Baldwin v. Missouri
Credits involved were for cash deposited with several Missouri banks, and there were coupon bonds issued by the United States and numerous promissory notes, most of which were executed by citizens of Missouri and secured by liens upon lands located within that state. The state of Missouri sought to tax this property lying physically within its limits, but the decedent resided in Illinois, and the transfer was taxed in that state.
Messrs. Harry Carstarphen, of Hannibal, Mo., and John F. Garner, of Quincy, Ill., for plaintiffs in error and appellants.
Messrs, Stratton Shartel and A. M. Meyer, both of Jefferson City, Mo., for State of Missouri. Missouri.
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Mr. Justice McREYNOLDS delivered the opinion of the Court.