 | Massachusetts - 1835 - 1576 pages
...this clause. (b) In the case of a tax on said 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 such State coming into competition with the business of national banks : Provided, That bonds, notes, or other... | |
 | 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 pages
...levy this tax, declares that State taxation of national bank stock " shall not be at a greater rate than is assessed upon ' other moneyed capital in the hands of individual citizens of such State." Rev. St. ยง 5219. It is claimed that our tax law violates this rule by not allowing shareholders to... | |
 | United States. Congress. House - 1863 - 1180 pages
...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 pages
...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... | |
 | 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 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 States ; Provided, further, That the tax so imposed under the laws of any State, upon the shares of... | |
 | United States. Supreme Court - 1919 - 660 pages
...in which the bank is located, at an amount exceeding their par value. It is certain that they cannot be taxed at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of the State. Such is the express provision of the act of Congress.... | |
 | Michigan. Legislature - 1867 - 332 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: Provided further, That the tax so imposed under the laws of any State shall not exceed the rate imposed... | |
 | Michigan. Constitutional Convention - 1867 - 728 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: Provided, further, That the tax so imposed under the laws of any State, upon the shares of any of the... | |
 | Michigan. Legislature. Senate - 1867 - 1016 pages
...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... | |
 | United States. Supreme Court - 1867 - 732 pages
...referring to the taxation of these shares by State authority, it provides : " But not at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such States." It is argued that the assessment upon the shares of the relator is at a greater rate than... | |
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... at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such state... 
