 | National Tax Association - 1922 - 604 pages
...following the federal statute, provides that in assessing the shares of both national and state banks, " the assessment and taxation shall not be at a greater...made or assessed upon other moneyed capital in the hands of individual citizens of the state." (§24, Tax Law) The claim made by the banks is, that the... | |
 | National Tax Association - 1923 - 578 pages
...York by eliminating the provision that the assessment and taxation of such shares shall not be at the greater rate than is made or assessed upon other moneyed capital in the hands of individual citizens of the state. North Carolina eliminates the provisions in the law taxing... | |
 | 1881 - 956 pages
...assessing the value of other taxable personal property owned by individual citizens of the state, and the assessment and taxation shall not be at a greater...in the hands of individual citizens of this state. This act was wholly unnecessary, if, as is contended for the defendants, the original act should be... | |
 | 1908 - 1056 pages
..."The assessment and taxation of such shares of stock in said national banking association shall not be at a greater rate than is made or assessed upon...in the hands of individual citizens of this state." In order to effect this object, the assessor not only may, but in our opinion he is required (in assessing... | |
 | 1907 - 1258 pages
...the language of the act of 1905 that "the assessment and taxation of such shares of stock shall not be at a greater rate than Is made or assessed upon other moneyed capital In the hands of individuals in this state," that the assessment nnder review is Illegal, because it is alleged... | |
 | New York (State). Courts - 1922 - 1060 pages
...the shares of stock of banks or banking associations organized under the authority of this state or the United States the assessment and taxation shall...in the hands of individual citizens of this state." Though under sections 4-a and 352 of the Tax Law local assessors have no right to assess and tax moneyed... | |
 | 1922 - 902 pages
...the shares of stocks of banks or banking associations organized under the authority of this State or the United States, the assessment and taxation shall...in the hands of individual citizens of this State." Motor Vehicle Headlights Chapter 537, Laws of 1922 (Sen. Int. No. 1187, Print 1717. by Mr. Lowman)... | |
 | New Jersey - 1914 - 40 pages
...to their true value, to be determined in the manner hereinafter prescribed; provided, hozvever, that the assessment and taxation shall not be at a greater...in the hands of individual citizens of this State. 2. The value of each share of stock of each bank, banking association, or trust company, shall be ascertained... | |
 | United States. Supreme Court - 1913 - 1568 pages
...§ 24 declares (in obedience to [384] § 5219, Rev. Stat. [US Сотр. Stat. 1901, p. 3502] ) that "the assessment and taxation shall not be at a greater...in the hands of individual citizens of this state;" that the valuation of the shares of going concerns is to be ascertained by dividing the amount of capital... | |
 | New York (State). State Board of Tax Commissioners - 1908 - 812 pages
...the shares of stock of banks or banking associations organized under the authority of this state or the United States, the assessment and taxation shall...made or assessed upon other moneyed capital in the linnds of individual citi/ens of this state. The value of each share of stock of each bank and banking... | |
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... the assessment and taxation shall not be at a greater rate than is made or assessed upon other moneyed capital in the hands of individual citizens of this state. 
