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" Every incorporated or other bank, and every person, firm or company having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check or order, or where money is advanced... "
COMPILIATION OF TH EINTERNAL REVENUE LAWS OF THE UNITED STATES IN FORCE ... - Seite 109
1873
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A MANUAL OF THE DIRECT AND EXCISE TAX SYSTEM OF THE UNITED STATES;

GEORGE S. BOUTWELL - 1864
...incorporated or other bank, having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted...of exchange, or promissory notes are received for discounter sale, shall be regarded a banker under Savings banks ^his act : Provided, That any savings...
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Cases Argued and Adjudged in the Supreme Court of the United States, Band 21

United States. Supreme Court - 1875
...person, firm, or company having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted...sale, shall be regarded as a bank or as a banker. "f During the years 1869 and 1870, Clark and others were bankers within the meaning of this statute,...
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Laws of the United States, Internal Revenue

1866
...person, firm, or company having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted...discount or for sale, shall be regarded as a bank or as Savings banks a banker: Provided, That any savings bank having no capital Sn^asel ** cer s^oc^> aad...
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The Merchants' Magazine and Commercial Review, Band 55

1866
...or collection of money or currency, subject to be paid or remitted upon drafi, check or order; (2) where money is advanced or loaned on stocks, bonds, bullion, bills of exchange or promissory notes ; (8) where stocks, bonds, bullion, bills of exchange, or gromiseory notes are received for discount...
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Cases Decided in the United States Court of Claims, Band 101

United States. Court of Claims - 1944
...incorporated or other bank, having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted...exchange, or promissory notes are received for discount or sale, shall be a banker under this Act : Provided, That any savings bank having no capital stock, and...
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EMERSON'S Internal Revenue Guide 1867, Containing the Law of June 30, 1864 ...

CHARLES N. EMERSON - 1867
...person, firm or company having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted...of exchange, or promissory notes are received for subject to be paid or remitted upon draft, check, or order, or where money is advanced or loaned on...
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An Analytical Digest of the Laws of the United States, Band 2

Frederick Charles Brightly - 1869
...person, firm or company having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted...sale, shall be regarded as a bank, or as a banker: (b) Provided, That any savings bank having no capital stock, and whose business is confined to receiving...
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Reports of Cases Argued and Determined in the Circuit Court of the ..., Band 5

United States. Circuit Court (2nd Circuit), Samuel Blatchford - 1869 - 24 Seiten
...company, &c., having a place of business (1) where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order ; or (2) where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes...
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A Treatise on the Law Relating to Banks and Banking: With an Appendix ...

John Torrey Morse (Jr.) - 1870 - 542 Seiten
...person, firm, or company having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted...discount or for sale, shall be regarded as a bank or banker." Acts of 1865-6, ch. 184, amendatory of sect. 79 of the Internal Revenue Acts of June 30, 1864,...
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Albany Law Journal, Band 11

1875
...person, firm, or company having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order; or where money ls advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes ; or where...
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