Court Opinion

ID: 9621269
Source: CourtListenerOpinion
Date Created: 2023-08-22 05:55:25.27573+00
Date Added: 2024-06-11T18:05:00.955423
License: Public Domain

Felton, C. J.,
concurring specially. The various acts dealt with are ambiguous as to the tax involved in this case, and especially is this true of the last one. In view of the ambiguity, it is this court’s duty to construe the statutes as being constitutional, and therefore as not intending to impose the tax here sought to be collected. Income from personal tangible property is intangible property, and such property is taxable only to its owner at his or its domicile unless it has become an integral part of some local business in the taxing State or was closely connected therewith. Farmers Loan & Trust Co. v. Minnesota, 280 U. S. 204 (50 Sup. Ct. 98, 74 L. ed. 371, 65 A. L. R. 1000), and citations. To construe the acts as levying the tax here involved would make the acts violative of the 14th Amendment.