association nor the National Land Credit Bank shall take deposits in
any form, either subject to check or upon time, except for investment
in the obligation of the National Land Credit Bank; and any one of
these institutions that shall take a deposit of any kind, except
as herein provided, shall pay to the United States Government a
tax thereon of 10 per centum per annum, nor shall any one of these
institutions loan money in any other manner or form than as herein
provided. Upon any loan made by any one of them upon personal security,
or in any other manner or form than as herein provided, shall pay a tax
thereon to the United States Government of 10 per centum per annum.