SITUS. Lat. Situation; location. Smith v. Bank, 5 Pet. 524, 8 L.Ed. 212; Heston v. Finley, 118 Kan. 717, 236 P. 841, 843; Avery v. Interstate Grocery Co., 118 Okl. 268, 248 P. 340, 341, 52 A.L.R. 528. Site; position; the place where a thing is considered, for example, with reference to jurisdiction over it, or the right or power to tax it. Boyd v. Selma, 96 Ala. 144, 11 So. 393, 16 L.R.A. 729; Bullock v. Guilford, 59 Vt. 516, 9 A. 360; Fenton v. Edwards, 126 Cal. 43, 58 P. 320, 46 L.R.A. 832, 77 Am.St.Rep. 141. It imports fixedness of location. In its natural signification the term is applicable only to landed estates which are really fixed and immovable. Conventionally, it is applied to personal property as annexing it to the individual to whom it belongs; its situs being primarily in legal contemplation where the owner happens to be at any time. It is the exception that personal property has any other situs than that of the person of its owner. Zanes v. Mercantile Bank & Trust Co. of Texas, Tex.Civ.App., 49 S.W.2d 922, 926. Generally, personal property has its taxable "situs" in that state where owner of it is domiciled. Smith v. Lummus, 149 Fla. 660, 6 So.2d 625, 627, 628. "Situs" of a trust means place of performance of active duties of trustee... Campbell v. Albers, 313 Ill.App. 152, 39 N.E.2d 672, 676. _______________________________________ COURT. A space which is uncovered, but which may be partly or wholly inclosed by buildings or walls. Smith v. Martin, 95 Okl. 271, 219 P. 312, 313. When used in connection with a street, indicates a short street, blind alley, or open space like a short street inclosed by dwellings or other buildings facing thereon. City of Miami v. Saunders, 151 Fla. 699, 10 So.2d 326, 329. [Source: Black's Law 4th] My situs, inclosed with His dress, moves freely going out and coming in with Him...

Posted by El Hotepsekhemwy Pero at 2020-12-11 03:35:09 UTC