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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... "
The Southern Law Review: And Chart of the Southern Law and Collection Union - Page 365
1872
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Reports of Cases Argued and Determined in the Supreme Court of ..., Volume 65

Alabama. Supreme Court - 1881 - 768 pages
...tax these national banks is, by the express words of the act of Congress (U. 8. Rev. Stat. § 5219), "subject to the restriction, that the taxation shall...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...
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Michigan Reports: Cases Decided in the Supreme Court of Michigan, Volume 46

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
...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...
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Reports of Cases at Law and in Chancery Argued and Determined in ..., Volume 39

Illinois. Supreme Court - 1868 - 730 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...
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Journal: 1st-13th Congress . Repr. 14th Congress, 1st Session ..., Volume 1

United States. Congress. House - 1863 - 1178 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...
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The Merchants' Magazine and Commercial Review, Volume 51

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...
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Cases Argued and Adjudged in the Supreme Court of the United States, Volume 23

United States. Supreme Court - 1876 - 652 pages
...each State may determine and direct the manner and place of taxing all the shares of National banks located within said State, subject to the restriction...in the hands of individual citizens of such State." An act of Assembly of Pennsylvania, of March 31st, 1870, with a view of giving eftect to this act of...
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Cases Argued and Adjudged in the Supreme Court of the United States, Volume 23

United States. Supreme Court - 1919 - 660 pages
...that tb« legislature of each State may direct the manner of taxing all the shares of National banks located within said State, subject to the restriction...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...
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Reports of Cases Decided in the Court of Appeals of the State of ..., Volume 33

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...
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Journal, Volume 2

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...
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Documents Accompanying the Journal ...

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...
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