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New Orleans Vs. Stempel

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  • US Supreme Court
  • Dec 04, 1899

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  1. Murray Vs. Charleston US Supreme Court · Jan 01, 1887
    Relied / Followed
  2. U.S. 309 (1899) U.S. Supreme Court New Orleans v. Stempel
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  3. U.S. 309 (1899) New Orleans v. Stempel
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  4. Insurance Co. v. Board
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  5. We are dealing exclusively with the question of credits as assessed, and we hold, as decided in Meyer v. Pleasant
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  6. La.Ann. 645, Barber Asphalt Paving Co. v. New
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  7. The same proposition was affirmed in the succeeding case, Railey v. Board
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  8. In Clason v. New
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  9. This decision was, however, qualified in Bluefield Banana Co. v. Board
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  10. This was reaffirmed in Parker v. Strauss
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  11. Insurance Company v. Board
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  12. the purposes of collection and deposit or reinvestment within the state, its taxable situs is in the state. See Catlin v. Hull
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  13. In Goldgart v. People
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  14. In Wilcox v. Ellis
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  15. The same doctrine was affirmed in Fisher v. Commissioners
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  16. Kan. 414, and again in Blain v. Irby
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  17. decisions of the highest courts of New York, in which state these plaintiffs reside, are to the same effect. In People v. Trustees
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  18. belonging to a nonresident creditor may be taxed in the place where the obligations are held by his agent. Hoyt v. Commissioners
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  19. People v. Gardner
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  20. Catlin v. Hull
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  21. This proposition was reaffirmed in People ex Rel. v. Smith
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  22. People v. Home
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  23. Billinghurst v. Spink
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  24. Poppleton v. Yamhill
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  25. Redmond v. Commissioners
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  26. Finch v. York
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  27. bond, was as to nonresidents a law impairing the obligation of contracts. The same proposition was affirmed in Murray v. Charleston
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  28. where the City of Charleston attempted to tax its obligations held by nonresidents of the state. In Tappan v. Merchants'
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  29. persons of their owners for purposes of taxation, and give them a situs of their own. See also Pullman's Car Company v. Pennsylvania
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  30. from the person of the owner for purposes of taxation was discussed at length. As also the case of Savings Society v. Multnomah
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  31. was adjudged valid although the owner of the mortgage was a nonresident. Nor is there anything in the case of Kirtland v. Hotchkiss
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  32. U. S. 322 such levy and sale are California, Indiana, Kentucky, New York, Tennessee, Iowa, and Louisiana. Brown v. Anderson
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  33. affirmed the rightfulness of such a levy and sale. In Fluker v. Bullard
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  34. In the case of Simpson v. Allain
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  35. that the sheriff should take the property levied upon into actual possession. 7 Rob. 504. In the case of Goubeau v. New
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  36. The same doctrine was reaffirmed in Stockton v. Stanbrough
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  37. It has also been held that a note may be made the subject of seizure and delivery in a replevin suit. Graff v. Shannon
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  38. Smith v. Eals
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  39. Pritchard v. Norwood
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  40. U.S. Supreme Court New Orleans v. Stempel
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  41. Meyer v. Pleasant
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  42. Barber Asphalt Paving Co. v. New
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  43. Railey v. Board
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  44. Bluefield Banana Co. v. Board
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  45. Parker v. Strauss
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  46. See Catlin v. Hull
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  47. Fisher v. Commissioners
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  48. Blain v. Irby
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  49. In People v. Trustees
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  50. Hoyt v. Commissioners
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