, 1877-08-20

krHICi& lHlfE H1lf EfIi-kETtIEb[lAp EUEGG. II
hns been a''onte1 BY comfy. null may hc re-
vokef by legislation at any time: aud was /
ndoptrd for tho single purpose Of facilitating
tho transfer OF properly II real estate we're /
of law, It would not Withdraw II from tho /
dominion OF the Statn where Il was H. /
Gated, n!,t It would be still subject to taxation
At the place Of location. 4 thareho1tscrfa iutcr-
cnrporation IA now made aub1crt, In most Of tho /
States. to this fiction: hut nevertheless the /
Propcrty-rcal md personaf-can be, and usual
taTea s a. r. tae place wstg i'oa lnte MSs
ami! With the approval Of all courts-tlle real |
and personal property OF non.reshlents. where
foun!f, and their business where transacted,
within their duminion. Whatever. rule maY |
have existed at furlocr time, i /. now settled
law, by decisions uf tho United States Supreme |
Court, that personnl property aud business 10 \
not follow the owncr lor the purpose Of taxa.
t!on, If the business transacted or the situs Of
the property Il mt In the Stats whcrc the ow,t-
CT rcsmtcs fiu this, It Will be observed, Is sim
ply affirming that tic title to property Is not
capable Of being severed from the property It.
II VIC now examine the facts In this case, II |
will be found that Mr.. Kirkland produced no
new value aud did no business IN Connccttcut;
aud, 40 far as relates to this litigation, neither
any property within tho State. When Com
nectlcut, therefore, taxed llill, she did 10 with
reference either 10 business done In Illinois
{wbcrn he loaned bis moncyh or with reference
TO title or debt. the representative Of prop-.
erty already taxed or liable to DO taxed In
Illinois at the tilno the debt was co,traGtcd, by
stanp-tax or otherwise. And It Is hero mat
ter worthy Of consideration, as one Of the fn-
portant collateral Issues III this case, whether
any debt can be taxed after It Is inalc either in
t1!o Slate wlcro It ia 1nnlo Or In the State
where tho person resides who OWES tho lcbt.
The question has meyer bce,! settled, but at no
distant day will undoubtedly colnc before the
United States Supreme Court for a decision.
It did not appear, furthermore, fr1m the
Mr.. ktrtlanl-tho bond and tho mortgage
dccd--was ever held In Connceticut Under
such circumstances, 1t Is curious to note, d.
Judge Foster points out, to What singular and
cut authorities, as II conscfUus that they had
abandoned reason and We're dealing with ecntl-
mcnt, had recourse In order to get q basis aud a
warrant for their actlon. They first assumed
and distinct from tho material pFoprrtT; anu
then gave 10 such Imaginary property IN fm-
aglnary s!tus, thus going far into tho don'aIn
Ct aos Il asno f opp ,pS5a SeKaef o1 III
bc remembered, held to the. opinion that mat
ter does not exist, anl that we only Int
aEine that 1t exists; but II L. not at all probable
TINT le ever hoped, when alIye, that i'ls views
day, in the State Of his literary adoption. l[c
would have male, moreover, desirable Tax
A8sebsor ana la1-Loi'eetor ahucr lhe present
= Hon.ssseus m .s tnaMs !o., oG.nS !1iea, even
~ WI nsnt.l.s'sa,; ~ wuuia unuMaess nave
uet of the Imagination. His successors, how
ever, arc not only sentimental, but Illogical;
,os, ~ so'tsH' I'LL Te assuE tnas taG ,!"a';
Bishop never would have sanctioned, namely:
take something out Of nothing. But. seriolisly,
such procedure rs was had In Kfrtlanl's case
nau ~ :. w. G'G.Iams ~ y. .aha.ou asscssea
y seyond e o % cIey II nd IL co
e1 a,a m wne rcan n laws Nv .. snc state
II, n,,ra;9s e. tft ossn goeso, 'ae luaancnaal ,as
tton nf nronerty no. tak.n " or snah ah.orho1 G"
oy the ~ " tae eonstugsatlon or compensation
lol ~ sesn!Ma,se aa1aL1on. ~ suoft, tne pro-
scna" ,,d. W. ,, notng = ~. IN a,oltfaty cxact,.
S'oat,on u ehs t to the
t,s3s ~ ~ lug onstsu atates. furtAef-
mo.e, .4e tnls e.qn' e'G apeaas,ye LOT tno ar-
post,,. ~ .,sn..t,,tt,a1 T. nd sa1e ~ Ioa
W ranartu @ aau H. o. 10 &
r. Y u ,1't g T. a s onsess ~, " d"y a.
gfa " - asalsa!. Hs ~ ssc WY y may POI oe &c"
,enueu ~ se". estate, anu 20 III cohceyanle oas.
IN othcr saps an NJ 'c stGms o.
ow % oe Wy wy % assgned 70 sno atni
seaSy .aHat,on et tae 1xtfatoff11oEial property
anu pas,I"es .s ~, " .as eteHeus o. Co1nectcut ex
~ n,wnp. sp M tho ol ~ IL y. !no na
D,,t AZ ..,u,,.tI,,. - .n,t, :.
but tne assumption u sorh power u Tue as-
su!npt.on oL unlveraa! aotnlnloni an4 what, un.
s uss suca ~ ana psoSsaare, becomes ot
Tug 1uest9n o. Maepenueht atate soscsegntyt
III eMn saats nas ul,non ,ea ovef me pFopcrty
anu business tsaueae!cu "!tnih rs territory. tDr
ns ro parpose o. m ,t tna5 aon9n must
!ion ~ sssy nature, uG aos0!utc, aud exclude
.ro a., .@;a -, @ o'nes aate oVes sae sano
o. coegnal states involves ftail recognition OF
sno aomn1n 1 ,a an4 80 soycfsaenty Of az s,sssr
.a1 an dngs r,Is oes y At IT. Is Q! tae fe
eseat f sai 70 Eiven e tlo pnblic acts 5ccoFls;
aaa laa,Sat proGeculnga OF other Statos."
Mact. f etats. tnsn, N ontel!nE INTO .tae fsuefal
uom, I eh'eIea .n mo eonsfact oi non-!nterier.
euSe W,tn tAe uumlIinn anu pfcrogatlves OF
other atAtesi anu ttWlll not % dlsnuted thas tho
po%oF 81 atat9s a. eat ..
q 81 uo'!tat. ~. lAa uo!n'ntoni tnerclors. Of QUO
etata loE tme pllpose q n1atIoN over peraons,
psVey, y,, .E Ut tne aneaents ~ 9! business,
uauss ~ oAe'auo tlo uonnon Vi olnor state" over
tne salao persons, properly, business, and In
G1uunts " BUSINESS ~ tc same LIMO Nctles
IN s93nsut1Llona! law ID tni' country. nor In
.i,u h.atnematles, ean tne came property, person,
business, % snctaehts OF business, oseupy two
pllEC8 uhu LW0 60VEfE(GntlE8 At Tilt b4Olp