Indiana Supreme Court February 21, 1895, No. 17,166 (Senour v. Ruth)

Hackney, J.

— The record in this case presents the question of the liability of the appellee, a resident and citizen of the State of Illinois, for taxes for State and county purposes, upon credits in his favor and against citizens of Marshall county, State of Indiana, such credits resulting from loans evidenced by promissory notes held *319by him in the State of Illinois and secured by mortgages