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" States notes that may be issued under the provisions of this act; and all stocks, bonds, and other securities of the United States held by individuals, corporations, or associations within the United States, shall be exempt from taxation by or under State... "
The New York Social Science Review: A Quarterly Journal of Sociology ... - Page 11
edited by - 1866
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Reports of Cases Decided in the Court of Appeals of the State of ..., Volume 26

New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Erasmus Peshine Smith, Joel Tiffany, Edward Jordan Dimock, Samuel Hand, Hiram Edward Sickels, Louis J. Rezzemini, Edmund Hamilton Smith, Edwin Augustus Bedell, Alvah S. Newcomb, James Newton Fiero - 1867 - 664 pages
...taxation under the authority of the several States. The language of the provision is as follows : " § 2. All stocks, bonds and other securities of the United...exempt from taxation by or under State authority." (Acts, 1861-2, p. 346.) It appears from the return to the writ, and from statements furnished by the...
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The Merchants' Magazine and Commercial Review, Volume 46

William Buck Dana - 1862 - 618 pages
...act of Congress, or for United States notes that may be issued under the provisions of this act ; and all stocks, bonds and other securities of the United...exempt from taxation by or under State authority. SEC. 3. And be it further enacted, That the United States notes and the coupon or registered bonds...
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The American Law Register, Volume 2; Volume 11

1863 - 830 pages
...is as to the effect of the provision of the Act of Congress of the 25th February, 1862, which says: "All stocks, bonds, and other securities of the United...exempt from taxation by or under State authority." Two questions arise in regard to this enactment — I. Whether if constitutional such a provision would...
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The American Law Register, Volume 2

1863 - 832 pages
...as to the effect of the provision of the Act of Congress of the 25th February, 1862, which says : " All stocks, bonds, and other securities of the United...exempt from taxation by or under State authority." Two questions arise in regard to this enactment — I. Whether if constitutional such a provision would...
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Reports of Cases in Law and Equity in the Supreme Court of the ..., Volume 37

New York (State). Supreme Court, Oliver Lorenzo Barbour - 1863 - 720 pages
...funding the floating debt of the United States." The second section of that act concludes thus : " all stocks, bonds and other securities of the United...associations, within the United States, shall be exempt from The People r. The Commissioners of Taxes. taxation by or under state authority." (Stat. at Large, 37th...
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The National Almanac and Annual Record

1863 - 734 pages
..."and all stocke, Dunda, and utber securities of the Uuited State-s, held by individuals, corporatiuns, or associations within the United States, shall be...exempt from taxation by or under State authority." $300,000 are appropriated for expenses. The Secretary of the Treasury, or any Assistant Treasurer or...
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The National Almanac and Annual Record for ..., Volume 1

William Vincent McKean - 1863 - 732 pages
...bonde, and other aecnritles of the United State«, held by individuals, corporation«, ur association« within the United States, shall be exempt from taxation by or under State authority." $JUO,t>W are appropriated tor expenses. The SecruUry of the Treasury, or any Assistant Treasurer or...
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A Hand-book of the U.S. Tax Law, (approved July 1, 1862) with All the ...

Amasa Angell Redfield - 1863 - 606 pages
...the issue of United States notes," &c., passed February 25, 1862 (US Stat. at Large, 1862, p. 345), all stocks, bonds, and other securities of the United States, held by individuals or corporations, are exempted from State taxation. The U. 8. Supreme Court has decided that a bank...
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The Merchants' Magazine and Commercial Review, Volume 50

William B. Dana - 1864 - 502 pages
...Congress, or for United States Lotes that may bu issued under the pru\i.-ions of this act} and all block«, bonds, and other securities of the United States held...exempt from taxation by or under State authority. Certainly there is nothing in this section making any provision respecting the payment of these bonds...
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Reports of Cases in Law and Equity in the Supreme Court of the ..., Volume 40

Oliver Lorenzo Barbour, New York (State). Supreme Court - 1864 - 716 pages
...in June, 1861. On the 25th of February, 1862, congress passed an act, one section of which declared, that "all stocks, bonds and other securities of the...held by individuals, corporations, or associations, shall be exempt from taxation by or under state authority." On the 3d of March, 1863, congress passed...
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