23 Me. 264 | Me. | 1843
The opinion of the Court was drawn up by
In a legal sense and to accomplish certain purposes, personal property is considered as having no locality. It follows the person of the owner; and is governed and subjected to burdens by the law, which governs him. Real estate is controlled and subjected to burdens by the lex rei sitae. These rules having become parts of the jus gentium, no legislators can be supposed to intend to violate them. For it cannot be supposed, that they would knowingly violate rules founded in justice and approved by the general practice of
The act of 1842, c. 55, § 2, by virtue of which the tax in this case was assessed, provided for the assessment of shares in any incorporated company, possessing taxable property, according to the just value thereof. The shares named in the agreed statement will be embraced in this provision, and be liable to taxation, unless they were exempted by another clause, which excepts machinery in cotton and woollen manu-factories. And it is contended, that such proportions of the value of the shares, as were derived from such machinery, were exempted. The language of the act, although general, is necessarily limited in its operation to the jurisdiction of the State. It could not and was not intended to act upon machinery not employed within it. It is not within its sphere of duty to attempt by its legislation to encourage the manufactures of another State. And such cannot be considered the
Plaintiff nonsuit.