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79-326.

History: L. 1909, ch. 242, § 2; R.S. 1923, 79-326; Repealed, L. 1931, ch. 302, § 3; February 25.

CASE ANNOTATIONS

1. Exemption of rural-credit shares issued by building and loan associations upheld. Gunkle v. Killingsworth, 118 Kan. 154, 233 P. 803.

2. Difference between withdrawable shares and surplus is assessed. Arkansas City Savings, B. & L. Ass'n v. Murray, 127 Kan. 208, 272 P. 135.

3. Cited in holding withdrawal shares taxable under K.S.A. 79-327. Ryan v. State Tax Commission, 132 Kan. 1, 3, 5, 294 P. 938.


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