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BUCK v. BEACH

No. 14.

206 U.S. 392 (1907)

27 S.Ct. 712

51 L.Ed. 1106

BUCK v. BEACH, TREASURER OF TIPPECANOE COUNTY, INDIANA.

Supreme Court of United States.

Decided May 27, 1907.

Attorney(s) appearing for the Case

Mr. W.H.H. Miller and Mr. Byron W. Langdon for plaintiff in error.

Mr. William R. Wood, with whom Mr. Cassius C. Hadley and Mr. J. Frank Hanly were on the brief, for defendant in error.

MR. JUSTICE PECKHAM, after making the foregoing statement, delivered the opinion of the court.

The only question involved here is in regard to the taxability of the Ohio notes in the State of Indiana.

The plaintiff in error asserts that the simple physical presence of the Ohio notes in Indiana payable to and not endorsed by the decedent, did not constitute taxable property...

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