 | 1874 - 804 sider
...determine the Slate in which it may be taxed. The same theory " (ie the actual situs determinative) " is true of public securities consisting of State bonds and bonds of municipal bodies, aud cireulating notes of banking institutions : the former, by general usage, have acquired the character... | |
 | 1873 - 532 sider
...domicile of its owner, will, in many cases, determine the State in which it may be taxed. The same thing is true of public securities consisting of State bonds...latter are treated and pass as money wherever they are. But other personal property, consisting of bonds, mortgages, and debts generally, has no situs... | |
 | 1879 - 540 sider
...domicil of its owner, will, in many cases, determine the State In which it may be taxed. The same thing is true of public securities consisting of State bonds,...character of, and are treated as property in the place they are found, though removed from the domicil of the owner, the latter are treated and pass as money... | |
 | Isaac Grant Thompson - 1878 - 860 sider
...in many cases, determine the States in Jenkina v. Chorleston. which it may be taxed. The same thing is true of public securities, consisting of State bonds and bonds of municipal bodies, etc.; but other personal property, consisting ef bonds, mortgages, and debts generally, has no situs... | |
 | 1904 - 1126 sider
...domicile of its owner, will, In ninny cases, determine the state in which it may be taxed. The same thing is true of public securities, consisting of state...usage, have acquired the character of, and are treated us, property in the place where they are found, though removed from the domicile of the owner; the... | |
 | Chauncey F. Black, Samuel B. Smith - 1881 - 556 sider
...of its 280 owner, will, in many cases, determine the State in which it may be taxed. The same thing is true of public securities, consisting of State...latter are treated and pass as money wherever they are. But other personal property, consisting of bonds, mortgages, and debts generally, has no situs... | |
 | 1892 - 270 sider
...domicile of the owner, will, in many cases, determine the State in which it may be taxed. The same thing is true of public securities, consisting of State bonds and bonds of municipal bodies and circulatin notes of banking institutions; the former by general usage, have acquired the character... | |
 | 1885 - 890 sider
...domicile of its owner, will, in many cases, determine the state in which it may be taxed. The same thing is true of public securities consisting of state bonds...circulating notes of banking institutions; the former, bv general usage, have 188 acquired the character of, and are treated as, property in the place where... | |
 | 1889 - 956 sider
...domicile of its owner, will in many cases determine the state in which it may be taxed. The same thing is true of public securities consisting of state bonds...latter are treated and pass as money wherever they are. But other personal property, consisting of bonds, mortgages, and debts generally, has no «¿¿us... | |
 | 1914 - 1434 sider
...domicile of its owner, will, in many cases, determine the state In which It may be taxed. The same thing Is true of public securities consisting of state bonds...where they are found, though removed from the domicile oí the owner. The latter are treated and pass as money wherever they are. But other personal property,... | |
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It is undoubtedly true that the actual situs of personal property which has a visible and tangible existence, and not the domicile of its owner, will, in many cases, determine the State in which it may be taxed. The same thing is true of public securities... 
