Page:Federal Reporter, 1st Series, Volume 7.djvu/760

 748 FEDEBAIi BEFOBTSB. �the reason of that case supports our judgment in the present case. �In Carrier v. Gordon, the property purchased bad noe been moved at all by the purchaser. It remained at the place of purchase, and could not, without the utmost violence to lan- guage, be said to have been in the course of transportation. Indeed, the averment was not that the property was in transit, but that the plaintiff intended to remove it from the state upon the opening of navigation, etc. In delivering the opin- ion the court say : �" It is true that in order to conatitute it property in the state, within the meaning of the law, it must have a situs in the state. If it is, at the time the tax attaches, in transitu, either through the state or from a point in the state to a point outside the state, it is not to be regarded as prop- erty in the state, within the meaniag of the statute, but as property belong- ing to the place of its destination. But such was not the situation of this property at the time it was returned for taxation. There is nothing in the plaintifiE's petition tosbow that the plaintift's timber had in any sense started on its journey, or had been removed from the place or places where it had been purchased., , �' " To say that the simple purcliase of the property with an intention to remove it *6uld relieve it from liability to taxation, would be to make'its l^ability, depend uppn the mere intention of the owner,' ^ etc. �We see nothing to object to in the doctrine of the Ohio court in this ease. It seems to us to be entirely in harmony with our judgment in the present case. �Demurrer overruled. ���Des Moines & Minneapolis E. Co. v. Chicago & Nobth- �WESTEBN E. Co. �(Circuit Court, D. lowa, O. D Jannary 21, 1881.) �X, Gbnebai. Solicitoks— Institution of Suit — Authobity. �The general soliciter of the plaintiff corporation, being an ofBcer unknown to the articles of incorporation and the by-laws, has no authority to institute and prosecute auits without the sanction of the board of directors, and such sanction not appearing in this case, the suit was dismissed on motion. �Motion to Dismiss. ��� �