seized: on the day on whiah>:the· ju'dgment"was e1'l'tered,joratany time' after, to show dEibt should ubt'be made of' Jands peing as one of the,tenants on the,day af,o.the·rendition of the judgment, appeared and·ma.de thetneathtl.t'dnthe day on which the judgand,t4at consequently mellt . the,judgmenti wasV:Qid by of the, want of jurisdiction in ,the cOl1rtovet'thifl person 'of Walton for the purpose of rendering the, Judg¢ent. It! "\Vas' held that plea was a becau'se','itdidnQtcontradict t4e record, but only, undertook to ,avoid theeffetlt of it by showing that the court h'adho ,to, render the judgment. But it did not 'fact of the j)ld'gmept,: 9r any of the, transactions, ofthe,court·,wbich: took place on that day, and I see nothing in that which is not consistent with rule There will, be a- judgment for the plaintiff for the amount of the recognizance. (':' · , :" , J· ·,
of
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188.1;):
1> TAXATkdN:"PERS01qAi.' Pl'OMmTV-CnANGll:OF 'RltllIDENCE, ;"At statute of. t!lestate of'MinnesotA, 'infor<le-in' the year 1876. Nj3n (\>f residing." within the 8tate,10 referenGe: tothe quantity of such' property held i " ofbwnedby :thetltst day "i>:dth that year, Held, :who:had Wed: a resident of the state, but who was in. itinere on the first day of May, 1876, for the ." city oj Y plac;:,e pi his fut}lfe resi,de)1ce, was subject to taxation !lnder the Minnesota statute.
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, ;In) theyeiir< ;Jtatute' of it-jul' Mlihi\.e915til WQB amended ": !jstl,J;·ilfp.pose a ftall; 4poJi :'" il.ll PllfBQllal piQperty,emp)oyed in trade f;
wlthm the state for the p,urposesof prlvate 1;lankmg, and for the loan'hig of ixiOitey nbteaMlmottgag'e,!wd1l1mi.pI6yed hi ;,." )withtn tbemeanfugjof tJie8tatuteJ !Sltiliough sucIa.bmiiess was in the: i:' .· :, "'I ; ,;':' .. Tif" !
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.-, In the year 1878 thle ." i'8oMtoimposeatax uPon state. <I ,: BelA, that the statute sUbjected'Ml pllrilOnaf ptotf6l1ywitlilli,Jhe state " to taxation, irrespective ! , ': ,I", L .,J
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L.
, q. E.
Oole;.for b. F. Perkins and a.uN. :pf
" ,,' . for defendant.
; NELSON, D.,J:.,' This the county of Rice, in t:he
twm p,ersonal.:
,tax of P,l,aint,iff, the y.,e,ar,s 1877, 1&78. It .cou,rt by the plaintiff, upon the ground thatb.&'wais:aoitizenof'ihe state of New. jury l is ,waived py Wl1 qH " i ' ", :' , " " The following seotions of the statute' were in the taxes were levied in 1876: "Section 1. All real all personal property of persons residing herein, the property of corporations now existing or propeft.r, ,11;11, hereafter noW existing orJherea'fti!r all 'eltcePt such' 'a's is l(ereiIiafter ekpressly'.exempted,ls iifi'bjJet to t.akatioD., 0,11 the yalue therepf,'lll,la]lbe ,in ,tM;lYi1irof that pU,rpose, iIJ. tb;eIJlanner ,prescribe4,by tp-is .:,PJ'(I,tiiMl' (nsurari6e, and ph companIeli Shall be,taxed'in 'guch Dlafrn'er now fsormaybehereafter''fixedby!lll.w/il'' : ." ',J,! .
as
1f6ridayin 6n ,-. 1
, ,! Sechsm (; t i '1i,ll f6t, tax,ation between" the tits't 'Uoni1ay' hi' May', and 'the ,fourth,
the
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of May: ' ;."1' j,N
tcl tlie'quantity'liMd
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: .. Sec. 7. Person,l prOp'erty shal1 b,Ellistec\ II} "tflll,IJlanne.r fqUq:w'i,»g; Firsi,:every pers,on of fup' age and' soup.d Qfesd1ht ,oftliis' state, shall list all his moneys, 'credits,'bonds; or'gtti'Clt,share8'-of stoCk 'b'f' or other ,CO,DlP;utieE!f tl?-&proPCfty: of, coniPatW'.is in tfulledby him as, tll.l3 iaghl.c oti!' iacicQunY. JQf[al1y (othetfper! iWn or, ?ygrr, owmg by any person or persons, 1:iody corporate or politIC.
56.0 .. Sec. 8. Personal property, except such as is required in this. act .to oeo aIld,assessell· otherwise, shall and assessedin tije county. thE!, The capital stock,3ndfrantown, Or of cprppratiol),S !W-d :lllfcept ,as maybe pro'!'ided. shall be listed and in the pOlllftr,,;town, or distri<::tw4ere lh.e Pl'incipal office or place of business of such corporation or person is located in this state. If there be no principal office or place of bU[iiness ,in this state then at the place thi,s where any s\ich cor.poration 'or prrson acts business.'!'1 " .. ' , \ ' /',' , . " '
section't' waS ee AI1 I " ,
,the! b1X of itatd read: ' , ' i , ,'''' .'. { ,', " ':" " . ; , '.' ,' ": " , ,,', "
I' ,:
real property and all personal property emp'loyed in ness' 'in this'sM-Ei, an'd' all personal prOperty of resitllnJ '' '' ,.. issubject<w,ta.x.,!'etc.' j ( · . i: '1
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In 187S;sJetion'1'bf'the!stiithte';lnfdrcle read:' taKat'ion'/'
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"All real and personal f
:r'
this state 'f ::: ....
