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" Every person, firm, or company, and every incorporated or other bank, having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is... "
Decisions of the First Comptroller in the Department of the Treasury of the ... - Page 119
by United States. Comptroller of the Treasury - 1885
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A Manual of the Direct and Excise Tax System of the United States: Including ...

George Sewall Boutwell - Internal revenue law - 1864 - 352 pages
...credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced...promissory notes, or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for discounter sale, shall be regarded a banker...
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Laws of the United States Relating to Internal Revenue

United States - Internal revenue law - 1866 - 172 pages
...credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced...promissory notes, or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for discount or for sale, shall be regarded as...
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Cases Argued and Adjudged in the Supreme Court of the ..., Volume 21; Volume 88

United States. Supreme Court - Law reports, digests, etc - 1875 - 732 pages
...credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order; or where money is advanced...promissory notes; or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for discount or for sale, shall be regarded as...
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Merchants' Magazine and Commercial Review, Volume 55

Commerce - 1866 - 496 pages
...or collection of money or currency, subject to be paid or remitted upon drafi, check or order; (2) where money is advanced or loaned on stocks, bonds, bullion, bills of exchange or promissory notes ; (8) where stocks, bonds, bullion, bills of exchange, or gromiseory notes are received for discount...
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Cases Decided in the Court of Claims of the United States, Volume 101

United States. Court of Claims - Law reports, digests, etc - 1944 - 960 pages
...credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced...promissory notes, or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for discount or sale, shall be a banker under this...
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Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - Internal revenue law - 1867 - 410 pages
...credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced...promissory notes, or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for subject to be paid or remitted upon draft,...
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An Analytical Digest of the Laws of the United States, Volume 2

Frederick Charles Brightly - Law - 1869 - 680 pages
...credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon and that such payment, sale, assignment, transfer or other conveyance is made with the bills of exchange or promissory notes are received for discount or for sale, shall be regarded as a...
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Reports of Cases Argued and Determined in the Circuit Court of the ..., Volume 5

United States. Circuit Court (2nd Circuit) - Law reports, digests, etc - 1869 - 642 pages
...collection of money or currency, subject to be paid or remitted upon draft, check, or order ; or (2) where money is advanced or loaned on stocks, bonds,...bullion, bills of exchange, or promissory notes ; or (3) where stocks, bonds, bullion, bills of exchange, or promissory notes are received for discount...
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A Treatise on the Law Relating to Banks and Banking: With an Appendix ...

John Torrey Morse (Jr.) - Banking law - 1870 - 600 pages
...credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced...promissory notes, or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for discount or for sale, shall be regarded as...
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Albany Law Journal, Volume 11

Law - 1875 - 438 pages
...of money or currency, subject to be paid or remitted upon draft, check, or order; or where money ls advanced or loaned on stocks, bonds, bullion, bills...promissory notes ; or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for discount or for sale, shall be regarded as...
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