 | Alabama. Supreme Court - 1881 - 768 psl.
...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... | |
 | 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 psl.
...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... | |
 | United States. Supreme Court - 1876 - 652 psl.
...February 10th, 1868, relating to the taxation by States of shares in the National banks, thus enacts : * " The legislature of each State may determine and direct...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... | |
 | United States. Supreme Court - 1919 - 660 psl.
...Congress of February lOth, 1808, enacting that tb« legislature of each State may direct the manner of taxing all the shares of National banks located...the hands of individual citizens of such State," and the act of the legislature of Pennsylvania of March 81st, 1870, enStatement of the case. acting that... | |
 | United States. Supreme Court - 1867 - 732 psl.
...shares of State banks is the act of April 23d, 18GG, and by each of said acts it is provided that such taxation shall not be " at a greater rate than is...in the hands of individual citizens of such State." The two provisos of the forty-first section of the act of June 3d, 1864, respectively refer to different... | |
 | United States - 1868 - 368 psl.
...third, eighteen hundred and sixty-four, shall be construed and held to mean the State within which the bank is located ; and the legislature of each State...citizens of such State : • And provided always, That the shares of any national bank owned by nonresidents of any State shall be taxed in the city... | |
 | United States - 1869 - 876 psl.
...Vol. xiii. p. ill. tne bank is located ; and the legislature of each State may determine taxed! to * and direct the manner and place of taxing all the...in the city or town where said bank is located, and not elsewhere. 85 Reconstruction 158. Vol. xiv. p. 428 di"~ Qnartermas£"•»* Regular iupCHAP. Vin.... | |
 | Frederick Charles Brightly - 1869 - 680 psl.
...bank legislature of each state may determine and direct the manner and place of taxing all able™ the shares of national banks located within said state,...individual citizens of such state : And provided always, That the shares of any national bank owned by non-residents of any state shall be taxed in the city... | |
 | 1880 - 554 psl.
...imposed by authority of the State within which the association is located," with the qualification "that the taxation shall not be at a greater rate...in the hands of individual citizens of such State." The law of New York allows debt deductions in the valuation of " other moneyed capital in the hands... | |
 | 1887 - 542 psl.
...State, with other personal property, " subject only to the two restrictions that the taxation shall uot be at a greater rate than is assessed upon other moneyed...the hands of individual citizens of such State, and that the shares of any national bunking association owned by non-residents of any State shall be taxed... | |
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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... 
