In a neat cartouch in the North Pacific is the title legend reading, "Globus terrestris in quo locorum insigniorum situs terraeque facies secundum praecipuas celeberrimorum nostri aevi Astronomorum et Geographorum observationes opera Joh.
And what other position is shown of the situs of a movie photographer?
Cognizance was taken of the fact that the State in which these intangibles had their situs had also taxed the trust.
Until 1930, transfer taxes upon intangibles levied by both the domiciliary as well as nondomiciliary, orsitus State, were with rare exceptions approved.
By the same token, if tangible personal property makes only occasional incursions into other States, its permanent situs remains in the State of origin, and is taxable only by the latter.
