The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1886-03-25
RULES FOR ASSESSING TAXES.
An Official Opinion by the AttOrney-General
for the Guidance of Assessors.

Attorney general Hord has given an opinion
of considerable length and some Importance in
answer to questions submitted to him by State
Auditor Rice, in relation to the taxation of i'm
ported goods. The Auditor asks: fare i'm
ported goods subject to assessment and taxa
tion3" The Attorney-general answers: "a State
may impose a tax upon it's citizens in proper
ton to the amount they are respectively worth.
The importing merchant is liable to assessment
like any other citizen, and is chargeable accord
ing to the amount of his property, whether it
consists of money engaged in trade, or of inn
ported goods, which he proposes to sell, or any
other property of which he 10 the owner. But a
tax of this description stands upon a very differ
emit footing from q tax on the thing imported,
while it remains a part of foreign
and is not introduced into the general mass of
property in the State. Goods imported from a
foreign country upon which the duties and
charges at the custom house have been paid,
while remaining in the original package, cask or
vessel, or in the form and shape in which they
were brought into this country, in the hands of
the importer, unbroken and unsold. are not SUBJ
iect to State taxation. But when the importer
has sold the imported package. or if it be broken
Cor use by the importer. it ceases to be a part of
foreign and loses it's character as an
import, and is no longer exempt from State tax
ation."
4 tuC poEcOuuA p1opCLty IL Auh-Ecsi16utS ia
this State subject to taxation" inquiries the Au-
ditor.
Tangible personal property the Attorney
general answers, lin its very nature. must occu-
py space and have an actual situs, and, as a gel-
eral rule, such chattels having a situs in this
State on the LIST day of April are subject to taxa
tion, although their owner may reside in another
State. Whisky owned by non-residents is taxa
BILE If warehoused in this State. Grain bought
by an agent for non residents and stored subject
To the order of the owner ia taXahin where
stored. Personal property merely in transit
through the State is not taxable. The PERSONAL
| property of a nonresident of this State. at q
railroad station and awaiting shipment immedi
ately Tor at least as soon as transporta ton can
be conveniently obtained) to the residence of the
owner, is NOT taxable in this State. Property in
this State for the purpose of being subjected to
| a process essential to it's fitness for sale or use,
and not to be shipped until that pursose is ac-
comp.ished, is situated In this State for
the purposes of taxation, no matter
what may be its ultimate destination.
Property sent to agents for sale from another
State into this State, is subject to taxation under
our laws. A State cannot prohibit or regulate
commerce between the States. 1t can no more
regulate or impede commerce among the several
States than it can regulate or impede commerc
with foreign nations. 1t cannot be claimed,
however, that goods which are the product of
other States are to be free from taxation in the
State to which they may be carried for use or
sale, with the exception Of goods imported from
foreign countries still in the original packages
and goods in transit to some other place. All
| property alike that may be found in the town
ship being there for the purpose OF remaining
till used or sold, and constituting part of the
great mass of its commercial capital, may be as
sessed and taxed, provided, always, that the as
sessment be q general one and made without dis
elimination between goods the product OF
other States, and goods the product of this
State. The assessment or taxation of goods
coming from other States as such or by reason
of such importation, would be a discriminating
tax against them and would be q regulation OF
interstate inconsistent with that per-
feet freedom of trade which Congress has
seen fit should remain undisturbed.
tangible nature and chooses in action. Property
of the former character is liable to assessment
wherever it has q situs, while taxes on chooses
in action are, as q general rule, assessable against
the owner under the laws of the State OF his
domlcile. Promissory notes and other chooses in
action placed in the hands of an attorney in this
| State for collection simply, and municipal bonds
placed temporarily on deposit in this State,
| merely for safekeeping, and belonging to a bona
fde resident of another State, are not liable to
| taxation. Such property belonging to and in
possession Of a resident of another State who is
temporarily residing in this State are not liable
to taxation. But notes and evidences of debt in
the hands of an agent of the owner who resides
in another state or country, which notes are
| taken for money loaned, and held for renewal or
collection, with the view of reloaning the money
by the agent in this State, the business being
| permanent in the hands of the agent, are subject
to taxation in this State. 1t is the duty of an agent
to list for taxation the property of his principal
in his custody, and in the event of his failure to
do SO. the property may be properly assessed to
him ~