For cases in Dec.Dig. & Am.Dig. Key-No.Series & Indexes see same topic and KEY-NUMBER

1913, ch. 330, §§ 2, 3..... 859 | Ch. 62, §§ 5, 9..

77

LAWS.

3 (Mass.) Stipulation of counsel as to offer
of evidence not considered on appeal.-Wein-
stein v. Miller, 144 N. E. 387.

14(11) (Mass.) Agreement of counsel that
verdict should be certain amount rendered it
unnecessary to determine amount of leakage
on defendant carrier's line.-Northern Indus-
trial Chemical Co. v. Davis, 144 N. E. 64.

725 1902, p. 533..
1908, pp. 232, 233, §§ 1, 5. 433
125
128, 138 1921, p. 9.

Haute, Indianapolis & Eastern Traction Co. v.
McDermott, 144 N. E. 620.

95(3) (Ind.App.) Care required as to
child crossing street. Terre Haute Indiana-
polis & Eastern Traction Co. v. McDermott,

144 N. E. 620.

98 (8) (Mass.) Pedestrian crossing street
without looking, guilty of contributory negli
gence.-O'Callaghan v. Boston Elevated Ry.
Co., 144 N. E. 74.

18(5) (Mass.) Findings not material to de-
cision of case of no final force and effect in10(1) (Ind.App.) Complaint for negli-
another case.-Dittemore v. Dickey, 144 N. E. gence as to child held sufficient.-Terre Haute,
Indianapolis & Eastern Traction Co. v. Mc-
Dermott, 144 N. E. 620.

57.

STREET RAILROADS.

1. ESTABLISHMENT, CONSTRUCTION, AND

MAINTENANCE.

28(4) (N.Y.) Franchise includes, by im-
plication, sidings.-Union Ry. Co. of New York
City v. City of New York, 144 N. E. 585.

Railway entitled to siding necessary under
changed conditions.-Id.

SURETYSHIP.
See Principal and Surety.

SURVIVAL.

See Abatement and Revival, 55–64.

TAXATION.

Compensation paid for franchise included
compensation for right to maintain siding.-Id. See Highways, 136–148; Internal Revenue.
57(5), (N.Y.) Burden of proof on railway

GENERAL.

claiming right as incident to grant.-Union I. NATURE AND EXTENT OF POWER IN
Ry. Co. of New York City v. City of New
York, 144 N. E. 585.

Finding siding was necessary for public sus-
tained.-Id.

Admission not conclusive against right to
maintain siding, under franchise.-Id.

II. REGULATION AND OPERATION.

81 (3) (Ind.App.) Care required of opera-
tor in thickly populated part of city.-Terre

2 (Mass.) Levy and collection of taxes only
by order of supreme power of state-Com-
monwealth v. Norman, 144 N. E. 66.

20 (Mass.) Whether income tax shall be
levied depends upon residence of beneficiary.
Bingham v. Long, 144 N. E. 77.

Mere fact that decedent was within common-
wealth does not render personal estate outside
commonwealth subject to tax.-Id.

971

For cases in Dec.Dig. & Am.Dig. Key-No.Series & Indexes see same topic and KEY-NUMBER

II. CONSTITUTIONAL REQUIREMENTS
AND RESTRICTIONS.

37 (II.) Statute stating value of no par value stock upon which license tax shall be based not unconstitutional.-Roberts & Schaefer Co. v. Emmerson, 144 N. E. 818.

37 (Ohio) Statute defining "credits" held valid.-Tax Commission of Ohio v. National Malleable Castings Co., 144 N. E. 604.

(E) Assessment Rolls or Books. 436 (Ind.App.) Tax not invalidated by auditor's entry of additional value in tax duplicate out of order.-Risley v. Rumble, 144 N. E. 568.

(G) Review, Correction, or Setting Aside

of Assessment.

493(1) (Ohio) Review of order of tax 40 (6) (Ohio) Statute requiring municipal- commission is error proceeding.-Floyd v. Manities to offer bonds to State Industrial Commis-ufacturers' Light & Heat Co., 144 N. E. 703. sion at less than market value held void.-State 493(9) (Ohio) Common pleas court not rev. Frazine, 144 N. E. 289.

III. LIABILITY OF PERSONS AND PROP

ERTY.

(A) Private Persons and Property in General.

104 (Mass.) What constitutes "income."Bingham v. Long, 144 N. E. 77. "Income" does not comprehend increase in value of capital investment.-Id.

(B) Corporations and Corporate Stock and Property.

114 (Mass.) Certain activities held to constitute "doing business" under excise statute.Frothingham Buildings v. Commonwealth, 144 N. E. 229.

128 (111) Stockholders and not bank liable for tax on stock.-Chicago Title & Trust Co. v. Central Trust Co. of Illinois, 144 N. E. 165.

