For cases in Dec.Dig. & Am.Dig. Key-No.Series & Indexes see same topic and KEY-NUMBER
zation, jurisdiction, etc., of circuit courts, or 190 (Ind.) Court may ingraft exception on
in force and effect of their process, judgments, statute, where application to particular facts
and decrees.-Evans v. Chicago Title & Trust would be manifestly unjust.-Marion Tp. of
Co., 147 N. E. 412.
Boone County v. Howard, 147 N. E. 619;
Jackson Tp. of Boone County v. Bowman, 147
N. E. 621.

Distinction between registered and unregis-
tered lands is reasonable basis for legislative
classification, in fixing procedure for enforce-199 (III.) "Owner," as applied to real_es-
ment of judgment liens.-Id.
tate, usually means owner in fee simple.-War-
ren v. Lower Salt Creek Drainage Dist. of Lo-
gan County, 147 N. E. 248.

III. SUBJECTS AND TITLES OF ACTS.

114(6) (Ind.) Statute defining common nui-208 (11.) Context considered to determine
sance in relation to intoxicating liquor and pre- meaning of words in case of ambiguity.-Board
scribing penalty held valid and within title to of Education of School Dist. No. 41 v. Morgan,
act.-Alyea v. State, 147 N. E. 144.
147 N. E. 34.

114(6) (Ind.) Title of act held sufficient to 211 (Ind.) Title liberally construed to sus-
embrace prohibition of transportation of intoxi- tain legislative intent and constitutionality of
cating liquor.-Frey v. State, 147 N. E. 279. act.-Alyea v. State, 147 N. E. 144.

114(6) (Ind.) Forbidding keeping of place
where intoxicating liquor is sold held within
title of statute.-Thompson v. State, 147 N. E.
778.

~114(6) (Ind.) Offense of maintaining liquor
nuisance held embraced in title.-Polsinelli v.
State, 147 N. E. 918.

212 (III.) Word presumed to have been
used with same meaning throughout statute.-
Board of Education of School Dist. No. 41 v.
Morgan, 147 N. E. 34.

225 (Ohio) Acts in pari materia construed
together.-State v. Baker, 147 N. E. 501.

230 (IH.) Unchanged portions of amended
IV. AMENDMENT, REVISION, AND CODIFI-law.-People v. New York, C. & St. L. R. Co.,
statute regarded as continuation of existing
147 N. E. 494.

CATION.

135 (Ind.) Burglary statute repealed;
amendment of repealed act did not revive it.-
Pindell v. State, 147 N. E. 711.
V. REPEAL, SUSPENSION,

AND REVIVAL.

EXPIRATION,

159 (III.) Rule as to repeal by implication
stated, and where statutes clearly repugnant
later repeals former.-Village of Atwood v.
Cincinnati, I. & W. R. Co., 147 N. E. 449.

(C) Time of Taking Effect.

255 (III.) "Passage" of act occurs when it
has passed both houses, and not when signed
by Governor.-Board of Education of School
Dist. No. 41 v. Morgan, 147 N. E. 34.

Act passed before July 1st, but signed by
Governor subséquent thereto, becomes effective
when signed; "until."-Id.

159 (1.) Repugnant statutes should be
construed to avoid repeal by implication, if pos-255 (III.) Acts become law when signed by
sible. People v. New York, C. & St. L. R. Co., Governor, but are effective July 1, following.-
147 N. E. 494.
Smith v. Thomas, 147 N. E. 788.

167(1)(II.) Enactment of new statute, ev-
idencing intent to make revision of particular
subject, is legislative declaration that new
statute shall prevail as to matters embraced
by it.-Village of Atwood v. Cincinnati, I. &
W. R. Co., 147 N. E. 449.

(D) Retroactive Operation.

263 (III.) Act not retrospective unless such
intent clearly appears.-People v. Pittsburgh,
C., C. & St. L. Ry. Co., 147 N. E. 492.

263 (III.) Not retrospective unless such in-
tent clearly appears.-People v. New York, C.
& St. L. R. Co., 147 N. E. 494.

188 (III.) Words presumed used in ordina-263 (III.) Until act operative as law, per-
ry meaning-Board of Education of School sonal actions are not governed thereby.-Smith
Dist. No. 41 v. Morgan, 147 N. E. 34.
v. Thomas, 147 N. E. 788.

BANKRUPTCY ACT.

1887, Feb. 4, ch. 104, 24
Stat. 379. See Inter-
state Commerce Act.
1893, March 2, ch. 196, 27
Stat. 531..

