State ex rel. Dunnica v. County Court
Supreme Court of Missouri
Appeal from Howard Circuit Court. — Hon. G-. H. Burckhartt, Judge. For many purposes, personal property, by a fiction of law, is said to follow the person.
Read the full summary
Appeal from Howard Circuit Court. — Hon. G-. H. Burckhartt, Judge. For many purposes, personal property, by a fiction of law, is said to follow the person. But in regard to all proceedings in rem, such as administration and property taxation, which is essentially a proceeding in rem, this fiction must give way to the truth, and the real situs of personal chattels or dioses in possession is where they are actually located, and can be seen and handled notwithstanding their owner is a non-resident. It is well settled, that where the owner resides in one State, and his personal chattels have…
1Opinion of the CourtNapton, J.
Upon a certiorari issued at the instance of W. E. Dunnica, requiring certain proceedings by the board of equalization and the county court to be sent up to the circuit court for review, it appeared that the assessor of Howard county notiñed the board of equalization *456that Dunnica had falsely and fraudulently refused to give a correct list of his personal property. In the investigation of this charge the board found that Dunnica had twenty-two bonds of Howard county, $1,000 each, and prior to such assessment had sent them to New York; that they were taxable in Howard, and, therefore, raised his…
2Cases cited3 opinions
- State ex rel. Taylor v. St. Louis County CourtSupreme Court of Missouri · 1871
- City of St. Louis v. Wiggins Ferry Co.Supreme Court of Missouri · 1867
- Fowler v. RapleySupreme Court of the United States · 1872
3Cited by6 opinions
- Leavell v. BladesSupreme Court of Missouri · 1911
- Valle v. ZieglerSupreme Court of Missouri · 1884
- State Ex Rel. American Automobile Insurance v. GehnerSupreme Court of Missouri · 1928
- Bluefields Banana Co. v. Board of AssessorsSupreme Court of Louisiana · 1897
- State ex rel. Louisiana Imp. Co. v. Board of AssessorsSupreme Court of Louisiana · 1902
1 more not listed; retrieve them via the Exa API.