V. LEVY AND ASSESSMENT. (C) Mode of Assessment in General.

348 (Ind.App.) Oil-producing wells may be considered in fixing value of land for taxes. -Risley v. Rumble, 144 N. E. 568.

as used in statute 355 (Ohio) "Debts,' as to deduction from credits, did not include taxes due federal government.-Tax Commission of Ohio v. National Malleable Castings Co., 144 N. E. 604.

3632 (Mass.) Basis for ascertaining gain or loss for income tax purposes on sale of property by executor.-Bingham v. Long, 144 N. E. 77.

(D) Mode

of Corporate
of Assessment
Stock, Property, or Receipts.
3711⁄2 (Ind.App.) Assignors'

quired under statute to enter judgment finding
true value in money of public utility.-Floyd
v. Manufacturers' Light & Heat Co., 144 N. E.
703.
Common pleas reviewing order of tax com-
mission need not find value of property, if it
remands for further proceeding.-Id.

VII. PAYMENT AND REFUNDING OR RE
COVERY OF TAX PAID.

543 (8) (Ind.) Mutual insurance company held entitled to recover sums paid under protest, with interest from several dates sums. were paid, to date of judgment.-Metropolitan Life Ins. Co. v. State, 144 N. E. 420.

VIII. COLLECTION AND ENFORCEMENT
AGAINST PERSONS OR PERSONAL
PROPERTY.

(C) Remedies for Wrongful Enforcement.

608 (4) (Ind.App.) Taxpayer may have equitable relief for fraud of taxing officers.-New Albany Trust Co. of New Albany v. Taylor, 144

N. E. 855.

608 (5) (Ind.App.) Assignee for benefit of creditors held not entitled to enjoin collection of tax because of assignors' false statements as to value.-New Albany Trust Co. of New Albany v. Taylor, 144 N. E. 855.

611(5) (Ind.App.) Reference to "persons of taxes, held improper.-Risley v. Rumble, 144 similarly situated," in suit to enjoin collection N. E. 568.

Averments concerning assessment of plaintiff's personal property held improper in suit to enjoin collection of taxes on real estate.-Id. Averments not showing severance of oil wells of an estate for purpose of ownership held insufficient to relieve landowner.-Id.

734 (7) (Ind.App.) Auditor's failure to attach copy of notice of sale and certificate of posting and publishing to list of delinquent lands rendered tax deed invalid.-Bastin v. Myers, 144 N. E. 425.

XIII. LEGACY, INHERITANCE, AND TRANSFER TAXES. 867(1) (Ohio) When securities of nonresident decedent subject to inheritance tax stated. ments as to value held not to render assess--Cassidy v. Ellerhorst, 144 N. E. 252. ment void.-New Albany Trust Co. of New Albany v. Taylor, 144 N. E. 855.

false state

378(1) (II.) Statute stating value of no par value stock upon which license tax shall be based not unconstitutional.-Roberts & Schaefer Co. v. Emmerson, 144 N. E. 818.

Statute authorizing no par value stock, and declaring value of same to be used in determining franchise tax, held valid.-Id.

867 (3) (Ohio) When stocks and bonds of nonresident are "property" within inheritance tax law stated.-Cassidy v. Ellerhorst, 144 N. E. 252.

TELEGRAPHS AND TELEPHONES. II. REGULATION AND OPERATION. 33(1) (Ohio) Common pleas and Court of 387 (Ind.) Dividends credited by mutual Appeals without revisory jurisdiction of proinsurance company on premiums held not tax-ceedings of Public Utilities Commission.able "receipts."-Metropolitan Life Ins. Co. v. Phelps v. Ohio Bell Telephone Co., 144 N. E. State, 144 N. E. 420.

435.

TENANCY IN COMMON.

397 (Ohio) Tax commission in determining value of interstate utility may consider all facts rendering property desirable investment; value of property in Ohio is in proportion II. MUTUAL RIGHTS, DUTIES, AND LIAwhich property in state bears to entire property.-Floyd v. Manufacturers' Light & Heat 37 (N.Y.) Quasi trust relationship exists between tenants in common holding estate Co., 144 N. E. 703.

BILITIES OF COTENANTS.

through descent or under will.-Minion v. Warner, 144 N. E. 665.

Tenants in common held entitled to sue co

TRIAL.

See Criminal Law, 673-881; Jury; New tenant for accounting as to rents and profits For review of rulings at trial, see Appeal and Trial; Reference.

received.-Id.

TORTS.

See Conspiracy, 21; False Imprisonment, 8; Libel and Slander, 12-123; Municipal Corporations, 809–845; Negligence, 32-121; Nuisance, 65.

17 (Ohio) Consent to wrongful act no defense.-Milliken v. Heddesheimer, 144 N. E. 264.

TRADE-MARKS AND TRADE-NAMES
AND UNFAIR COMPETITION.
III. REGISTRATION, REGULATION, AND

OFFENSES.