582

1920, Feb. 28, ch. 91,

206(a), 41 Stat. 461...

96

1920, Feb. 28, ch. 91, §

356

Act 1898, July 1, ch. 541, 30 1898, July 1, ch. 541, 30

Ch. 541
INTERSTATE COMMERCE
Act 1887, Feb. 4, ch. 104, 24

Ch. 104
§ 1. Amended 1920, Feb.
28, ch. 91, § 400 (3), 41
Stat. 474...

§§ 2, 6. Amended 1920,
Feb. 28, ch. 91, §§ 404,
409-413, 41 Stat. 479,
483

§ 6(1). Amended 1906,
June 29, ch. 3591, § 2, 34
Stat. 586...

400 (3), 41 Stat. 474... 666
1920, Feb. 28, ch. 91, §§

8 1918, Sept. 26, ch. 177, §
7, 40 Stat. 972.
1918, Nov. 7, ch. 209, §§
1, 2, 40 Stat. 1043, 1044 887

$ 8569.

666

859

977

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

BURNS' ANNOTATED

STATUTES SUPPLE-

Ch. 59, §§ 12-14, 52..... 569
Ch. 62, 1(a). Amended

Ch. 259, § 1..

885

MENT 1921.

by Laws 1924, ch. 15, § 1 569
Ch. 63, § 11-16..

Ch. 259, § 1, subsec. 2... 870
Ch. 259, § 5..

585

569

Ch. 260, § 10.

558

$$ 6161q-6161i1

311

Ch. 63, 30...

839

Ch. 261, §§ 13, 23.

878

8356t.....136, 149, 276, 778

9589j

619

10143d.

297

Ch. 63, § 30, subsecs. 5, 6.
Amended by Laws 1922,
ch. 302......

Ch. 262, 4.

672

.548, 833

594

833

Ch. 63, §§ 39, 51, 71....

839

Ch. 271,

36.

LAWS.

Ch. 63, § 77. Amended by

Ch. 272, §§ 2, 11.

553

Laws 1922, ch. 520, § 14 839

Ch. 276, §§ 57,

79.

681

Ch. 80, § 1..

670

Ch. 277, § 39.

588

1907, ch. 72

711

1915, ch. 100

311

Ch. 84, §§ 18, 20, 21.

582

Ch. 89, § 8.

582

1915, ch. 100, § 9. Amend-

Ch. 90, $$ 9, 21.

ed by Laws 1921, ch.

Ch. 90, 24..

552

164, § 1.

311

Ch. 94, §§ 240, 305.

344

1915, ch. 106

919

Ch. 106, §§ 16, 18, 58..

598

1919, ch. 222

557

1915, ch.

106, § 38(d).

Ch. 106, § 58, subsecs.

4,

Amended by Laws 1919,

5

ch. 57, § 1.

301

Ch. 107, § 13.

876

1915, ch. 165

711

Ch. 111, §§ 78-90.

901

1915, ch. 165, § 3.

711

Ch. 124, § 1.

557

1906, ch. 463, pt. 1, § 63.
Amended by Laws 1907,

ch. 392, § 1.

21

1917, ch. 4

778

Ch. 126, § 16.

557

1906, ch. 463, pt. 2, §§ 147,

1917, ch. 4. § 4.

Amend-

Ch. 127, § 14.

21

$1.

ed by Laws 1923, ch. 23,

1917, ch. 4, § 20....136, 144,

1917, ch. 4, § 29.

1919, ch. 57

1919, ch. 57, § 1.
1919, ch. 57, § 8.
1919, ch. 57, § 37..

Ch. 136

346 1907, ch. 392,

21

624

Ch. 137, §§ 4-6.

740 1909, ch. 486,

Ch. 138, §§ 2, 3.

582 1912, ch. 340

670

326, 778, 918

Ch. 138, § 49.

681 1913, ch. 577, § 1. Amend-

326

Ch. 138, § 59.

345

ed by Laws 1914, ch.

811 Ch. 139, § 9.

681

119, § 1.

866

301 Ch. 140, §§ 114, 155.
314 Ch. 143, § 6.

681

1913, ch. 577, § 2.

866

586

1914, ch. 119, § 1..

866

829

1915, ch. 116, § 1.

557

.350, 576, 577,

1922, ch. 302

594

1919, ch. 57,

38(e).

811

681, 831

839

1919, ch. 57,

45.

