Pierce Butler, Moore v. Mitchell — Opinion of the Court
“ He is the mere arm of the state for the collection of taxes for some of its subdivisions, and has no better standing to bring suits in courts outside Indiana than have executors, administrators, or chancery receivers without title, appointed under the laws and by the courts of that state. It is well understood that they are without authority, in their official capacity, to sue as of right in the federal courts in other states. ”
Pierce Butler, Moore v. Mitchell — Opinion of the Court
“ Indiana is powerless to give any force or effect beyond her own limits to the act of 1927 purporting to authorize this suit or to the other statutes empowering and prescribing the duties of its officers in respect of the levy and collection of taxes. ”
Pierce Butler, Moore v. Mitchell — Opinion of the Court
“ From 1884 until his death on October 14, 1926, the testator was a resident and citizen of Grant county, Ind. During the last 24 years of that period he owned stock of corporations and other intangible property in respect of which there had been no return, assessment, or payment of taxes. ”
