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" The necessary consequence is, that goods and chattels actually within this State are not here in any legal sense, or for any legal purpose, if the owner resides abroad. They cannot be taxed here, because they are with the owner who is a citizen or subject... "
Report of the Commissioners Appointed by the Governor Under Authority of a ... - Page 131
by New York (State). Legislature. Commissioners to Revise Laws for Assessment and Collection of Taxes - 1871 - 154 pages
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Practice Reports in the Supreme Court and Court of Appeals, Volume 21

Nathan Howard (Jr.) - Civil procedure - 1861 - 618 pages
...laws. Let us observe to what results such a theory will lead us. The necessary consequence is, that goods and chattels actually within this state are...if the owner resides abroad. They cannot be taxed People ex ret. Hoyt agt. Commissioners of Taxes. here, because they are with the owner, who is a citizen...
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Report (Second report). Repr

New York state, commissioners appointed to revise the laws for the assessment and collection of taxes - 1871 - 286 pages
...•were thus stated by the Chief Justice in rendering his opinion : According to this fiction of law, "goods and chattels actually within, this State are...administration of the effects of a person resident and dying abroad, although the claims of domestic creditors may require such administration. So, in the...
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Reports of Cases Decided in the Court of Appeals of the State of ..., Volume 23

New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Erasmus Peshine Smith, Joel Tiffany, Edward Jordan Dimock, Samuel Hand, Hiram Edward Sickels, Louis J. Rezzemini, Edmund Hamilton Smith, Edwin Augustus Bedell, Alvah S. Newcomb, James Newton Fiero - Law reports, digests, etc - 1867 - 674 pages
...laws. Let us observe to what results such a theory will lead us. The necessary consequence is, that goods and chattels actually within this State are...taxed here, because they are with the owner who is a citizen or subject of some foreign State. On the same ground, if we are to have harmonious rules of...
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The Southern Law Review: And Chart of the Southern Law and ..., Volume 2

Law - 1873 - 828 pages
...our laws. Let as observe to what results such a theory would lead us: The newsary consequence is that goods and chattels actually within this State are...any legal sense, or for any legal purpose, if the owier resides abroad. They can not be taxed here, because they are with the owner, who is a citizen...
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A Selection of Cases on the Conflict of Laws, Volume 1

Joseph Henry Beale - Conflict of laws - 1900 - 536 pages
...laws. Let us observe to what results such a theory will lead us. The necessary consequence is, that goods and chattels actually within this State are...taxed here, because they are with the owner who is a citizen or subject of some foreign State. On the same ground, if we are to have harmonious rules of...
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Pacific States Reports: Extra Annotated, Book 10

Law reports, digests, etc - 1906 - 2258 pages
...laws. Let us observe to what results such a theory will lead us. The necessary consequence is, that goods and chattels actually within this State are...taxed here, because they are with the owner who is a citizen or subject of some foreign State. On the same ground, if we are to have harmonious rules of...
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The American and English Railroad Cases: A Collection of All Cases ...

Railroad law - 1906 - 992 pages
...the situs of personal estate. It was said that this fiction involved the necessary consequence that "goods and chattels actually within this state are...for any legal purpose, if the owner resides abroad ;" and that the maxim mobilia sequuntur personam may only be resorted to when convenience and justice...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 199

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1906 - 704 pages
...8. situs of personal estate. It was said that this fiction involved the necessary consequence that "goods and chattels actually within this State are...for any legal purpose, if the owner resides abroad;" and that the maxim mobilia sequuntur personam may only be resorted to when convenience and justice...
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The Supreme Court Reporter, Volume 26

Law reports, digests, etc - 1906 - 812 pages
...thc*sit.us of personal estate. R? was said that this fiction involved the necessary consequence that "goods and chattels actually within this state are...for any legal purpose, if the owner resides abroad;" and that th* maxim mobilia sequuntur personam may only be resorted to when convenience and justice...
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A Shorter Selection of Cases on the Conflict of Laws

Joseph Henry Beale - Conflict of laws - 1907 - 840 pages
...personal estate. It was said that this fiction involved i\' •" * l the necessary consequence that "goods and chattels actually within this State are...for any legal purpose, if the owner resides abroad;" and that the maxim mobilia sequuntur personam may only be resorted to when convenience and justice...
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