 | Joseph Henry Beale - 1907 - 840 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... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1907 - 638 sider
...of property, and make that property within the State, which we think is clearly outside it. Although public securities, consisting of state bonds and ,...bodies, and circulating notes of banking institutions have sometimes been treated as property in the place where they were found, though removed from the... | |
 | 1909 - 1294 sider
...domlcll 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 of municipal bodies, and circulating notes of bankIns Institutions. The former by general usage 17L.RA(NS) have acquired the character of, and are... | |
 | Westel Woodbury Willoughby - 1910 - 804 sider
...domicile of its owner, will, in many cases, determine the Stute in which It may be taxed. The same thing is true of public securities consisting of state bonds...bonds of municipal bodies, and circulating notes of bunking institutions; the former, by general usage, have acquired the character of and are treated... | |
 | Westel Woodbury Willoughby - 1912 - 678 sider
...it is as much beyond the jurisdiction of the State as the person of the owner." After admitting that public securities consisting of State bonds and bonds of municipal bodies and circulating bank notes might have a situs for taxation apart from the domicile of their owners, the court go on... | |
 | 1914 - 1332 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... | |
 | Missouri. Supreme Court - 1914 - 910 sider
...domicile of its owner, will inmany 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... | |
 | Hannis Taylor - 1917 - 1038 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...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... | |
 | William Mark McKinney - 1920 - 1558 sider
...1916C 842; Welch v. 9. See supra, par. 244. Boston, 221 Mass. 155, 109 NE 174. ident.10 The same thing is true of public securities consisting of state bonds and bonds of municipal bodies, and circulating note? of bunking institutions.11 So also it has been held that share? of stock of corporations may... | |
 | United States. Supreme Court - 1921 - 636 sider
...of property, and make that property within the State, which we think is clearly outside it. Although public securities, consisting of state bonds and bonds...bodies, and circulating notes of banking institutions have sometimes been treated as property in the place where they were found, though removed from the... | |
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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... 
