...express terms that banking associations shall be assessed in the same manner as incorporated banks, on the amount of capital paid in or secured to be paid ; and that individual bankers shall be assessed on the amount of capital deposited in the hands of...

..." An act to authorize the business of Banking," passed April 18, 1838, shall be subject to taxation on the amount of capital paid in or secured to be paid, in the same manner as incorporated banks ; and the proper officer or officers of such banks shall make...

...is on the capital at its cash value in the market. Moneyed corporations were required to be assessed on the amount of capital paid in or secured to be paid in, after making certain specified deductions. Both classes of corporations were taxed on capital, but...

...to corporations). Mean such portions of their capital as is not vested in real estate ; and include the amount of capital paid in or secured to be paid in. Farmers' Loan & Trast Co. v. Mayor, &c., of NT, 7 Mil, 261, 275. 385. Personal property. These words...

...Real Estate — Certiorari.] As against corporations, the rule of taxation is just when based upon the amount of capital paid in, or secured to be paid in, after deducting therefrom the amount of such capital actually paid for real estate, assessing the remaining...

...81). That case holds that, as against corporations, the rule ot taxation is correct when based upon the amount of capital paid in, or secured to be paid in, after deducting the amount of such capital actually paid out for real estate, assessing the remaining...

...that the original capital had been reduced through losses. Were banks in such cases to be assessed on the amount of capital paid in, or secured to be paid in, or only upon the amount left after losses were deducted? Could surplus and individual profits be assessed...