 | Jeremiah Smith - 1902 - 768 頁
...in any of the banks organized under authority of the State where such association is located. (3.) Provided, also, that nothing in this act shall exempt...according to its value, as other real estate is taxed.'' "With this statute of the Federal Government, authorizing banking associations, in force, the legislature... | |
 | Indiana. State Board of Tax Commissioners - 1902 - 112 頁
...is located, and not elsewhere. Nothing in this act is to be construed as exempting the real property of associations from either State, county or municipal taxes to the same extent, according to the value, as other real property is taxed. Without this or some similar authority from Congress, shares... | |
 | Alonzo Barton Hepburn - 1903 - 692 頁
...other moneyed capital in the hands of individual citizens of such State : Provided, further, That the tax so imposed under the laws of any State upon the...according to its value, as other real estate is taxed. SEC. 42. That any association may go into liquidation and be closed by the vote of its shareholders... | |
 | Van Vechten Veeder - 1903 - 720 頁
...other moneyed capital in the hands of individual citizens of such state: provided, further, that the tax so imposed under the laws of any state upon the...according to its value, as other real estate is taxed." It will be observed that, although the New York act laid no rate or tax upon the shares of the state... | |
 | Van Vechten Veeder - 1903 - 720 頁
...other moneyed capital in the hands of individual citizens of such state: provided, further, that the tax so imposed under the laws of any state upon the...according to its value, as other real estate is taxed." It will be observed that, although the New York act laid no rate or tax upon the shares of the state... | |
 | William MacDonald - 1903 - 466 頁
...other moneyed capital in the hands of individual citizens of such state : Provided, further, That the tax so imposed under the laws of any state upon the...according to its value, as other real estate is taxed. [SECTIONS 42 and 43. How associations may be closed.] SEC. 44. And be it further enacted, That any... | |
 | Idaho. Supreme Court - 1908 - 922 頁
...the bank is located, and not elsewhere. 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." In Owensboro Nat. Bank v. Owctisboro, 173 US 664, 19 Sup.... | |
 | United States. Congress. House. Committee on Ways and Means - 1918 - 42 頁
...elsewhere. Nothing herein shall be construed to exempt the real property of associations from cither State, county, or municipal taxes to the same extent, according to its value, as other real property is taxed. I want to emphasize the fact, geutleme^i, that before this... | |
 | United States. Congress. House. Committee on Ways and Means - 1918 - 184 頁
...by any local taxing authority, except that any real property of the corporation shall be subject to State, county, or municipal taxes to the same extent, according to its value, as other real property is taxed. SEC. 11. That if any clause, sentence, paragraph, or part of... | |
 | William Maxwell Evarts - 1919 - 768 頁
...other moneyed capital in the hands of individual citizens of such State; provided, further, that the tax so imposed under the laws of any state upon the...according to its value, as other real estate is taxed." Shortly after the decision of the Bank Tax Case, and in March 1865, the New York legislature passed... | |
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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. 
