New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1861-04-05
Before Justice LEONARD.
DECISIONS.
SUPREME COURT -OrSEHAL TERx-APRm 3.-Before
Justices Sutherland, HosERooz, and BoSSKr.

cASAREsIDrSr OF THIS STATE BE TAXED on PROP
rRTY OWNED ~ rim ~ ANOTHER STATE
Tho People rel Iehie Hoy ae, The Comsi2l eT, o.
T,I nd the City ADD County Of Ne~fork
Tire petiioner "A resident Of this city, whore pri1ci
p place Of bnc,s Is in Now Orleans was s-sed by The
Comni..iop,T. VI T,L-. and Assessments 81 th .h{ pos
seeding izsb. pe.onsl estate 20 The van. ei $3.50 e &c fb
"a 70 IT,. h Qua IsS rp emission Of h. t.T bot they
su.d on gound that, under sc' OF ApuI 10 o he
srrvr the subject OF h. ht be and ihsi PERSONAL
estate Of pe'.s rSPay mao 10 ,s ea Count en.
lem h sustained the t.r.ion lbe case !. nov Oh The
OF the Cou,t u Apies aud ~ b. reached In few
d. lie opinonsof sppremr Count the .ubjes which
have eutly bern promulgated se pre- sntsd below
.ansr Of Te, and Aemrut. q 10 'hr c@IiloIa
. cs.e srP.s tlAi Inc el,ior resident Of ID. Cy Of
N-wYoIk that bis p.F'unal estate ~n s'""d oi Va" year
10 by III. ,Pu,y fsI Comu',ionsi. at 400 Ne aile
srp~rrd fore the isiD-F' and being examined
hi, eIeedd In amount by he J1 deet ard h'ei
SEE. be r,e 81 snieh would he +'co0 Oei afe above al
ybe s"r ..o admitted to the Comui.,iouer. IA, Affidavit
before Of them ,9s that sei. 9er h,Dt and his
{o,t sd h.s ~ oacs hsc Op ,he purchase Of Goods
1hti The amount q Psi'oh grocery held ny nm wh. .ns
.4ea,e oes' u ncoPoard eonPanc. IN this State doei
not eIoeec Z ono do.'r
r.t n stock, and bond, he'd BY him OF other
s. or ueosr4,-d conuaui-s 81, Of t State 90 not
N, Of dollar 1hai he rod' no property 70 trust
Nd hss pe'sona property Of any description IN
po.c ine1drd In he Asovr statement except esPiai
tAIsbs there snd fam stock ard hon-sod Intirr Ia the
sse Of EewJsy, which are taistle By the laws OF New
- conmi..orer RI, ,hereupou found aud decided;
That h. eator resident Of the City an4 County New
That be own, pe,on. estate to The smonn, Of 81 cO
That under the act Of Apnl 10 DOL hs 10 Iaoe 20 oe as
'e..ed M ~ pef'onal estate owned oy hn ~hee'0s'e Tue
- i mic or uropery has no ,u. but follow.
pe,on they denied HI, rpph alton for remission OF re-
dlcon " said SAL ro"i''anJns Nc soo1 snu Sia ~
erhsd b, him were "a. e y 'hs co@m'oas ''sd IN the
The reao' n.lts that th deeiion 81 he I Commissioners
/. er onraus and ssks 10 have reversed
lfe @
hs ,sar ps'o na be in TIE town or ward where
I'll e,oaa estate Jnea 0y h 10 snd !pase w
reduce the value ~ res, ,od rcons s.tao as Get down In
ami .uch person. uoder AL amer such "Ia on, to
value the eof such A. they my deem Ju,.
ss ard as. ,.nnts in he CITY u Newiork (Law, Of 1889
o aud by sec 70 Of tie la''lsn,ioDea se' ae ae
cd Con pi.one a.'cssoFsl made SUBJECT 10 10
lie 80, ~ so rs, shove referred to (sec sui.
eieuy lhori1e and require the asement
Il tie. all peona properly owhea oJ lIr'sen o. uhs
owner and may not be i,os.y 'sin ,hs state Is also
wei, sd and generally sd1ed pm ole o. ~ n,. Per,
law ~eh s@,so. s1e Pf,.os ., AnITsS.y Hrnot
The r.r however insists that by the Revised Statutes of
sxsa b,t. Il D. S87 D. aud that this statutory pro-
yin applies to and modies all ct &C aen' Of the L.
gueal pnncp-s OF law which might otherwise be decisive
The sci.S o hi. point requires animation of the
ofegi.i.lion in this STATE On inns sS1ee' s,7 Sac ~
The act passed Apfl8. 1901 u w D Laws 2I SEQ ~
directed tie every town TO set down IN the
Roll for TAXATION the y.ue OF TIE personal estate ~
evy reading IN such town or ward over ana sooys s
deb and demands ssau h ard tha every psI.oa oe
taxed ward where lie sded ana IN tue evion
II 1913 q Rev 1918 800 SEQ ~ tho sstne provision IL
Te,sin.d ia subs sntislly the sane words, 49, -
The act II Ari 70 l23 laws Of 1929 391 Sec ~ poyi
ded Th ali rssi -.tste within hi. State aud all personal estate
Of ~Gasoeys eLas, asos 'us S oth
sS q oS and Of s' IF % .s Dof
nv of
Add his coutnurd 10 be the until the Revised statutes
1870 erect by which the Relator .uPposes personal
property within this State only made the subject Of txation
by this H. what wss the intent Of
the L. sute In this regard as expressed III the ehaheh''
The act Of 1890 entitled OF property liable to tsIatOn
81 Ed go5 provide. l,ec y tnst Al IL ana
and all personal estate within this S.s whener owheo oy o
the sIemItons hereinafter speehed l.ec ana tnat ,he
terms personal estate and Pers9s property .nsy
ofraIes shall be construed 10 Include all household iuriuo
goods este debts due om solvent deptor wuete
contract bond mortgage Psoc stocks and
IL Is 10 s inst section makes no distinction
Set-s resident. and non resident. inc Du Of boS
alike such property DO within the State to TAXATION mas
however been held and far as kno- university con-
Soasideat here taxed except under the passed
Feb a. sSs which applies only % capital S's;'ee ~ non
Co " Lyon 10 isrb. r., ISL
II also think be admitted that the personal property Of
resident made liable by the terms Of the above
lions includes debts due To- bin from NONRESIDENT debtors or
secured BY mortgage lsnd In foreign state ana the pubic
Of 9' s' s sd u; e. ,aUh on,
IN rights Of action nom lie nature nave 20 nius OF locality
Distinct from that Of the person 70 Th %: belong A..
nom azstion here al personal property merehandse soods
Sss1sn 70 o.. s The sss sna capital In
vssd b. HIN d business then ss1rsd sn oes Of State