Baldwin v. Missouri

Credits involved were for cash deposited with several     Missouri banks, and there were coupon bonds issued by the      United States and numerous promissory notes, most of which      were executed by citizens of Missouri and secured by liens      upon lands located within that state. The state of Missouri     sought to tax this property lying physically within its      limits, but the decedent resided in Illinois, and the      transfer was taxed in that state.

Messrs. Harry Carstarphen, of Hannibal, Mo., and John F. Garner, of Quincy, Ill., for plaintiffs in error and appellants.

Messrs, Stratton Shartel and A. M. Meyer, both of Jefferson City, Mo., for State of Missouri. Missouri.

[Argument of Counsel from page 587 intentionally omitted]

Mr. Justice McREYNOLDS delivered the opinion of the Court.