyed capital 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 ajrplicable thereto... | |
 | 1864 - 496 Seiten
...State authority, at the place where such hank 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 : Prodded, further, That the tax so imposed, under the laws of any State, upon the shares of any of... | |
 | United States. Supreme Court - 1876 - 652 Seiten
...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... | |
 | New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Erasmus Peshine Smith, Joel Tiffany, Edward Jordan Dimock, Samuel Hand, Hiram Edward Sickels, Louis J. Rezzemini, Edmund Hamilton Smith, Edwin Augustus Bedell, Alvah S. Newcomb, James Newton Fiero - 1866 - 724 Seiten
...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 States ; Provided, further, That the tax so imposed under the laws of any State, upon the shares of... | |
 | United States. Supreme Court - 1919 - 660 Seiten
...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 than is assessed upon uther moneyed capital in the hands of individual citizens of such State," and the act of the legislature... | |
 | Michigan. Legislature. Senate - 1867 - 1016 Seiten
...Stato 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: Provided further, That the tax so imposed under the laws of any State shall not exceed the rate imposed... | |
 | Michigan. Legislature - 1867 - 332 Seiten
...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: Provided further, That the tax so imposed under the laws of any State shall not exceed the rate imposed... | |
 | Michigan. Constitutional Convention - 1867 - 728 Seiten
...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: Provided, further, That the tax so imposed under the laws of any State, upon the shares of any of the... | |
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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... 
