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Bøker Bok 1120 av 46It is undoubtedly true that the actual situs of personal property which has a visible...
" 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... "
Cases Argued and Adjudged in the Supreme Court of the United States - Side 320
av United States. Supreme Court - 1873
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The Southern Reporter, Volum 36

1904
...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...
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The Southern Reporter, Volum 11

1893
...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...
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American Constitutional Law, Volum 1

John Innes Clark Hare - 1889
...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...
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American Constitutional Law, Volum 1

John Innes Clark Hare - 1889 - 1400 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...
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Reports of Cases Argued and Determined in the Supreme Court of ..., Volum 44

Louisiana. Supreme Court - 1893
...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,...
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Some Account of the Work of Stephen J. Field: As a Legislator, State Judge ...

Chauncey F. Black, Samuel B. Smith - 1895 - 787 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...
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The New York Supplement

1896
...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,...
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Louisiana Annual Reports, Volum 47,Del 2,Sider 959-1838

Louisiana. Supreme Court - 1896
...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...
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Appletons' Popular Science Monthly, Volum 52

William Jay Youmans - 1898
...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...
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A Selection of Cases on Constitutional Law

Emlin McClain - 1900 - 1080 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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