The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1861-08-23
Court OF Appeals.


IMPORTANT Decentralization ON CAPITAL OF
RESIDENTS INVESTED IN OTHER STATES REID TO
BE ILLEGAL.
AUGUST Tho relator in this case who Is resden
in the city Of New York was assessed in respect CAPT
tai invested in business in Now Orleans and respect
chattes upon his farm in New Jersey. Against this
scssmct he appealed and tho matter tried before
full court, who decided that the assessment
neous.
CoasrocK, Ch j. delivered the judgment Of the court
Of which give brief ABSTRACT
The legislature, in defining property which is Liable to
taxation, have used the following llnguage:tA lands
and all personal estate within this State whether owned
by individuals corporations, shall be liable to taxation,
subject to tho exemptions hereinafter specified" Oer
enactmens relate TO the details Of the system Of taxation
to the mode Of imposing and collecting the public bur-
dens and not to the property or subject upon which is
imposed In order therefore, to determine tho question
now before U.S. inc rrmary requisite 70 interpret Jus
personal estate within this State shall be liable
Lands and property having actual situation within the
State are taxable, and, by necessary implication, no
other property be taxed. Real and personal estate
included precisely the form expression.
Both mentioned being within tbs State II is con
ccdod that lands lying in another State country
be taxed against the resident here and
supposed the contrary Both are equally protected by
the laws Of the State sovereignty i'll which they
situated, aad both chargeablo there with public bur
thens according to all just principles Of taxation. Tho
tax Is incurred within tho Jurisdiction 2nd under the laws
OF the country where the property Is situated. If
be said that taxation is on tho person in respect
to tho property, there is reason for assessing
the owner resident hero in respect to one part OF
his estate and not In respect TO another part.
Both tho Of taxation in tho foreign jurisdc-
ton The act does not say that all lands within this State
and all personal property wherever situated owned by
residents of this State, shall be liable to taxation It is
said that personal estate, by fiction of law, has ~
away from the person residence Of the owner and is
always deemed to be present with him at the place of his
domci The right tax tho relators property situated
In New Orleans and New Jersey upon tho universal
application Of this fiction Tho necessary consequence
that goods and chattcls actually within this State
not here Ia any legal sense, for any
legal purpose IL the owner lives abroad Judge
whose territory any personal property actually situated
has ontre dominion it while thorein, point OF
sovereignty and jurisdiction, as it has mmovable
property situated there the owners goods and chatets
BIO taxed without regard TO his domic on the ono hand
and the other be taxed account OF his domic with
regard actual ius while the properly
In another sovereignty by reason Of its sus there the
citizen is necessarily subjected thereby to double bur
then OF taxation. For this no sound reason can be
giyon. Ships ut registered at port
within this state, and Consequently having no si,us
elsewhere are justly taxable to the resident owner.
The reator assessed at - 600. The relaor made
statement showing that he had personal estate else
where than in this state OF the value Of 81 900 but the
commissioners declined to correct the tax roll state
made by him showed that he had personal
debts but admitted that no had capital employed in his
business In New Orleans which taxed and payable
there and farm stock and household furniture in New
Jersey which taxable there Thereupon the commits
soners found that the reator resident Of New York
owning personal estate TO the value OF 81 00 and taxed
him accordingly.
The Judgment Of the Court is that4hc Judgment Of the
Supreme Court be reversed and judgment be rcnd
cred that the roll DO corrected by striking
therefrom the assessment against the relator.