 | United States - Law - 1863 - 324 pages
...Banhs with herein provided for shall be imposed upon the circulation of the br'mcl"is' notes or bills of such branches severally, and not upon the aggregate...and all such banks, associations,, corporations, and in- Additional tax dividuals shall also be subject to and pay a duty of one-half of on ba"ks' one per... | |
 | United States. Congress. House - United States - 1863 - 758 pages
...branches, the duty herein provided for shall be imposed upon the circulation of the notes or bills of such branches severally, and not upon the aggregate...be the amount allotted to or used by such branch: Provided, That all banks, associations, or corporations, and individuals, issuing or reissuing notes... | |
 | 1863 - 512 pages
...circulation of the notes or bills of such branches severally, and not upon the aggregate circulationof all ; and the amount of capital of each branch shall...to be the amount allotted to or used by such branch ; andall such banks, banking associations, corporations, and individuals shall also be subject to and... | |
 | William B. Dana - Commerce - 1863 - 508 pages
...circulation of the notes or bills of such branched severally, and not upon the aggregate circulationof all ; and the amount of capital of each branch shall...to be the amount allotted to or used by such branch ; andall such banks, banking associations, corporations, and individuals shall also be subject to and... | |
 | Amasa Angell Redfield - Taxation - 1863 - 606 pages
...semi-annually. In the case of banks with branches, the duty is imposed upon such branches severally, and the amount of capital of each branch shall be considered to be the amount used by such branch. Each branch will account for the amount of circulation actually employe'1, whether... | |
 | Robert John Walker - Finance - 1864 - 406 pages
...branches, the duty herein provided for shall be imposed upon the circulation of the notes or bills of such branches severally, and not upon the aggregate...be subject to and pay a duty of one-half of one per centum each half year from and after April first, eighteen hundred and sixty-three, upon the average... | |
 | George Sewall Boutwell - Internal revenue law - 1864 - 352 pages
...duty herein provided for shall be imposed upon the circulation of brancaes' each branch, severally, and the amount of capital of each branch shall be considered to be the amount allotted to such branch; and so much of an act entitled "An act to provide ways and means for the support of the... | |
 | Robert John Walker - Finance - 1864 - 414 pages
...,1 *i taxed one half such branches severally, and not upon the aggregate circula- ofonepercen tion of all ; and the amount of capital of each branch shall be tum semi-anconsidered to be the amount allotted to or used by such nually, instead branch; and all... | |
 | United States - Internal revenue law - 1866 - 172 pages
...branches, the tax herein provided for shall be assessed upon the circulation of each branch, severally, and the amount of capital of each branch shall be considered to be the amount allotted to such branch ; and so much of an act entitled "An act to provide ways and means for the support of the... | |
 | Charles Noble Emerson - Internal revenue law - 1867 - 410 pages
...branches, the tax herein provided for shall be assessed upon the circulation of each branch, severally, and the amount of capital of each branch shall be considered to be the amount alit at its actual value at the time of making return." (Boutwell's a Killings No. Q, p. 133.) All... | |
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In the case of banks with branches, the tax herein provided shall be assessed upon the circulation of each branch severally, and the amount of capital of each branch shall be considered to be the amount allotted to it. 
