Used chief-ly in the law of taxation, this term means such property as has no intrinsic and marketable value, but ls merely the representa-tive or evldence of value, such as certificates of stock, bonds, promissory notes, and franchises. See western Union Tel. Co. v. Nor-man (C. C.) 77 Fed. 26
The term "abandonment" refers to the voluntary relinquishment of all rights, title, or claim to property that…