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" To call debts property of the debtors is simply to misuse terms. All the property there can be in the nature of things in debts of corporations, belongs to the creditors, to whom they are payable, and follows their domicile, wherever that may be. Their... "
The Central Law Journal - Página 111
1894
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Michigan Reports: Cases Decided in the Supreme Court of Michigan, Volume 55

Michigan. Supreme Court, Randolph Manning, George C. Gibbs, Thomas McIntyre Cooley, Elijah W. Meddaugh, William Jennison, Hovey K. Clarke, Hoyt Post, Henry Allen Chaney, William Dudley Fuller, John Adams Brooks, Marquis B. Eaton, Herschel Bouton Lazell, James M. Reasoner, Richard W. Cooper - 1886 - 730 páginas
...debts due to non-residents was absolutely denied, and denied on the express ground that debts could "have no locality separate from the parties to whom they are due." And the court, after laying down this as a principle, proceed to say : " This principle might be stated...
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Albany Law Journal, Volume 7

1873 - 532 páginas
...value in the hands of the creditors. With them they are property, and in their hands they may be taxed. To call debts property of the debtors is simply to...locality separate from the parties to whom they are due. This principle might be stated in many different ways, and supported by citations from numerous adjudications,...
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Cases Argued and Adjudged in the Supreme Court of the United States, Volume 15

United States. Supreme Court - 1873 - 740 páginas
...value in the hands of the creditors. With them they are property, and in their hands they may be taxed. To call debts property of the debtors is simply to...locality separate from the parties to whom they are due. This principle might be stated in many different ways, and supported by citations from numerous adjudications,...
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Report of the Commissioners Appointed to Inquire Into the ..., Volume 1

Massachusetts. Commission on Taxation, 1874-1875 - 1875 - 634 páginas
...m can be,iu the nature of things in debts of corporations, belongs to the creditors, to whom it is payable, and follows their domicile, wherever that...locality separate from the parties to whom they are due." And also, that " other personal property, con- n>. p. 324. sisting of deeds, mortgages, and debts generally,...
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Report of the Commissioners Appointed to Inquire Into the ..., Volume 1

Massachusetts. Commission on Taxation, 1874-1875 - 1875 - 584 páginas
...320. can be in the nature of things in debts of corporations, belongs to the creditors, to whom it is payable, and follows their domicile, wherever that...locality separate from the parties to whom they are due." And also, that " other personal property, con- it>-p- 324. sisting of deeds, mortgages, and debts generally,...
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The American Law Register, Volume 15

1876 - 816 páginas
...property, and in their hands they may be taxed. To call debts property of the debtors is a misuser of terms. All the property there can be in the nature...locality separate from the parties to whom they are due. This principle might be stated in many different ways, and supported by citations from numerous adjudications,...
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Some Account of the Work of Stephen J. Field: As a Legislator, State Judge ...

Chauncey F. Black, Samuel B. Smith - 1881 - 556 páginas
...call debts property of the debtors, is simply to misuse terms. All the property there can be in flie nature of things in debts of corporations, belongs...locality separate from the parties to whom they are due. This principle might be stated in many different ways, and supported by citations from numerous adjudications;...
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North Carolina Reports: Cases Argued and Determined in the ..., Volume 91

North Carolina. Supreme Court - 1884 - 738 páginas
...creditors to whom they are payable, and follows their domicil wherever that may be. Their debts eau have no locality separate from the parties to whom they are due. ********* The bonds issued by the railroad company in this case are undoubtedly property, but property in the hands...
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The Pacific Reporter, Volume 61

1900 - 1164 páginas
...the creditors to whom they are payable, and follows their domicile, wherever that may be. The debts have no locality separate from the parties to whom they are due." Judge Cooley, in his work on Taxation (2d Ed., p. 372), says: "The general rule that personalty is...
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Federal Decisions: Cases Argued and Determined in the Supreme ..., Volume 6

1885 - 890 páginas
...value in the hands of the creditors. With them they are property, and in their hands they may be taxed. To call debts property of the debtors is simply to...locality separate from the parties to whom they are due. This principle might be stated in many different ways, and supported by citations from numerous adjudications,...
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