1921, ch. 164, § 1.

1923, ch. 23, § 1.

1919, ch. 93
1921, ch. 32

1921, ch. 102, § 14.
1921, ch. 117
1921, ch. 148, § 1

1923, ch. 23

56 Ch. 152, § 1.
287 Ch. 152, 1. subsec.
138 Ch. 152, §§ 7, 8, 10.
312 Ch. 152, §§ 11, 13.
711

Ch. 152, 14.

150 Ch. 155, § 3...

311 Ch. 159, §§ 45, 46.

.624, 625 Ch. 160, $$ 138, 232.
323, 624, Ch. 160, § 234.

877

1922, ch. 532,

6.

823

4.. 350

1923, ch. 370

582

897

1923, ch. 386

586

681

1924, ch. 15, § 1.

569

548 1924, ch. 443, §§ 1, 3.... 901

681

625, 714

Ch. 167, §§ 28, 29, 31,

36 830

CONSTITUTION.

1923, ch. 33, § 1.
1923, ch. 34

1923, ch. 34. § 1.....279, 625
1923, ch. 144

711

Ch. 168, § 54..

569

.278, 279, 625

Ch. 171

847 Art. 1, § 6........

237

Ch. 175, § 99.

904

922

Ch. 175, § 144.

816

CIVIL PRACTICE ACT.

1925 (Municipal Court
Bill)

Ch. 175, §§ 162, 169.

622

Ch. 184, § 23.

837

Ch. 190, 1.

674 $232, subsec. 5...

237

Ch. 191, & 2.

842 $ 557.

174

MASSACHUSETTS.

Ch. 193, §§ 11, 12.

674 $ 1011.

540

Ch. 197, § 9.

558 88 1167, 1171a..

237

CONSTITUTION.

Ch. 203, § 1.

Declaration of Rights, art.
12

Ch. 208, §§ 10, 11.

582

Ch. 208, § 17.

878

Ch. 209, §§ 1, 30..

Pt. 1, arts. 1, 10-12, 30..

681

Ch. 209, § 33.

878

Ch. 210, § 8.

899

REVISED STATUTES 1836.

§ 1664.

Ch. 213, § 3.

878

853

Ch. 143, § 2.

557

Ch. 214, § 19.

679

Ch. 214, §§ 21, 22.

853

REVISED LAWS 1902.

Ch. 214, §§ 23, 24.

679

885 $8 1356-1358, 1377, 1384,

887 CODE OF CIVIL PROCE-

§§ 2320-2322, 2339, 2344a,
2348, 2349, 2355, 2361.. 59

CONSOLIDATED LAWS.

59

DURE.

541

Ch. 215, 45..

878

Canal Law.

Ch. 223, § 84.

GENERAL LAWS.

Ch. 223, §§ 120, 121,

123 903

Ch. 229, §§ 1, 3...

.21, 883

Ch. 24, § 3.

897 Ch. 231

Highway Law.

679

Ch. 25, § 5.

681 Ch. 231, § 5.

Ch. 31, § 2.

557 Ch. 231, § 7

878 $250...
30

610

Ch. 31, § 15.

Ch. 31, § 21.

Ch. 31, §§ 21-28.

Ch. 31, § 26.

841 Ch. 231, § 7, subsec. 2.

557

586 Ch. 231, § 7. subsecs. 4,
557 Ch. 231, § 51..

Insurance Law.

30, 580 $ 27.

703

6

3063, subsec. 4..

703

96

Ch. 31,

38.

841 Ch. 231, § 112.

Ch. 235, § 8.

897 Negotiable Instruments Law.
845

Ch. 235, $ 25.

903 88 51, 97....

359

ed by Laws 1923, ch. 386 586

Ch. 240, § 9.

878

Ch. 32, § 83.

586

Ch. 246, § 68.

Penal Law.

878

Ch. 40, $ 53...

.586, 878

Ch. 250, §§ 2, 9.

859392.

616

Ch. 46, §§ 1, 19.

858

Ch. 59, § 4, subsec. 2..

569

Ch. 250, §§ 14, 20.
Ch. 255, § 1..

147 N.E.-62

STREET RAILROADS.

II. REGULATION AND OPERATION. to keep 90(3) (Ind.App.) Ordinary care lookout required.-Terre Haute, I. & E. Traction Co. v. Minnick, 147 N. E. 310.

Failure to keep lookout, negligence.-Id.

