Legal Opinion

Hasely v. Ensley

Indiana Court of Appeals

Decided November 26, 1907No. 6,556PublishedCited by 10 opinions

Prom Probate Court of Marion County (15,257) ; Merle N. A. Walker, Judge. Petition by Oliver. P. Ensley, as county treasurer of Marion county, against Charles R. Hasely, as executor and special administrator of the estate of Benjamin Rowley, deceased. From a judgment for petitioner, defendant appeals.

1Opinion of the CourtRabb, J.

Appellant’s testator, an inhabitant of Indiana, was the owner of certain shares of the capital stock of the Youngstown Rolling-Mill Company, a foreign corporation, all of whose property was assessed for taxation to the corporation in the state where the company was organized and carried on its business, and the sole question presented by the record in this case is whether the shares of stock so owned by appellant’s testator are subject to taxation in this State. The solution of this question depends upon the proper construction to be given to the statute, in force at the time the taxes are…

2Cases cited1 opinion

  1. Wasson v. First National BankIndiana Supreme Court · 1886

3Cited by10 opinions

  1. In Re Phillips' EstateWashington Supreme Court · 1938
  2. Helena Light & Ry. Co. v. Northern Pacific Ry. Co.Montana Supreme Court · 1920
  3. McCarthy v. Board of Fire CommissionersCalifornia Court of Appeal · 1918
  4. Chism v. StateIndiana Supreme Court · 1932
  5. Dailey v. PughIndiana Court of Appeals · 1921

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