"As a rule of law, the situs of [railroad rolling stock] is determined by the domicile of the owner. This is true as to questions affecting the sale, distribution, and right of possession thereof."
How later courts described this case
- "As a rule of law, the situs of [railroad rolling stock] is determined by the domicile of the owner. This is true as to questions affecting the sale, distribution, and right of possession thereof."
Written by the judges who cited it.
The opinion
Day, J.,
concurs in the conclusions reached in the foregoing opinion. Upon the proposition, however, that the city has a *88 vested right in the taxes, he expresses no opinion, reaching the same conclusion upon the other line of argument expressed in the opinion. lie holds the section of the statute in question to be unconstitutional and void.