117(5) (Mass.) Whether chauffeur in backing from curb, or motorman colliding with automobile, was negligent held for jury.-Johnson v. Boston Elevated Ry. Co., 147 N. E. 829. chauffeur in 117(27) (Mass.) Whether backing from curb, or motorman colliding with automobile, was negligent held for jury.-Johnson v. Boston Elevated Ry. Co., 147 N. E. 829 SUBROGATION.

(N.Y.) Principle to be liberally applied for protection of natural beneficiaries. Ocean Accident & Guarantee Corporation v. Hooker Electro-Chemical Co., 147 Ñ. E. 351.

28 (N.Y.) Surety held not subrogated to rights of obligee before payment to latter. American Surety Co. of New York v. Palmer, 147 N. E. 359.

33(2) (Mass.) Ordinarily, partly subrogated acquires no greater right than party for whom he is subrogated.-Boston & M. R. R. v. Hartford Fire Ins. Co., 147 N. E. 904.

SUNDAY.

14 (Mass.) Fact that check was accepted as payment on Sunday became immaterial, in view of repudiation of payment.-Di Ausilio v. Stavropulos, 147 N. E. 346.

TAXATION.

See Highways, 127.

I. NATURE AND EXTENT OF POWER IN
GENERAL.

V. LEVY AND ASSESSMENT.

(A) Levy and Apportionment. 297 (III.) Purely ministerial officers cannot levy tax.-People v. Pittsburgh, C., C. & St. L. Ry. Co., 147 N. E. 492.

County clerk cannot levy taxes nor determine legality of assessment.-Id.

298 (III.) .No presumption of legislative intent by statutory amendment to increase taxes already levied.-People v. Pittsburgh, C., C. & St. L. Ry. Co., 147 N. E. 492.

300 (III.) Action of local taxing body in directing that sum fixed by it be raised constitutes "levy."-People v. Pittsburgh, C., C. & St. L. Ry. Co., 147 N. E. 492. ~~301(1). (III.) Validity of tax determined as of time of levy.-People v. Pittsburgh, C., C. & St. L. Ry. Co., 147 N. E. 492.

305 (ill.) Tax must be extended at rate not exceeding that authorized when levy was made. People v. Pittsburgh, C., C. & St. L. Ry. Co.,

147 N. E. 492.

Statutory amendment authorizing higher rate inapplicable to levy already complete.-Id.

305 (III.) Tax must be extended at rate authorized when levy made, and not when tax extended.-People v. New York, C. & St. L. R. Co., 147 N. E. 494.

(C) Mode of Assessment in General.

3632 (Mass.) Net business loss deducted in federal income return for 1923 held allowable in computing net income for taxable year of 1923.-Charlton Woolen Co. v. Commonwealth, 147 N. E. 594.

Rule to determine net taxable income, where there has been conversion of capital assets before federal Corporation Excise Tax Act effective, stated.-Id.

(D) Mode

of Corporate Stock, Property, or Receipts.

25 (III.) Levy of tax, state or local, is legislative act.-People v. Pittsburgh, C., C. & St.386 (1) (Mass.) Savings banks may deduct L. Ry. Co., 147 N. E. 492.

30 (111) Local taxation involves distinct acts of legislation by state and local authorities. -People v. Pittsburgh, C., C. & St. L. Ry. Co., 147 N. E. 492.

from amount of deposits total amount of loans invested in mortgages on land within commonwealth, regardless of its assessed valuation.Lexington Sav. Bank v. Commonwealth, 147 N. E. 569.

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

(G) Review, Correction, or Setting Aside

of Assessment.

56 (111) Amendment of date of town clerk's certificate as to taxes voted held proper.-People v. Wabash Ry. Co., 147 N. E. 455.

451 (Mass.) Relief from wrongful assessment or excise is by petition for abatement.- 56 (III.) Amendment of date of town clerk's American Hide & Leather Co. v. Common- certificate as to taxes voted held proper.-Peowealth, 147 N.-E. 839. ple v. Chicago, T. H. & S. E. Ry. Co., 147 N.

453 (Mass.) Relief from overvaluation E. 459. must be sought by appeal to appeal_board.-61 (Mass.) Equity has no jurisdiction of American Hide & Leather Co. v. Common- suit by taxpayers to restrain unlawful_conwealth, 147 N. E. 839. tracts, or acts.-Fuller v. Trustees of Deerfield Academy and Dickinson High School, 147 N. E. 878.

Petitions for abatement of portions of excises of foreign corporation held subject to demurrer.

-Id.

