The Interaction of Taxation and Regulation in Nineteenth-Century U.S. Banking

John Joseph Wallis and Richard E. Sylla, The Regulated Economy: A Historical Approach to Political Economy (University of Chicago Press, 1994), chap. 4, https://www.nber.org/books-and-chapters/regulated-economy-historical-approach-political-economy/interaction-taxation-and-regulation-nineteenth-century-us-banking.