Note 217 — Chapter XXIII · TAXATION AND PUBLIC FINANCE
Reading edition
In a general way the distinction between real and personal property is simple enough, but the exact line between the two is not as a practical matter so easy to draw. For example: Is grain growing in the field real or personal property? Which is it after it is cut by the reaper? To which class do the trees in the forest belong (a) before they are cut down, (b) after they have been felled? Would it be correct to say that cattle grazing in the field are converting real estate into personal property?