...by the express words of the act of Congress (U. 8. Rev. Stat. § 5219), "subject to the restriction, that the taxation shall not be at a greater rate than...capital in the hands of individual citizens of such State;" which restriction requires, and only requires, that the amount of tax imposed, and the system...

...State gets power to levy this tax, declares that State taxation of national bank stock " shall not be at a greater rate than is assessed upon ' other...capital in the hands of individual citizens of such State." Rev. St. § 5219. It is claimed that our tax law violates this rule by not allowing shareholders...

...manner of taxing all the shares of National banks located within said State, subject to the restriction that " the taxation shall not be at a greater rate...capital in the hands of individual citizens of such State," and the act of the legislature of Pennsylvania of March 81st, 1870, enStatement of the case....

...shares of State banks is the act of April 23d, 18GG, and by each of said acts it is provided that such taxation shall not be " at a greater rate than is...capital in the hands of individual citizens of such State." The two provisos of the forty-first section of the act of June 3d, 1864, respectively refer...

...place of taxing all the shares of national banks located within said State, subject to the restriction that the taxation shall not be at a greater rate than...capital in the hands of individual citizens of such State : • And provided always, That the shares of any national bank owned by nonresidents of any...

...place of taxing all the shares of national banks located within said State, subject to the restriction that the taxation shall not be at a greater rate than...capital in the hands of individual citizens of such State : And provided always, Shares of non- That the shares of any national bank owned by non-residents...

...taxing all able™ the shares of national banks located within said state, subject to the restriction ent,(c) gift, grant, sale, conveyance or transfer...estate, rights or credits ;(d) or give any warrant t state : And provided always, That the shares of any national bank owned by non-residents of any state...

...imposed by authority of the State within which the association is located," with the qualification "that the taxation shall not be at a greater rate...capital in the hands of individual citizens of such State." The law of New York allows debt deductions in the valuation of " other moneyed capital in the...

...State, with other personal property, " subject only to the two restrictions that the taxation shall uot 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 bunking association owned by non-residents of any State...

...now the power of State taxation over the shares of National banks is subject only to the restriction that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens.* Having determined that Congress, in...