Baldwin v. Shine
Court of Appeals of Kentucky
Case 69 — PETITION EQUITY APPEAL FROM KENTON CIRCUIT COURT. 1. Evidences of indebtedness can not be taxed in this State when due to or owned by a non-resident.
Read the full summary
Case 69 — PETITION EQUITY APPEAL FROM KENTON CIRCUIT COURT. 1. Evidences of indebtedness can not be taxed in this State when due to or owned by a non-resident. (Commonwealth v. Hays, 8 B. Mon., 2; Evansville v. Hall, 14 Ind., 27 ; 15 Wall., 302; 33 Iowa, 376.) 2. Baldwin’s administration in Kentucky was ancillary to that of the Pendletons in Ohio, and even if Baldwin took the legal title to evidences of indebtedness left in the State of Ohio and never brought to Kentucky, he took it jointly with the Pendletons, and this partition of the legal title did not change the situs of this intangible…
1Opinion of the Court
JUDGE HOLT
delivered the opinion oe the court.
Robert B. Bowler, of Hamilton county, Ohio, died intestate on July 4, 1864, being then the owner of a large estate in both that and this State. Administration was granted in the former State on July 15, 1864. There lived also his widow and children. The estate in Kentucky, aside from railroad stock, upon which taxes were paid by the railroad company direct into the State Treasury, consisted altogether of notes and bonds. It was deemed expedient to have administration in this State also; and the appellant, Eli C. Baldwin, a friend of the family, was…
2Cases cited3 opinions
- Pennington v. WoolfolkCourt of Appeals of Kentucky · 1880
- Gates v. BarrettCourt of Appeals of Kentucky · 1881
- Louisville & Nashville Railroad v. Warren County CourtCourt of Appeals of Kentucky · 1868
3Cited by33 opinions
- Board of Commissioners v. JohnsonIndiana Supreme Court · 1909
- Fiscal Court Owen Co. v. F. & A. Cox Co.Court of Appeals of Kentucky · 1909
- Cassidy v. YoungCourt of Appeals of Kentucky · 1891
- Commonwealth v. WeissingerCourt of Appeals of Kentucky · 1911
- Tally v. BrownSupreme Court of Iowa · 1910
28 more not listed; retrieve them via the Exa API.