5^8: r; JPIIDBBAI. JttSppBTBE. �seized; on the tiWientjrninth; daj, pi Octf)l»er,;1813, the day on which the jtfdginent was emtered, or at aiiy tiine after, to sho* eau^e Ttht' ttfe debrt andcbst's shbuld not' be made of those laiids and tenenients, .^tey^art being warnpd as one of the tenants on the day of) the rendition of the judgment, ap- peared and rtiade the^ea tha,t'dh the day bh whieh the judg- ment w^s'entered.Waltpn •^as'dead', and that consequently the. judgmenti was 70id by rfiaaon of the want of jurisdiction in the court over the person of Walton for the purpose of rendering the judgtnent. It, -vvas'held tHat that plea was a good plea, because' it did not contradict the record, but only undertook to avoid the effeot of it by showing that the court had iio jurisdiction to l-endet the judgment. But it did not cohtradipt the fact of ilic rendition of the judgment, or any of the transactions of the eourtwfaichtook place on that day, and I see nothing in that which is not consistent with tho riile that is applied iii' the othor case. �There wiil, therefore, be a judgment jEor the plaintifif for the amount of the recognizance. ���McCuTClStEN p,. ElOB COTJNTT. �, V '; ■■ , {Circuit Covrt,D„'Mihne»ot<f,, ^— ^ 1881.): �t.'- TaXATIO*— pBRSd'Nii. PpOFERTr— CHAIfGB OF RESIDENCE. �i Ai statut* of the State of- Minnesota, in force- in- the year 1876, �,; imposed a.la?: wpoa /x'jalJ pep-so^al piORei;ty((tf per^oas residing" �-within the sfate, in reference <to the qiiantity of such' property held �Orb-wtied fysuch'residentson&efli-slday-oi lllay'df tha Hdd, �' i >iha«-tKe persdnal pia^^iH^'ot iJne'who had U^eii'a resident of the �State, but who was in itinere on the flrst day of May, 1876, for the �■ ^-i)urpQ^ ojt rasl^ijjg, the city of Ne-w York, the pjace pf his future resi- �/dence, was subject to taxation iinder the Minnesota statute. �2/ SAifE— iJoN-kEsfbEiWf. ' '■ '■■■>■"'■•■'■■.>■■■• ■ ' �■■ ' In' the year< IS 77 ■tiiie -statute' of 'iAe s-tate of ' MSiiiesota -was amended �i :;e^ £)sJt);i!jiposeartax ijpon;'^all Personal ptoperty employed in trade �j or buffl^ess'J -vvithiii ^1^, state., , j/^eJ;^, that pprappal property employed �wittin the State for the purpospaof private ^lanking, and for the loan- �'iittg ai yahieyorit^iiu'iir note aujd ni6ftgag'e,-iir'aa'enii)ioyed in bnsinesii' �ic' )withjn the meanibgiof the&tatikte,i!alt!liough eiiolfi buiiaess was in the; �^,, .j)rop^?3:Of.)DeingcIpBed,pp,.,,, ;,^,.,, . ,i,,^- ,,,, ;.,., . /, ��� �
