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Bøker Bok 2130 av 50It 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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A Selection of Cases on the Conflict of Laws, Volum 1

Joseph Henry Beale - 1900
...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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The Theory and Practice of Taxation

David Ames Wells - 1900 - 648 sider
...determine the State in which it may be taxed. The same theory (ie, the actual situs determinative) is true of public securities consisting of State bonds,...found, though removed from the domicile of the owner; and the latter are treated and pass as money wherever they are." If, now, there is any meaning in words,...
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The Supreme Court Reporter, Volum 20

Robert Desty - 1900
...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...place where they are found, though removed from the domicil of the owner; the latter are treated and pass as money wherever they are. But other personal...
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The Theory and Practice of Taxation

David Ames Wells - 1900 - 648 sider
...bodies, and circulating notes of banking institutions; the former, LIMITATION OP TAX JURISDICTION. 455 by general usage, have acquired the character of,...found, though removed from the domicile of the owner; and the latter are treated and pass as money wherever they are." If, now, there is any meaning in words,...
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The Theory and Practice of Taxation

David Ames Wells - 1900 - 648 sider
...determine the State in which it may be taxed. The same theory (ie, the actual situs determinative) is true of public securities consisting of State bonds,...circulating notes of banking institutions; the former, LIMITATION OP TAX JURISDICTION. 455 by general usage, have acquired the character of, and are treated...
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The Theory and Practice of Taxation

David Ames Wells - 1900 - 648 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 whereabouts...
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Civil Procedure Reports: Containing Cases Under the Code of Civil ..., Volum 31

1901
...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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United States Supreme Court Reports, Volumer 82-85

United States. Supreme Court - 1901
...state in which it may be taxed. The same thing is true of public securities consisting of statebonds and bonds of municipal bodies, and circulating notes...place where they are found, though removed from the domicil of the owner ; the latter are treated and pass as money wherever they are. But other personal...
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A Treatise on the Law of Mortgages and Deeds of Trust: Founded on the Laws ...

Henry Campbell Black - 1903 - 621 sider
...domicile of its owner, will, in many cases, determine the state in which it may be taxed. The same 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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Lawyers' Reports Annotated, Bok 16

Burdett Alberto Rich, Henry Philip Farnham - 1905
...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." State Tax on Foreign-Held Bond», 82 US 15 Wall. 300, 21 L. ed. 179. We are...
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