Ailman v. Griswold

Supreme Court of Rhode Island

Ailman v. Griswold

12 R.I. 339, 1879 R.I. LEXIS 35

DecidedJune 9, 1879

StatusPublished

This text of 12 R.I. 339 (Ailman v. Griswold) is published on Counsel Stack Legal Research, covering Supreme Court of Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ailman v. Griswold, 12 R.I. 339, 1879 R.I. LEXIS 35 (R.I. 1879).

Pincite

Opinion

Newport,

Pee Curiam.

We think the words, “ the larger portion of the twelve months,” in Gen. Stat. of R. I. cap. 39, § 9, mean more than half of them in duration of time. The section therefore does not determine the place of taxation for personal property tax-payers who have not had any actual place of abode in any town in tbe State for longer than six out of the twelve months next previous to the first day of April preceding the- assessment. Such tax-payers are taxable in the several towns in which they are inhabitants when the taxes in such towns are assessed. Gen. Stat. R. I. cap. 40, § 4. It follows that the defendant was not taxable for personal property in the city of Newport, in August, 1874; for he was then an inhabitant of the town of Portsmouth, and he had not had an actual place of abode in the city of Newport for more than six of the twelve months next preceding the first day of April, 1874.

Judgment for the defendant for his costs.

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Newport,

Pee Curiam.

We think the words, “ the larger portion of the twelve months,” in Gen. Stat. of R. I. cap. 39, § 9, mean more than half of them in duration of time. The section therefore does not determine the place of taxation for personal property tax-payers who have not had any actual place of abode in any town in tbe State for longer than six out of the twelve months next previous to the first day of April preceding the- assessment. Such tax-payers are taxable in the several towns in which they are inhabitants when the taxes in such towns are assessed. Gen. Stat. R. I. cap. 40, § 4. It follows that the defendant was not taxable for personal property in the city of Newport, in August, 1874; for he was then an inhabitant of the town of Portsmouth, and he had not had an actual place of abode in the city of Newport for more than six of the twelve months next preceding the first day of April, 1874.

Judgment for the defendant for his costs.

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Bluebook (online)

12 R.I. 339, 1879 R.I. LEXIS 35, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ailman-v-griswold-ri-1879.