43 Ind. App. 191 | Ind. Ct. App. | 1909
Lead Opinion
Appellee brought this suit in the court below to have declared invalid an assessment of taxes made by the auditor of Shelby county, Indiana, against him, a
Numerous errors are assigned, but the appellant relies only upon the third, fourth, fourteenth, fifteenth, sixteenth, seventeenth, eighteenth and nineteenth for reversal.
In Hotsenpiller v. State, supra, the time in which to file the bill of exceptions was not granted until four days after the motion for a new trial was overruled, while in the ease
The abstracts made of the real estate on which mortgages were given to secure said loans* made by the plaintiff were kept by said Chadwick until the loans were paid, and were then delivered to the borrower who paid for making them, and owned them. In the majority of instances the plaintiff gave said Chadwick authority to sign his name to the checks when the plaintiff agreed to make the loan. About twenty per cent of the loans were made by said Chadwick without first getting the plaintiff’s consent to make them, but in all such eases the facts concerning such loans were with the notes submitted to the plaintiff for his approval, and all such loans were made by said Chadwick subject to the approval of the plaintiff, and on t]¿e express understanding that, if the loan was not approved by the plaintiff, the money represented by it should be refunded to the plaintiff. Such loans were not made unless there seemed to be some urgency on the part of the borrowers for them, and there was not time to communicate with the plaintiff before they were made. None of such loans was rejected by the plaintiff. Said Chadwick never kept any record of the loans so made by the plaintiff, and had nothing to do with the loan after
It was also found that before the commencement of this suit there was paid to the treasurer of Shelby county all taxes on the property assessed to the plaintiff as omitted property, except on the notes in question. There is a finding that there was a law in force in Vermont during all of said time by which choses in action were made taxable. This was irrelevant. The question here is not whether the taxes were payable or paid in Vermont, but whether the notes were taxable in this State.
Considering, for the purpose of this appeal, that the questions discussed by appellant are properly presented, we are of the opinion that the judgment must be affirmed upon the merits. The following citations are pertinent. Powell v. City of Madison (1863), 21 Ind. 335; Herron v. Keeran (1877), 59 Ind. 472, 26 Am. St. 87; Foresman v. Byrns (1879), 68 Ind. 247; Standard Oil Co. v. Combs (1884), 96 Ind. 179, 19 Am. Rep. 156; Senour v. Ruth (1895), 140 Ind. 318; Buck v. Miller (1897), 147 Ind. 586, 37 L. R. A. 384, 62 Am. St. 436; Hathaway v. Edwards (1908), 42 Ind. App. 22.
The facts in the case last cited are essentially different from those here involved, but the same questions are considered.
Judgment affirmed.
Concurrence Opinion
Concurring Opinion.
I concur in the decision on the merits of the ease. Under the authorities, I do not think the property was taxable in this State. The record exhibits the facts. If it did not, we could know nothing of them.