As used in statutes providing for taxes on the circulation of banks, this term includes all currency or circulating notes or bills, or certificates or bills intended to circulate as money. U. S. v. White (C. C.) 19 Fed. 723; U. S. v. Wilson, 106 U. S. 620, 2 Sup. Ct. 85. 27 L. Ed. 310.
Black’s Law Online Dictionary
