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" ... (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. "
Proceedings of the ... Annual Conference - Page 254
by National Tax Association - 1923
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Public Documents of Massachusetts, Volume 2

Massachusetts - 1835 - 1442 pages
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National Bank Cases: Containing All Decisions of Both the Federal ..., Volume 2

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...
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The American and English Encyclopedia of Law, Volume 16

John Houston Merrill, Charles Frederic Williams, Thomas Johnson Michie, David Shephard Garland - 1891 - 1052 pages
...the exercise of its taxing power over shares in national banks, have been considered to be: (i) That such tax shall not be at a greater rate than is assessed upon other moneyed capital in the hands of the individual citizens of the State. (2) That the tax on...
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Biennial Report of the State Tax Commission, Volume 7

New Mexico. State Tax Commission - 1926 - 108 pages
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The Bulletin of the National Tax Association, Volumes 7-8

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,...
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State Taxation of National Banks, Volume 2

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...
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Biennial Report of the Minnesota Tax Commission to the Governor and ...

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...
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Treasury Decisions Under Internal Revenue Laws ..., Volume 22, Issues 2959-3111

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1924 - 406 pages
...doing 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...
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Legislative Document, Volume 12

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...
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Annual Report of the State Tax Commission

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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