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FINDING'OF
FACTS.
,plaintiff" ,an a native resided previous to the ,27tllof ,April, 1876, and for many years', in the'cityof FaHbanlt, in: the state ofMinnesota, He was engig13d itl ptivate oankihg,and loaning DJoney ouboud or note andmortgage. Being 'in infirm health, he determined to clolle ,up his businesf?, aba:r;ldon Faribault, and make the city of New York his residence. , In Aprilhe )eft Faribault and was in itiner.e Phlla.delphia, ,,:,bere he was onM!l.ylst, the day fix.ed by statute for listing propert,r for ;the purpo!le of The personal property not being 'listed by theplaip.ti,ty 9r', his agent in charge of his business, which was' in process of being closed,t was ret l1!ned by ,the assessor and the tax collected by the agent in.voluntarily. , In 1877. and also in 1878ihepersonal property remained in the state of MinneBota,and was undet'the .law,$'existing ,those lyear,$r , reached the, YQJlko;bont!May8,1876, stopping at s' ,hotel for"two,weeks, when: he gsrfe'l1p hisroolil, leaving' his h'eavy baggttgeat the house,; Novemberlst,., when he visited
or
up,
a.
RICE COUNTY.
561
nephew in Brooklyn, remaining there nntilJanuary 7,1877, when he went south, to New Y:6rk the last,of April, and then visited; Faribault, where he stayed,during the months of Augnst, and': part'of September,to. lOOK' after and settle;ttp hie:business matters,s.\;! ,he testifies.'" He returned to New ,yark in September,; and 11ine, days''after sailEjd for Europe, remaining abroad:'ovei'two years a.nd until:@ctQbel-, 1879, when he came back direct to Faribault and there remained until February, 1880, when this suit was commenced, and then returned to New York. tl¥tt. his residence in The plaintiff Faribault in April, 1876, and intended to make thereafter his permanenifiresidenae in 'New York. ,,'.;'.1'1, l';
CONCLUSIONS. '/l
;:oJ,:
For the purposes of taxation the plaintiff cannot'bll'without a and, in my op\n\on, to a for that purpose'in April"1876; with, the ,intention of making the aity of New York his fut'tire residence,yet not having in fact l'eached that. city ,May i, 1876, he had not acquired a so ai to escape taxation in the state of Minnesota. I therefore determine: 1. That the facts do not show a change of, residence to defeat the tax levied upon plaintiff's property for the' year 1876. Theplaintiff'srellidence for the purpose of taxation was in Minnesota; May 1, 1876; and the' personal property taxed:was Qwuedbyhimas a resident of the :state of Minnesota at that date. . J2.That the law of ,Minnesota existing in 1877 taxed perBotUi.l, pl"Opeity' employed: -in· trade 'or' J>usiness' i:il the state, whethedhe'own.er was: a'resident or non.reaident. Ithink the' personal pl'operty taxed '\fas:employ6dinbusmesswithin the tp.eal1ing'of tb;e taKlawof 1817." , 3;. The la,wiof 1878 taxed'personaFpropeJ.'tyin ,the tax for· this 'year-waiS legally imposed: " v.7,no.5-36 I
,I
562
..::1 ha ve not wnttren 'anela'bo:t;ate:opinioJil; in thiscase for the reason that ' it :wasjmtimated' b:wcounsel at the hearing that a>writof error taken.to -supreme ·court, in 'any event; and Iconoont!1Uyself with ana.nnounce·ment of my· conclusiolilupon ,·the, facts ,and law aao! undel"stand them. 'Judgment will betlntered in favor of the a writ of erroris allowed·..
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(UWcuit C'our.e,D/ 1. POWER OF ATTORNEy-REVOCATION.
1,.1881.)
A power of attorney, giv.eo1t{) seCllre.. the performance of an agreement, cannot be revoked by the donor without a satisfaction of the .1+/.c,oJ;ltrach·, , l ,I -,', '., ". '. ..' . ",I l "
,2.
III t,he' prosecution of a suit ihe,pla:i4tiff's'attorl,leys acquired a Him
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, 'the claim; under agtiieiliEint with fheir client;· and cause'd " him to secure thesalllEllby th>e !3tecu1tiQri of ia power of attorney, delthe con,roLQf tJ,le to Hela, thl!-t. sua., , power could not be revoked, and ne.'Y' employed, by the . donor, u!1til he hadsatisiled his part df theagreement.--'-[ED. . . · ':; ji'j,j:,",
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James Barrett, for discoJltinuance. ' EdwaraJ.'Phelps, lor , LuciUsE'. Ohittenden,for' " , ,WIJEELEJR, DO' J. suit is f()unded. and was· brought (l()urt.. : It was'remo:ved .tothis court before the lalJt term,·the, pJl}intifLbeing'8. citizen of Vermont and· the defendant of New York. . Aocording·to:the .record certified froIll of: the: state,co.nrt, .wbowere a.lsoattorneysroUhie cotlriJ,appeared plaiJa. :tiff:there,.l8lndi,have eontiuuedtheir' llppearanoe:here. 'The practice ci411iJh.e iatate:. this court, is for any attorney; 01'" fpr<any:par.ty to .:any, s,uu or:prqceeding ,th6¥ein, without baingrequire.d:. to 'l}1skot cbtaiu ,a,ny lea¥e of JtMJcburt,f,or,llha.bl,pul1pori;,.,f)ince the last term another attorney of the state courts audof this I, , ( '1,