"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
■Miller, Cii. J.,
concurs in all conclusions except as to the liability of the rolling stock to taxation. His mind is brought to a concurrence upon the points of the argument by considerations stated in a separate opinion.