Page:Federal Reporter, 1st Series, Volume 7.djvu/572

 660 FBDBB4J4 BBPOaTEB. �" Sec. 8. Personal property, except such as is required in thia act ,to be listed and.assessefi otherwise, shaJl ba liated and assessed in tlje county, towa, ordistriclwaere the.owney,rps}(les. The capital stock ;and fran- chises of cprppratiouis a^d perions, c^oept.as may be othjcrwAse> proyided, shall be listed and tax^ in the copnty, town, or district wlfere the princi- pal office or place of business of such corporation or person is located in this State. If there be no principal office oy place pf business in this state, then at the place in this state where any such corpdratiori or j^ersun trans- acts business.'?'*" ■■ i •' '  ' ' ■ ■" < ' r ' ' '. . . ' �Tn theyeair iSiY/ana befo'rfe the'taxof that'^'eai- waslevied, section 1 ' waS aiiieiiiiedeo iaBtoread: ' • '• ■', '^ ' " �"Ail real pro'pei-ty and all persbnal property employed in tja.dV,or bjisi- neas' in this'seW-e, kitd all peisonal property of ^jersoiia reaidiifg' hfeitiri, �In 1878 'si^trtion'i'bf the 'statut© in force reai^ "Ail real and personal properiy lu tiiia atate * * • ' is subjeci fo ���' ■' ■ FINDIKG OP FACTS. �ilie plaintiff, an xinmarxlefi jtikp, a native of trelftnd,,,lia|d resided previoas to the >2itln of >April, 1876, and for many years, in the' city of FaHbaulli, ia the state of Minnesota: He vfaa engaged in private bankihg, and loaning radtiey on boiid or note and mortgage. Being in infirm health, he determined to clo§e ,up his business, abandon Faribault, and make the city of New "iork his penuanent residence. In April he left Faribault and was in itinere to New, York, stopping at Phila- delphia, where he was on May Ist, the day fixed by statut© for listing personal property for ,the purpose of taxation. The personal property not being listed by the plaintiff or his agent in charge of his business, which was in prooess of being closed'upi was rettlrned by the assessor and the tax collected or paid by the agent involuntarily. In 1877 and also in 1878 •the personal property remained in the state of Minne- flota, and was successivelp^' taxed under the laws existing during those ,year.s. The, plainitiff reachea tiie city of New Yoik abouti May 3, 1876, stopping at a hotel for two weeks, Whenhe gate- tip his room, leaving hiS hoavy baggage at the house,' and traveled uhtil November Ist,. when he visited a ��� �
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