Doctrine of mobilia sequuntur personam

It taxation, the doctrine of mobilia sequuntur personam proves material in case of situs of taxation on personal property. It literally means "movables follow the person" or "movables follow the owners." So, the domicile of the owner is deemed the situs of personal property. It must be remembered, however, that tangible property may acquire situs elsewhere provided it has a definite location there with some degree of permanency.

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