situs — Law Dictionary

Definitions from Case Law

From 288 U.S. 378 - Burnet v. Brooks · 1933Most cited · 187 citing opinions

[N]otes, bonds, and mortgages may acquire a situs at a place other than the domicile of the owner, and be there reached by the taxing authority.

Ballentine's Law Dictionary

James A. Ballentine · 1916

Location; place of jurisdiction over property. See 95 Ala. 144, 16 L. R. A. 729, 11 South. 393.

Black's Law Dictionary

Henry Campbell Black, M.A. · 1910

Lat Site; position; location; the place where a thing is, considered, for example, with reference to jurisdiction over it or the right or power to tax it See Boyd v. Selma, 96 Ala. 144, 11 South. 393, 16 L. R. A. 729; Bullock v. Guilford, 59 Vt. 516, 9 Atl. 360; Fenton v. Edwards, 126 Cal. 43, 58 Pan. 320, 46 L. R. A. 832, 77 Am. St Rep. 141

A Dictionary of Law

William C. Anderson · 1889

A thing placed, or lying; manner of lying, local position, place, site, situation. In situ. In place, in position. Personalty has its situs at the place of its owner's domicil. For purposes of taxation, a debt has its situs at the residence of the creditor. Realty has its Htus where it has been placed by nature. > Be Eosenfleld, 7 Am. Law Eeg. 621 (1868); 79 Me. 195. •J Wood V. Mitcham, 93 N. Y. 379 (1883). 2 See Gird v. State, 1 Greg. 311 (I860).. Lex rei sitae. The law of the state where realty is situated, where property lies.' Compare Lex, Loci. See Property.

Glossary of Technical Terms, Phrases, and Maxims of the Common Law

Frederic Jesup Stimson · 1881

/. Position, location, site; as for jurisdiction.