 | 1864 - 496 Seiten
...associations authorized by this act, shall not exceed the rate imposed upon the shares in any of the hanks organized under authority of the State where such...according to its value, as other real estate is taxed. Sec. 42. And he it further enacted, That any association may go into liquidation, and be closed, by... | |
 | Wisconsin - 1865 - 1026 Seiten
...provided, also, that nothing in this act shall exempt the real estate of associations from either »täte, county or municipal taxes, to the same extent, according to its value, as other real estate is taxed. This extract mentions the only conditions on which taxes can be imposed by state authorities, consistently... | |
 | New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Erasmus Peshine Smith, Joel Tiffany, Edward Jordan Dimock, Samuel Hand, Hiram Edward Sickels, Louis J. Rezzemini, Edmund Hamilton Smith, Edwin Augustus Bedell, Alvah S. Newcomb, James Newton Fiero - 1866 - 724 Seiten
...rate than is assessed upon other moneyed capital in the hands of individual citizens of such States ; Provided, further, That the tax so imposed under the...according to its value, as other real estate is taxed." (§ 41.) 1. Its language does not subject the shares to taxation, but saves such shares from being... | |
 | Michigan. Legislature - 1867 - 332 Seiten
...any State shall not exceed the rate imposed upon the shares in any of the banks organized under the authority of the State where such association is located:...according to its value, as other real estate is taxed.'' In deciding the case of Van Allen vs. Assessors, 3d of Wallace, 573, the Supreme Court of the United... | |
 | Michigan. Legislature. Senate - 1867 - 1016 Seiten
...any State shall not exceed the rate imposed upon the shares in any of the banks organized under the authority of the State where such association is located...according to its value, as other real estate is taxed.'' In deciding the case of Van Allen vs. Assessors, 3d of Wallace, 573, the Supreme Court of the United... | |
 | Michigan. Constitutional Convention - 1867 - 728 Seiten
...banks organized under authority of the State where such association .is located: Provided, also> Thatj nothing in this act shall exempt the real estate of...according to 'its value, as other real estate is taxed." N©w, Mr. Chairman, I claim that any State law, imposing taxes upon shares in national banks, to be... | |
 | United States. Court of Claims - 1947 - 806 Seiten
...construed to exempt the real property of Federal and joint stock land banks and national farm loan associations from either State, county, or municipal taxes, to the same extent, according to its value, as other real property is taxed. The discussions referred to by plaintiff did not relate to... | |
 | James M. Hiatt - 1868 - 438 Seiten
...six months next preceding said first days of January and July as aforesaid: Provided, That nothing in this act shall be construed to" prevent all the shares...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... | |
 | Indiana. Supreme Court, Horace E. Carter, Albert Gallatin Porter, Gordon Tanner, Benjamin Harrison, Michael Crawford Kerr, James Buckley Black, Augustus Newton Martin, Francis Marion Dice, John Worth Kern, John Lewis Griffiths, Sidney Romelee Moon, Charles Frederick Remy - 1868 - 624 Seiten
...located; provided, also, that nothing in this act shall exempt the real estate of associations from cither state, county or municipal taxes, 'to the same extent,...according to its value, as other real estate is taxed." The bonds of the United States, in which the capital of the bank is invested, cannot be taxed by state... | |
 | James M. Hiatt - 1868 - 426 Seiten
...located: Provided, also, That nothing iu this act shall exempt the real estate of associations from cither State, county, or municipal taxes to the same extent,...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... | |
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That the tax so imposed under the laws of any state upon the shares of any of the associations authorized by this act shall not exceed the rate imposed upon the shares in any of the banks organized under authority of the state where such association is... 
