 | 1904 - 1076 sider
...recognizing the taxability of state and municipal bonds, when, speaking of taxation, It said: "The same thing is true of public securities consisting of state bonds...former by general usage have acquired the character an.1 are treated as property in the place where they are found, though removed from the domicile of... | |
 | 1893 - 982 sider
...of state and municipal bonds and circulating notes of banks. These, by general usage, have ncquired the character of and are treated as property in the...found, though removed from the domicile of the owner." State Tax on Foreign-Held Bonds, 15 Wall. 300. We are dealing exclusively with the question of credits... | |
 | John Innes Clark Hare - 1889 - 744 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... | |
 | John Innes Clark Hare - 1889 - 748 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...the place where they are found, though removed from tfie domicile of the owner ; the latter are treated and pass as money wherever they are. But other... | |
 | Louisiana. Supreme Court - 1893 - 1326 sider
...of public securities, consisting of State and municipal bonds and circulating notes of banks; these by general usage have acquired the character of, and...place where they are found, though removed from the domicil of the owner." 15 Wall. 300. We are dealing exclusively with the question of credits as assessed,... | |
 | Chauncey F. Black, Samuel B. Smith - 1895 - 808 sider
...of and are treated as property in the plaee where they are fonnd, thongh removed from the domieile of the owner ; the latter are treated and pass as money wherever they are. Bnt other personal property, eonsisting of honds, mortgages, and dehts generally, has no sit,is... | |
 | 1896 - 1252 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...the domicile of the owner. The latter are treated aud passed ns money wherever they are. But other personal property, consisting of bonds, mortgages,... | |
 | Louisiana. Supreme Court - 1896 - 900 sider
...notes of banks. These by general usage have acquired the charactei 47 1546 51 385 Ward vs. Stakelum. of and are treated as property in the place where...found, though removed from the domicile of the owner." Bat that decision and others of like character only apply to bonds and other circulating notes which... | |
 | William Jay Youmans - 1898 - 902 sider
...further step forward, and in the second clause of the opinion above quoted asserts that " the same thing is true of public securities consisting of State bonds,...bodies, and circulating notes of banking institutions " ; namely, that their situs for assessment and taxation is wholly irrespective and apart from any... | |
 | Emlin McClain - 1900 - 1134 sider
...domicile of its owner, will, in many cases, determine the State in which it may be taxed. The same thing a mere military occupation, until its fate shall...annexed, either on the terms stipulated in the treaty are. But other personal property, consisting of bonds, mortgages, and debts generally, has no situs... | |
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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... 
