...acts, the taxation of such shares being only permitted, by act of congress of 1864, (13 St. 112,) when "not at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of each state." But the seventeenth section of the act of 1879, and...

...this clause. "(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. That bonds, notes, or other...

...this clause. "(b) In the case of a tax on said shares the taximposed 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, That bonds, notes, or other...

...property of buch person or corporation in the assessment of taxes imposed by or under state authority at the place where such bank Is located, and not elsewhere, but not at a greater rate th;in is asses-ed upon other moneyed capiial iu the bands of individual citizens of such state: I'loddtJ,...

...the act should be construed to prevent all the shares from being taxed under the State authority at the place where such bank is located and not elsewhere, but not at a greater rate than is assessed on other moneyed capital in the hands of individual citizens of such State, etc. The act also provided...

...that the states may tax national bank shares but that "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." By a process of inclusion and exclusion...

...within the 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 nonresidents of any State shall be...

...within the State, subject only to 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...

...located, and not elsewhere, whether the said stockholder reside in said place, town, or ward, or not, but not at a greater rate than is assessed upon other moneyed capital in the hands of individuals in this State. And in making such assessment there shall also be deducted...

...banks subject to two restrictions, one of which was "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." The amendment of 1923 on this point appears in subdivision (b) hereinbefore quoted and changed the provision...