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amendment amount assessed association authority bank shares bank stock bankers basis believe bill BLODGETT branch cent CHAIRMAN charter classification committee competition concerned Congress constitutional corporations course decision deposits discrimination DUPUIS effect exempt existing fact FAVINGER Federal reserve follows franchise gentlemen give Government hands held imposed income tax individual institutions intangible interest invested kind KNAPP legislation legislature LESER levy limitation loans LUCE Massachusetts matter McFadden mean moneyed capital national banks opinion paid PARK passed permit personal property practically present president private bankers profits property tax protection question real estate reason referred regard represent result Richmond Sands Saxe shareholders situation statement statute STEVENSON stockholders suggested Supreme Court tax law taxation thing tion true trust companies understand United validating Wingo York
Stran 219 - 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, and that the shares of any national banking association owned by non-residents of any State shall be taxed in the city or town where the bank is located, and not elsewhere.
Stran 114 - Nothing herein shall be construed to exempt the real property of associations from either State, county or municipal taxes, to the same extent, according to its value, as other real property is taxed...
Stran 114 - 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...
Stran 151 - This opinion does not deprive the states of any resources which they originally possessed. It does not extend to a tax paid by the real property of the bank in common with the other real property within the state, nor to a tax imposed on the interest which the citizens of Maryland may hold in this institution, in common with other property of the same description throughout the state.
Stran 217 - ... (b) In the case of a tax on said shares the tax imposed shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State coming into competition with the business of national banks: Provided.
Stran 260 - This does not interfere with the power of the States to tax for the support of their own government; nor is the exercise of that power by the States, an exercise of any portion of the power that is granted to the United States.
Stran 198 - Credits, money loaned at interest, and demands against persons or corporations, are more purely representative of moneyed capital than personal property, so far as they can be said to differ.
Stran 251 - Nor is it important, in any of the cases to which we have referred, that the legislative act which cures the irregularity, defect, or want of original authority, was passed after suit brought, in which such irregularity or defect became matter of importance. The bringing of suit vests in a party no right to a particular decision [citing authorities] ; and his case must be determined on the law as it stands, not when the suit was brought, but when the judgment is rendered [citing authorities].