People v. Niles

Citations

• 35 Cal. 282

Syllabus

<p>Where Personal Property must be Taxed.—Personal property is to be assessed and taxed in the county in which it is situated, except money and gold dust, which may, at the option of the owner, be' taxed in the county in which he resides.</p> <p>Situs op Personal Property por Taxation.—To authorize the taxing of personal property in any other county than that in which the owner resides, it must appear that such property is kept or maintained in such county, and is not there casually, or in transitu, or temporarily, in the ordinary course of business or commerce.</p> <p>Idem.—A vessel sailing from the port in which the owner resides is not liable to taxation in another county because it is temporarily in such other county for the purpose of being freighted.</p>