“ In making such assessment there shall also be deducted from the value of such shares such sum as is in the same proportion to such value as is the assessed value of the real estate of the bank or banking association, and in which any portion of their capital is invested, in which said shares are held, to the whole amount of the capital stock of said bank or banking association. ”

“ But, in the assessment of said shares, each stockholder shall be allowed all the deductions and exceptions allowed by law in assessing the value of other taxable personal property owned by individual citizens of this state, and the assessment and taxation shall not be at a greater rate than is made or assessed upon other moneyed capital in the hands of individual citizens of this state. ”

“ Nothing herein contained shall be held or construed to exempt the real estate of banks or banking associations 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. ”