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Senate Hearing, 92nd Congress - State and local taxation of insured banks: hearings before the Committee on Banking, Housing and Urban Affairs, United States Senate, Ninety-second Congress, second session, on S. 3652, a bill to clarify and regulate the powers of the states to tax commercial banks, to empower the states to tax national banks, to foster and promote the dual banking system by providing for equal state taxation of national and state banks, to promote the interstate flow of moneyed capital and the financial resources of insured banks to foster and promote interstate and foreign commerce, and for other purposes, August 1 and 2, 1972.