Taxation. Foreign Corporations. Excise Tax Based on Authorized Capital Stock Invalid

1918 ◽  
Vol 27 (8) ◽  
pp. 1088
Keyword(s):  
Capital Stock ◽  
Excise Tax ◽  
Foreign Corporations ◽  
Authorized Capital

Money Statistics of New England, 1785–1837

1984 ◽  
Vol 44 (2) ◽  
pp. 441-453 ◽  
Author(s):  
J. Van Fenstermaker ◽  
John E. Filer ◽  
Robert Stanley Herren
Keyword(s):  
New England ◽  
Commercial Bank ◽  
Capital Stock ◽  
Time Trend ◽  
Balance Sheets ◽  
City Population ◽  
Bank Balance Sheets ◽  
Missing Items ◽  
Authorized Capital ◽  
Bank Notes

This paper brings together the existing commercial bank balance sheets for New England for the period 1785–1837. Approximately 79 percent of all balance sheets issued have been found, and data from these are presented in aggregated form. Data compiled from available statements were then used to estimate the balance sheets of missing banks and the missing items on individual balance sheets. The variables used in estimating included authorized capital stock, a time trend, age of bank, city population, paid-in capital, deposits, loans and discounts, bank notes in circulation, and reserves. The actual and estimated balance sheets are then combined and presented.

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