 | 1874 - 804 pages
...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... | |
 | Law - 1873 - 532 pages
...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... | |
 | Law - 1879 - 540 pages
...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 - Law reports, digests, etc - 1878 - 860 pages
...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... | |
 | Law reports, digests, etc - 1904 - 1126 pages
...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 - Constitutional history - 1881 - 556 pages
...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... | |
 | Law - 1892 - 270 pages
...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... | |
 | Law reports, digests, etc - 1885 - 890 pages
...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... | |
 | Law reports, digests, etc - 1889 - 956 pages
...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... | |
 | Law reports, digests, etc - 1914 - 1434 pages
...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... 
