Buck v. Beach
Supreme Court of the United States
EEROS TO THE SUPREME. COURT OF THE STATE ÓF INDIANA. Judgment against the plaintiff in error (who was defendant below) was recovered in a state Circuit Court in Indiana, which was affirmed by the Supreme Court of the State (164 Indiana,-37), and the plaintiff in error brings the case here to review that judgment, The predecessor of the defendant in error, being at the time treasurer of Tippecanoe County, in the State of Indiana, brought this action in 1897 against the…
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EEROS TO THE SUPREME. COURT OF THE STATE ÓF INDIANA. Judgment against the plaintiff in error (who was defendant below) was recovered in a state Circuit Court in Indiana, which was affirmed by the Supreme Court of the State (164 Indiana,-37), and the plaintiff in error brings the case here to review that judgment, The predecessor of the defendant in error, being at the time treasurer of Tippecanoe County, in the State of Indiana, brought this action in 1897 against the plaintiff in error to subject funds .in his hands to the payment of taxes alleged to be due from the estate of one Job M.…
1Opinion of the CourtJustice Peckham
The only question involved here is in regard to the taxability of the Ohio notes in the State of Indiana.
The plaintiff in error asserts that the simple physical.presence *400of the Ohio notes in Indiana'payable to and not endorsed by the decedent, did not. constitute taxable property there,, because'such notes'were given and were payable and were paid in Ohio by residents of Ohio, and to a non-resident of Indiana, and for-loans made in Ohio, the capital represented by such notes jnevfer having been used in business in Indiana, and he insists that a ’tax upon such capital or upon the notes therm…
2Cases cited20 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Blackstone v. MillerSupreme Court of the United States · 1903
- New Orleans v. StempelSupreme Court of the United States · 1899
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3Cited by73 opinions
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Safe Deposit & Trust Co. of Baltimore v. VirginiaSupreme Court of the United States · 1929
- New York Life Insurance v. HeadSupreme Court of the United States · 1914
- Great Southern Life Insurance v. City of AustinTexas Supreme Court · 1922
- Wheeler v. SohmerSupreme Court of the United States · 1914
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