| 1908 - 1164 sider
...of a state to tax national banks, their property or their franchises. The court held: "This section, MԈ @P,W1 9 F% oHl N *" 9 ' p aA 1t B eb[G &و ҂ tax, therefore, which Is in excess of, and not in conformity to, these requirements, is void." It will... | |
| Idaho. Supreme Court - 1908 - 922 sider
...property or their franchises. The court held: Opinion of the Court — Sullivan, J. "This section, then, of the Revised Statutes is the measure of the...an assessment of the real estate of the bank. Any tax, therefore, which is in excess of. and not in conformity to, these requirements, is void." It will... | |
| Wisconsin. Tax Commission - 1903 - 394 sider
...property is taxed." The court in the case1 last cited in speaking of this section say : "Tihis section, then, of the -Revised Statutes is the measure of the...the shareholders and to an assessment of the real es-- tate of the bank. Any state tax, therefore, which is in excess of and not in conformity to these... | |
| Frederick Newton Judson - 1903 - 906 sider
...settled that the taxation of property, franchises and rights of a corporation is one thing, and the taxation of the shares of stock in the names of the shareholders quite another. The court said in this regard, at page 681: " This doctrine has been applied to sanction... | |
| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1905 - 700 sider
...In reference to it we said in Owensboro National Bank v. Owensboro, 173 US 664, 669: "This section, then, of the Revised Statutes is the measure of the...to an assessment of the real estate of the bank." By the section two restrictions, and two only, are placed on the power of the State to tax the shares... | |
| 1905 - 844 sider
...Nat. Bank v. Owensboro, 173 US 664, 669, 43 L. ed. 850, 852, 19 Sup. Ct. Rep. 537, 539: "This section, then, of the Revised Statutes is the measure of the...to an assessment of the real estate of the bank." By the section two restrictions, and two only, are placed on the power of the state to tax the shares... | |
| United States - 1905 - 1032 sider
...adjudications of this court." Owensboro Nat. Bank t>. Owensboro, (1899) 173 US 604. "This section, then, of the Revised Statutes is the measure of the...taxation of the shares of stock in the names of the real estate of the bank. Any tax, therefore, which is in excess of, and not in conformity to, these... | |
| 1908 - 1278 sider
...a state to tax national banks, their property or their franchises. The court held : "This section, then, of the Revised Statutes is the measure of the...shareholders, and to an assessment of the real estate of tbe bank. Any tax, therefore, which is In excess of, and not in conformity to, these requirements,... | |
| 1908 - 1164 sider
...franchises. The court held : "This section, then, of the Revised Statutes is the measure of tlie power of n state to tax national banks, their property, or their...shareholders, and to an assessment of the real estate of the hank. Any tax, therefore, which is )n excess of, and not in conformity to, these requirements, is void."... | |
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