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" But, in addition to this view, the tax on the shares is not a tax on the capital of the bank. The corporation is the legal owner of all the property of the bank, real and personal ; and within the powers conferred upon it by the charter, and for the purposes... "
Reports of Cases Argued and Determined in the Supreme Court of the State of ... - Page 24
by Wisconsin. Supreme Court, Abram Daniel Smith, Philip Loring Spooner, Obadiah Milton Conover, Frederic King Conover, Frederick William Arthur, Frederick C. Seibold - 1885
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The Merchants' Magazine and Commercial Review, Volume 54

William B. Dana - 1866 - 496 pages
...associations. But, in addition to this view, a tax on shares is not a tax on the capital of the banks. Tbe corporation is the legal owner of all the property of the bank, real and personal, and within the powers conferred on it by the charter, and for the purposes for which...
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Documents Accompanying the Journal ...

Michigan. Legislature - 1867 - 332 pages
...considerations. " But in addition to this view, the tax on the shares is not a lax on the capital of the bank. The corporation is the legal owner of all the property of the bank, real and personal; and within the powers conferred upon it by the charter, and for the purposes for...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 71

United States. Supreme Court - 1867 - 732 pages
...said: " But, in addition to this view, the tax on the shares is not a tax on the capital of the bank. The corporation is the legal owner of all the property of the bank, real and personal ; and within the powers conferred upon it by the charter, and for the purposes for...
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Papers Relating to Foreign Affairs, Part 3

United States. Department of State - 1867 - 630 pages
...argument first suggested, it said, " the tax on the share? i - not a tax on the capital of the bank. The corporation is the legal owner of all the property of the bunk, real and personal, and within the powers conferred upon it by the charter and for the purposes...
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Albany Law Journal, Volume 31

1885 - 544 pages
...taken a bond " from the within named A., B., and C.," and the property was receipted by "A. , B., aud C-, plaintiffs." It was held that the action was not...bank, both real and personal." In Wilde v. Jenkins, snpra, where a copartnership bought all the property and effects, together with the franchises of a...
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The American Law Times Reports, Volume 2

1875 - 788 pages
...say : " But in addition to this view, the tax on the shares is not a tax on the capital of the bank. The corporation is the legal owner of all the property of the bank, real and personal, and, within the powers conferred upon it by the charter and for the purposes for...
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National Bank Cases: Containing All Decisions of Both the Federal and State ...

Isaac Grant Thompson - 1878 - 1018 pages
...said: "But, in addition to this view, the tax on the shares is not a tax on the capital of the hank. The corporation is the legal owner of all the property of the bank, real and personal ; and within the powers conferred upon it by the charter, 'and for the purpose for...
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Philadelphia Reports, Volume 10

Henry Edward Wallace - 1879 - 676 pages
...stockholders' ownership of shares is distinct and different from the corporation's ownership ol its capital. The corporation is the legal owner of all the property of the bank, both real and personal, and within the powers conferred upon it, and in furtherance of the purposes for which it was created,...
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Reports of Cases Argued and Determined in the Supreme Court of ..., Volume 3

Benjamin James Lea - 1880 - 820 pages
...the Supreme Court of the United States in the case of Van Allen v. Assessors, 3 Wal., 573. He says, "The corporation is the legal owner of all the property of the bank, real and personal, and within the powers conferred upon it by the charter, and for the purpose for...
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National Bank Cases: Containing All Decisions of Both the Federal ..., Volume 2

Irving Browne - 1880 - 638 pages
...Wall. 583-4; Thomp. NB Cas. 1, says : " The tax on the shares is not a tax on the capital of the bank. The corporation is the legal owner of all the property of the bank, real and personal ; and within the powers conferred upon it by the charter, and for the purposes for...
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