 | Christopher Stuart Patterson - Constitutional law - 1888 - 334 pages
...taxation is by the 41st section of the Act of 3 June, 1864, 6 permitted as to the shares in any bank, when "included in the valuation of the personal property...the state within which the association is located," .... "subject only to the restrictions, that the taxation shall not be at a greater rate than is assessed... | |
 | John Torrey Morse (Jr.) - Banking law - 1888 - 712 pages
...Treasury. (5219.) State Taxation.1 — Nothing herein shall prevent all the shares in any association from being included in the valuation of the personal property of the owner or holder of 1 See § HI. Bank of Commerce ». New York City, 2 Bl. 620; Van Allen v. The Assessors, 3 Wall. 573;... | |
 | Irving Browne - National banks (U.S.) - 1889 - 824 pages
...telephones used. Under USRS, § 5219, which provides that all the shares of any banking association may be included in the valuation of the personal property of the owner or holder in the State within which the association is located, but that each State may determine the manner... | |
 | United States. Supreme Court - Law reports, digests, etc - 1891 - 860 pages
...this matter. It reads: " SECTION* 5219. Nothing herein shall prevent all the shares in any association from being included in the valuation of the personal...owner or holder of such shares, in assessing taxes impose*1 by authority of the State within which the association is located ; but the legislature of... | |
 | California. Commission for Revision and Reform of the Law - Administrative law - 1896 - 336 pages
...stock in the association must be assessed to the owner or holder of such shares. The Legislature may direct the manner and place of taxing all the shares of national banking associations within the State, subject to two restrictions: that the taxation shall not be at any greater rate than... | |
 | Henry Osborn Taylor - Corporation law - 1898 - 978 pages
...Congress has provided as follows : — " Nothing herein shall prevent all the shares in any association from being included in the valuation of the personal...imposed by authority of the state within which the asso1 Railroad Co. v. Peniston, supra; criminating against them, would be held Central Pac. RR e. California,... | |
 | Washington (State). Supreme Court, Eugene Glenroy Kreider - Law reports, digests, etc - 1898 - 786 pages
...Xothing herein shall prevent all the shares in any association from being included in the valuation of personal property of the owner or holder of such shares,...the state within which the association is located, . . . subject only to the two restrictions, that the taxation shall not be at a greater rate than is... | |
 | Texas. Tax Commission - Taxation - 1899 - 428 pages
...which reads as follows : ''Sec. 5219. Nothing herein shall prevent all the shares in any association from being included in the valuation of the personal...property of the owner or holder of such shares in assessed taxes imposed by authority of the State within which the association is located ; but the... | |
| |
Nothing herein shall prevent all the shares in any association from being included in the valuation of the personal property of the owner or holder of such shares, in assessing taxes imposed by authority of the State within which the association is located... 
