W. W. Kimball Co. v. Board of County Commissioners

Citations

• 99 Kan. 302

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>Taxation — Sale Notes Sent into Kansas for Payment and Remittance— Situs for Taxation. A piano company incorporated under the laws of Illinois, with its home office at Chicago, maintained a branch office at Topeka, where pianos were sold and sale notes taken therefor retaining title in the company until paid. These notes were transmitted'to the home office, copies being returned to the register of deeds for filing, and the originals were retained at Chicago, only being sent here for payment and remittance, practically all the payments being made here and credited and remitted to the home office, no part thereof being retained for the use of the local office. Returns for assessment were made on the local bank account and average stock on hand. Held, that such notes were not taxable here to the company, the situs for taxation being the domicile of the owner.</p>