| California. Commission on Revenue and Taxation - 1906 - 324 pages
...association doing business in this State, and having its principal place of business located in this State, shall be assessed and taxed on the value of their shares of stock therein ; and said shares shall be valued and assessed as is other property for taxation, and shall be included... | |
| Oregon. Commissioners on assessment and taxation - 1906 - 342 pages
...such bank be organized for banking purposes under the laws of this State or •of the United States, shall be assessed and taxed on the value of their shares of stock therein. Such shares shall be assessed only with regard to the ownership and value thereof on the first day... | |
| California. Commission on Revenue and Taxation - 1906 - 328 pages
...stock of national banks. The stockholders in national banking associations located in the State were to be assessed and taxed on the value of their shares of stock at the place where the bank is located, at a valuation which should allow for deduction from the aggregate... | |
| 1907 - 1182 pages
...banking association doing business in this state and having its principal place of business herein, "shall be assessed and taxed on the value of their shares of stock therein," the same to be "valued and assessed as is other property for taxation." It is provided that in making... | |
| New York (State). Court of Appeals - 1907 - 400 pages
...authority of this State or of the United States; but the stockholders in such banks and baking associations shall be assessed and taxed on the value of their shares of stock therein." It is quite unusual for the legislature to enact what they do not intend to tax, or what they do not... | |
| New York (State). Courts, Francis Blaine Delehanty, Austin B. Griffin, Robert George Scherer, Edward Jordan Dimock, Joseph Albert Lawson, Charles Cook Lester, William Van Rensselaer Erving, Louis J. Rezzemini - 1908 - 740 pages
...every bank or banking association organized under the authority of this State, or of the United States, shall be assessed and taxed on the value of their...said shares shall be included in the valuation of the personal property of such stockholders in the assessment of taxes in the tax district where such... | |
| Illinois. Courts - 1908 - 604 pages
...OF NATIONAL BANK STOCK. The statute provides that the stockholders in every bank located in Illinois shall be assessed and taxed on the value of their shares of stock therein; that this tax shall be levied according to "valuation." These provisions are in harmony with the constitution... | |
| 1909 - 850 pages
...every bank or banking association organized under the authority of this state, or of the United States, shall be assessed and taxed on the value of their...said shares shall be included in the valuation of the personal property of such stockholders in the assessment of taxes in the tax district where such... | |
| California - 1909 - 2472 pages
...association doing business in this state, and having its principal place of business located in this state, shall be assessed and taxed on the value of their shares of stock therein; and said shares shall be valued and assessed as is other property for taxation, and shall be included... | |
| California - 1909 - 912 pages
...association doing business in this state, and having its principal place of business located in this state, shall be assessed and taxed on the value of their shares of stock therein ; and said shares shall be valued and assessed as is other property for taxation, and shall be included... | |
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