Sec. 5243. The Term "National." - All banks not organized and transacting business under the national currency laws, or under this title, and all persons or corporations doing the business of bankers, brokers, or savings institutions, except savings banks authorized by Congress to use the word " national " as a portion of the name or title of such bank, corporation, firm or partnership, are prohibited from using the word " national " as a portion of the name or title of such bank, corporation, firm or partnership; and any violation of this prohibition committed after the third day of September, eighteen hundred and seventy-three, shall subject the party chargeable therewith to a penalty of fifty dollars for each day during which it is committed or repeated.

Act of March 3, 1883, repealed the taxes levied by the United States on the capital and deposits of banks, bankers and national banking associations, and the stamp tax on bank checks and drafts.

Act of June 13, 1898, imposed special tax annually as follows: Bankers using or employing a capital not exceeding the sum of twenty-five thousand dollars shall pay fifty dollars; when using or employing a capital exceeding twenty-five thousand dollars, for every additional thousand dollars in excess of twenty-five thousand dollars, two dollars, and in estimating capital surplus shall be included. The amount of such annual tax shall, in all cases, be computed on the basis of the capital and surplus for the preceding liscal year. Every person, firm, or company, and every incorporated or other bank, having a place of business where credits are obtained 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 or loaned, on stocks, bonds, bullion, bills of exchange, or 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 act: Provided, that any savings bank having no capital stock and whose business is confined to receiving deposits and loaning or investing the same for the benefit of its depositors, and which does not do other business of banking, shall not be subject to this tax. By the same act the following stamp duties were imposed: Bank check, draft, or certificate of deposit not drawing interest, or order for the payment of any sum of money, drawn upon or issued by any bank, trust company, or any person or persons, companies or corporations, at sight or on demand, two cents. Bills of exchange (inland), draft, certificate of deposit drawing interest, or order for the payment of any sum of money, otherwise than at sight or on demand, or any promissory note except bank notes issued for circulation, and for each renewal of the same, for a sum not exceeding one hundred dollars, two cents; and for each additional one hundred dollars or fractional part thereof, in excess of one hundred dollars, two cents. And from and after the first day of July, 1898, the provisions of this paragraph shall apply as well to original domestic notes ordinarily issued by the Government of the United States, and the price of such money orders shall be increased by a sum equal to the value of the stamps herein provided for. Bills of exchange (foreign), or letters of credit (including orders by telegraph or otherwise, for the payment of money issued by express or other companies, or any person or persons), drawn in but payable out of the United States, if drawn singly or otherwise than in a set of three or more, according to the custom of merchants and bankers, shall pay for a sum not exceeding one hundred dollars, four cents, and for each one hundred dollars or fractional part thereof in excess of one hundred dollars, four cents. If drawn in sets of two or more: For every bill of each set, where the sum made payable shall not exceed one hundred dollars, 01 the equivalent thereof, in any foreign currency in which such bill may be expressed, according to the standard of the value fixed by the United States, two cents; and for each one hundred dollars or fractional part thereof in excess of one hundred dollars, two cents. Bills of lading or receipt (other than charter party) for any goods, merchandise, or effects to be exported from a port or place in the United States to any foreign port or place, ten cents.