| prov:value
| - Nothing herein contained shall be held or construed to exempt the real estate of banks, banking associations, or trust companies from either state, county, or municipal taxes; but the same shall be subject to state, county, municipal, and other taxation, to the same extent and rate, and in the same manner, according to its value, as other real estate is taxed.' 1 Laws N. Y. 1880, pp. 888, 889.
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