| Massachusetts - 1835 - 1442 pages
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| Irving Browne - 1880 - 638 pages
...imposed upon a State in the exercise of its taxing power over shares in National banks are: 1. That such tax shall not be at a greater rate than is assessed upon other moneyed capital in the hands of its individual citizens. 2. That the tax on shares of non-resident... | |
| National Tax Association - 1922 - 622 pages
...assessed npon the net income derived from such other moneyed capital, such State may in lieu of a tax on the shares, impose upon the bank an income tax, assessed...tax shall not be at a greater rate than is assessed on the net income of such other moneyed capital. 2, That the shares of any national banking association,... | |
| United States. Congress. House. Committee on Banking and Currency - 1922 - 180 pages
...the net income of the bank, which may be paid by the bank, but which shall be at a rate no greater than is assessed upon the net income of such other moneyed capital. "(2) That shares or the net income as above provided of any national banking association owned by nonresidents... | |
| Minnesota Tax Commission (1907-1939) - 1924 - 408 pages
...business within its limits. "(d) In case the dividends derived from the said shares are taxed, the tax shall not be at a greater rate than is assessed upon the net income from other moneyed capital. "2. The- shares or the net income as above provided of any national banking... | |
| New York (State). Legislature - 1924 - 1252 pages
...within its limits. (d) In case the dividend(s) incarne derived from the said shares (are) is taxed, the tax shall not be at a greater rate than is assessed upon the net income from other moneyed capital (.) in the hands of individual citizens of such state employed in the banking... | |
| New York (State). State Tax Commission - 1924 - 550 pages
...within its limits. (d) In ease the dividend (s) income derived from the said shares (are) is taxed, the tax shall not be at a greater rate than is assessed upon the net ineome from other moneyed eapital (.) in the hands of individual citisens of such state employed in... | |
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