Page:Federal Reporter, 1st Series, Volume 7.djvu/573

 M'cUTCHENi », BIOE OO0NTT. 561 �nephew ia Brooklyn', remaining there nntil January 7, 187Y, whea he went south, retumiogtb New York the laat oi April, and then visited'JParibault, where he stayeaduring the months of July^Augost, and: part of September, ta looTi after and set- tle-tip hie business matters, ab he testifiea.' He returned to New York in Septeniber;; and ninedays aiter sailea for Europe, remaining abroad ovei 'two yeara amd until Ctetober, 1879, when he came back direct to Faribault and there remained until February, 1880, when this suit was com- menced, and then returned to New York. �The plaintif testi^cg ti^j^t he, ah^ndoned his residence in Faribault in April, 1876, and intended to make thereafter his permanent iesidenoe in New York. ' ./.'i) �"■:■' r. il ':.;' . ■ . iV '. '■'!'• ':..' ■ "i, i �■■■;;. I , '■ ^CONOLUSIONB;; .. ■■ ■ ' ■■.-■-■• �For the purposes of taxation the plaintiff cannOt bo'Vith- out a residence, and, in my opinion, althoiigh he' ihtenjied to a^ndon a residence in Faribault, Hinnesota, a,n4j left there for that purposein April, 1876^ with the intention of making the city of New York bia fiitllre residence, yet not having in fact reaohe4 that city before May 1, 1876, he had not acquired a new residence so as to escape taxation in the state of Minnesota. I therefore determine : �1. That the faets do not show a change oflreisidence to defeat the tax levied upoa plajntiff's propefty for the year 1876. The plaintiff's residence for the purpose of taxation was in Minnesota; May 1, 1876, and the Personal property taxed waB owned by hini as a resident at the state of Minne- sota at that date. : . �. 2. That the law of Minnesota existing in 1877 taxed Per- sonal: property employed" in trade or business in the state, whether the owner wa» a resident or ' non-resiflent. I think the* peisonal pfoperty taxed was employed in business within the qieaniagof the tas law of 1877. . �a. The law^of 1878 taxed Personal property in theiatate irresi)ecfcive'of 1 ownership, and the tax for this year was legally imposed; �v.7,no.5— 36 ��� �