¶1 The first section of Ch. 87 of the Revised Statutes provides, that all personal property belonging to the inhabitants of the Stat§ shall be liable to taxation, unless otherwise provided. T-he 10th section of- Ch. 88 of the Revised Statutes affords the test by which it shall be decided, in what town of the State an inhabitant of the State shall be -assessed for his personal property. It has no application to the case of the defendant, who had ceased to be an Inhabitant of this State, and had become a citizen of the State of New York, before this tax was assessed. Not being an inhabitant of the State at the time.this tax was assessed, he was not liable to be taxed for personal estate, in general, in any town. According to the agreement, judgment must be .entered for the defendant, without costs.
8 R.I. 15
Barber v. Potter
Decided February 6, 1864
Supreme Court of Rhode Island · decided 1864-02-06
This was an amicable action on tbe casé, brought by the collector of taxes in South Kingstown, against the defendant, to submit to the Court the question, whether the latter was liable to be taxed in South Kingstown for personal property, in the year 1861.
Cited by 1 later decisions — most recently October 1885
1 state decisions
Good law ✅— No negative treatment on recordhow we know
Decided 1864-02-06
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