Commonwealth v. Hays

delivered ihe opinion of the Court.

The only question presented in this case is, whether under the statutes of 1837, (3 Stat. Law, 511,) and of 1845, (Sess. Acts, 80,) for equalizing taxation, and which 'in effect require the citizen to give in for taxation, in addition to the list of specific property, his own estimate, upon oath, of what he is worth in addition thereto, it is his duty to include in the estimate, debts due or coming due to him from persons resident in other States., and other property not situated within this State.

Upon considering the two statutes above referred to, we are…