Taxation of National Banks: Hearings Before the Committee on Banking and Currency, House of Representatives, Seventy-third Congress, Second Session, on H.R. 9045, a Bill to Amend Section 5219 of the Revised Statutes, as Amended. April 11, 12, 1934U.S. Government Printing Office, 1934 - Всего страниц: 84 |
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... CROSS , Texas BRENT SPENCE , Kentucky DENVER S. CHURCH , California PRENTISS M. BROWN , Michigan FRED J. SISSON , New York JAMES I. FARLEY , Indiana JAMES A. MEEKS , Illinois HERMAN P. KOPPLEMANN , Connecticut JAMES G. SCRUGHAM , Nevada II.
... CROSS , Texas BRENT SPENCE , Kentucky DENVER S. CHURCH , California PRENTISS M. BROWN , Michigan FRED J. SISSON , New York JAMES I. FARLEY , Indiana JAMES A. MEEKS , Illinois HERMAN P. KOPPLEMANN , Connecticut JAMES G. SCRUGHAM , Nevada II.
Стр. 25
... CROSS . What year was that ? Mr. LESER . That case was decided in 1900. It was the case of the National Bank of Baltimore v . Baltimore . First the Federal district court decided against them , holding that if some securities were ...
... CROSS . What year was that ? Mr. LESER . That case was decided in 1900. It was the case of the National Bank of Baltimore v . Baltimore . First the Federal district court decided against them , holding that if some securities were ...
Стр. 27
... cross a bridge you will see a sign up on it , saying " This bridge cost money to build . After you have crossed it , won't you please drop a coin on the other side to help maintain it ? " That Richmond bank decision put the whole bank ...
... cross a bridge you will see a sign up on it , saying " This bridge cost money to build . After you have crossed it , won't you please drop a coin on the other side to help maintain it ? " That Richmond bank decision put the whole bank ...
Стр. 28
... CROSS . As I get this bill , all in the world it does is simply to tax the national banks exactly like the big banks are , but no more than the big banks ; is that it ? Mr. LESER . Yes . Mr. CROSS . What objection can anyone have to ...
... CROSS . As I get this bill , all in the world it does is simply to tax the national banks exactly like the big banks are , but no more than the big banks ; is that it ? Mr. LESER . Yes . Mr. CROSS . What objection can anyone have to ...
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... CROSS . We are glad to have this , anyway . Mr. LESER . I think it is very relevant , gentlemen , that you should know something about the Fletcher bill , because if the House takes some rational action , it may be blocked in the Senate ...
... CROSS . We are glad to have this , anyway . Mr. LESER . I think it is very relevant , gentlemen , that you should know something about the Fletcher bill , because if the House takes some rational action , it may be blocked in the Senate ...
Часто встречающиеся слова и выражения
American Bankers American Bankers Association applied assessed Association bank shares bank tax basis BLINN BROWN CHAIRMAN Citizens Loan classify commercial paper committee competitive money capital Congress Deal in bonds Deal in securities debentures debts decision discrimination dividend excise method excise tax exempt fair Federal Reserve System Finance Corporation Fletcher bill FOLEY gentlemen GOLDSBOROUGH imposed income tax intangible legislation legislature LESER limitation Loan & Investment loaning money LUCE March 27 matter Milwaukee Minnesota moneys and credits mortgages MYLANDER notes pay taxes percent personal property preferred stock property rate property tax question real estate Reconstruction Finance Corporation reference REILLY Richmond bank right to tax SAXE Senate share tax shares of stock Sheboygan SISSON statement Steagall bill SULLIVAN Supreme Court tax banks TAX COMMISSION tax national banks tax the shares taxation of national taxing authorities tion underwriting United value common value stock waukee Wisconsin WOLCOTT
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Стр. 52 - ... the rate shall not be higher than the rate assessed upon other financial corporations nor higher than the highest of the rates assessed by the taxing state upon mercantile, manufacturing, and business corporations doing business within its limits...
Стр. 24 - 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 citi/ens of Maryland may hold in this institution, in common with other property of the same description throughout the state.
Стр. 36 - State within which the association is located; but the Legislature of each State may determine and direct the manner and place of taxing all the shares of national banking associations located 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...
Стр. 36 - Be it enacted by the Senate and House of Representatives of the United States o...
Стр. 36 - 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.
Стр. 36 - The shares of any national banking association owned by nonresidents of any State shall be taxed by the taxing district or by the State where the association is located and .not elsewhere; and such association shall make return of such shares and pay the tax thereon as agent of such nonresident shareholders.
Стр. 38 - I would like, if you approve, to make a part of the record. The CHAIRMAN. Without objection, that may be done. (The...
Стр. 15 - I feel, and the people who sent me here, my constitutents, feel that this is one of the most important questions that will come before this body.
Стр. 79 - States, as amended, a further amendment authorizing the States to tax the shares of national banks in the same manner that shares of State banks are taxed.
Стр. 65 - Loaning money, financing operations; purchase and sale of negotiable and transferable instruments; securities and obligations, including debentures, notes, bills of exchange, etc. September 23, 1925, West Allis Industrial Loan Co., West Allis, Wis.; $100,000 stock common and 3,000 shares par $25 preferred. Purchase and sale broker, discount, etc., stocks, bonds, debentures, obligations, negotiable, and transferable instruments, and evidences of indebtedness of all kinds; loaning money, financing,...