49 (Mass.) Delivery of registered milk jars with milk to storekeeper held "sale" of jar.-Commonwealth v. Brandon Farms Milk Co., 144 N. E. 381.

IV. INFRINGEMENT AND UNFAIR COMPE-
TITION.

en

Error.

For trial of particular actions or proceedings. see also the various specific topics.

II. DOCKETS, LISTS, AND CALENDARS. 15 (Mass.) Allowance of motion to advance for speedy trial in discretion of court.Taft v. Thomajan, 144 N. E. 228.

IV. RECEPTION OF EVIDENCE. (B) Order of Proof, Rebuttal, and Reopening Case.

60 (2) (Ind.App.) Evidence of conversation with employee of insurer's agent whose authority was disputed as to plaintiff's loss held competent.-National Fire Ins. Co. v. Gellman, 144 N. E. 154.

(C) Objections, Motions to Strike Out, and Exceptions.

76 (Ind.) Time for objection.-Mills Thomas, 144 N. E. 412.

V.

76 (Mass.) Requests concerning evidence not objected to when introduced held properly refused.-Daniels v. Cohen, 144 N. E. 237.

76 (N. Y.) Objection to evidence held in time though partly answered.-U. S. ex rel. Matthews v. Massachusetts Bonding & Insurance Co., 144 N. E. 631.

(B) What Competition Unlawful. 67 (1.) Trade-mark unnecessary to title manufacturer to injunction against use of name by another.-Nestor Johnson Mfg. Co. v. Alfred Johnson Skate Co., 144 N. E. 787. 68 (Ill.) Use of manufacturer of name, marks, etc., of another in a manner to deceive purchaser is "unfair competition."-Nestor 83(1) (Ind.) Grounds of objection to eviJohnson Mfg. Co. v. Alfred Johnson Skate Co., dence must be fully and definitely stated.144 N. E. 787. Fame Laundry Co. of Indiana v. Henry, 144 N. E. 545.

Actual or probable deception from defendant's acts necessary to show unfair competition.-Id.

144 N. E. 787.

70(2) (1.) Where name has acquired secondary meaning indicating the manufacturer, its use by another will be enjoined.-Nestor Johnson Mfg. Co. v. Alfred Johnson Skate Co., 139(1) (Mass.) Sufficiency of evidence for 73(1) (111.) That name "Johnson" is fam- jury-Costello v. Hayes, 144 N. E. 368. ily name held not to preclude skate manufac-140(1) (Mass.) Credibility of witnesses for turer from enjoining its use by competitor.-jury.-See v. Nesson, 144 N. E. 238. Nestor Johnson Mfg. Co. v. Alfred Johnson Skate Co., 144 N. E. 787.

(C) Actions.

36 (.) Delay in suing to enjoin competition held not laches.-Nestor Johnson Mfg. Co. v. Alfred Johnson Skate Co., 144 N. E. 787.

93(3) (1.) Evidence held to establish that name used in connection with skates had acquired secondary meaning indicating manufacturer.-Nestor Johnson Mfg. Co. v. Alfred Johnson Skate Co., 144 N. É. 787.

Evidence held to show use of name, marks, etc., of another manufacturer so as to deceive purchasers.-Id.

97 (Ohio) When infringement will be enjoined stated.-Globe-Wernicke Co. v. SafeCabinet Co., 144 N. E. 711.

98 (Ind. App.) All profits recoverable,~244(3) (Ind.) Instruction that certain deed where unfair competition was deliberate and willful.-Jones v. Roshenberger, 144 N. E. 858. 98 (Ohio) When infringement will be enjoined and profits restored stated.-GlobeWernicke Co. v. Safe-Cabinet Co., 144 N. E.

711.

Extent to which profits may be recoverable for unfair competition, stated.-Id.

Profits actually realized from sale of infringed article recoverable in suit for unfair competition.—Id.

Interest on capital used in infringing operations and expenses should be deducted from gross amount received for infringed article and expenses.-Id.

100 (1) Decree enjoining competitive use of name held not required to entirely enjoin its use.-Nestor Johnson Mfg. Co. v. Alfred Johnson Skate Co., 144 N. E. 787.

conveyed no greater interest than grantor had held erroneous as in disparagement thereof.Seymour Water Co. v. Lebline, 144 N. E. 30. Instruction held erroneous as singling out evidence and disparaging it.-Id.

(D) Applicability to Pleadings and Evi

dence.

251 (4) (Mass.) Instruction as to professional skill held properly refused, in absence of averments concerning same.-Taft v. Thomajan, 144 N. E. 228.

252(1) (Mass.) Instruction not resting on relevant evidence properly refused.-Taft v. Thomajan, 144 N. E. 228.

253(9) (Mass.) Charge that there was no evidence motor vehicle steering gear was defective held properly refused.-Lonergan v. American Railway Express Co., 144 N. Ë. 756.