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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Стр. 8
... corporation . If the national bank paid the income tax , that is the only tax they could be made to pay under the terms of 5219 . Mr. SAXE . What about the real estate taxes the banks pay ? Mr. SULLIVAN . There never has been any ...
... corporation . If the national bank paid the income tax , that is the only tax they could be made to pay under the terms of 5219 . Mr. SAXE . What about the real estate taxes the banks pay ? Mr. SULLIVAN . There never has been any ...
Стр. 9
... corporation is taxed as such , both the real and personal property . That is a general rule in most States . The only reason banks are taxed upon their shares , is because that is the only way that Congress has ever author- ized them to ...
... corporation is taxed as such , both the real and personal property . That is a general rule in most States . The only reason banks are taxed upon their shares , is because that is the only way that Congress has ever author- ized them to ...
Стр. 10
... corporations ; and those corporations have to pay an additional rate to what the bank pays , and the bank rate must be low . The bank , therefore , gets the advantage of the low rate , and they are by the terms of 5219 exempt from any ...
... corporations ; and those corporations have to pay an additional rate to what the bank pays , and the bank rate must be low . The bank , therefore , gets the advantage of the low rate , and they are by the terms of 5219 exempt from any ...
Стр. 11
... corporation engaged in that business for a certain period , why should not the State of Alabama or any other State be permitted to do that if it sees fit to do so ? Mr. SULLIVAN . I think it ought to , unless it is clear they make a ...
... corporation engaged in that business for a certain period , why should not the State of Alabama or any other State be permitted to do that if it sees fit to do so ? Mr. SULLIVAN . I think it ought to , unless it is clear they make a ...
Стр. 12
... corporations are taxed . Did I correctly interpret what he said to you a few minutes ago ? Mr. SULLIVAN . I do not know whether they object to that now , but they have always objected to that heretofore . Mr. GOLDSBOROUGH . They have ...
... corporations are taxed . Did I correctly interpret what he said to you a few minutes ago ? Mr. SULLIVAN . I do not know whether they object to that now , but they have always objected to that heretofore . Mr. GOLDSBOROUGH . They have ...
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,...