453 (Ohio) Remedy of one affected by tax commission's increase in value of separately owned coal stated.-Hammond v. Winder, 147 N. E. 94.

Act authorizing equity to restrain illegal expenditures is preventive, but is neither anticipatory nor retroactive.-Id.

TRADE-MARKS AND TRADE-NAMES
AND UNFAIR COMPETITION.

493(1) (Ohio) Remedy of one affected by tax commission's increase in value of separate- IV. INFRINGEMENT AND UNFAIR COMPEly owned coal stated.-Hammond v. Winder, 147 N. E. 94.

496 (1) (N.Y.) Taxpayer not entitled to certiorari to review action of assessors.-People ex rel. Hoesterey v. Taylor, 147 N. E. 223.

VIII. COLLECTION AND ENFORCEMENT
AGAINST PERSONS OR PERSONAL
PROPERTY.

(C) Remedies for Wrongful Enforcement.
609 (Ohio) Taxpayer must pursue admin-
istrative and judicial remedies before attempt-
ing to enjoin collection.-Hammond v. Winder,

147 N. E. 94.

XIII. LEGACY, INHERITANCE, AND
TRANSFER TAXES.

876 (2) (Ind.App.) Devise to trustee held subject to transfer and inheritance tax, though income given to charity.-In re Arp's Estate, 147 N. E. 297.

TITION.

(B) What Competition Unlawful.

70 (3) (N.Y.) Injunction against using similar firm name could not be sustained, in absence of showing deceit or misrepresentation.Buffalo Typewriter Exchange v. McGarl, 147 N. E. 546.

(C) Actions,

93(1) (N.Y.) Public presumed to use reasonable intelligence in distinguishing corporate names.-Buffalo Typewriter Exchange v. McGarl, 147 N. E. 546.

99 (N.Y.) Use of words "typewriter exchange" in two corporate names cannot be held to deceive as matter of law.-Buffalo Typewriter Exchange v. McGarl, 147 N. E. 546.

TRESPASS.

II. ACTIONS.

(B) Jurisdiction, Parties, Preliminary Proceedings, and Pleading.

878(1) (Ind.App.) Devise in trust for wife of land held as tenants by intireties held sub-43(1) (Mass.) Evidence as to damage to ject to inheritance and transfer tax. In re Arp's Estate, 147 N. E. 297.

898 (Ohio) Tax held assessable by temporary order at highest rate on succession which, on happening of contingency, would be possible. -Wonderly v. Tax Commission of Ohio, 147 N. E. 509.

TELEGRAPHS AND TELEPHONES.
II. REGULATION AND OPERATION.

45 (Ind.App.) Denial of telephone connection, requested through subscriber's instrument, held discrimination. Knesek v. Crown Point Telephone Co., 147 N. E. 291.

Refusal of connection through other subscriber's instrument not discrimination.-Id.

IV. FISCAL MANAGEMENT, PUBLIC DEBT,
SECURITIES, AND TAXATION.

house from settling held inadmissible under pleadings.--Gray v. Tobin, 147 N. E. 580. Damages naturally resulting may be recovered under general allegation, though special damages must be specifically pleaded.-Id.

(C) Evidence.

~45 (1) (III.) Evidence as to defendant's consent to erection of fence properly excluded where defendant claimed place was public road. -Lee v. Dickman, 147 N. E. 380.

Evidence defendant had private way in another direction held immaterial on question whether land was highway.-Id.

III. CRIMINAL RESPONSIBILITY. 76 (Mass.) Commonwealth must prove, not only use of motor vehicle, but lack of authority. -Commonwealth v. Coleman, 147 N. E. 552.

85 (Mass.) Passenger in motor vehicle used without authority liable, irrespective of intent. -Commonwealth v. Coleman, 147 N. E. 552.

89 (Mass.) Evidence held to make case for jury as to unauthorized use of motor vehicle.Commonwealth v. Coleman, 147 N. E. 552. TRIAL.

See Costs; Criminal Law, 627-877; Ju-
ry; New Trial.

For trial of particular actions or proceedings,
see also the various specific topics.
For review of rulings at trial, see Appeal and

49 (Ind.) Advisory board's approval of unlawful expenditure by township trustee does not 4 (Ohio) Cause of action for reformation, legalize it.-Marion Tp. of Boone County v. is chancery proceeding, and should be heard Howard, 147 N. E. 619; Jackson Tp. of Boone in advance of cause of action for damages.County v. Bowman, 147 N. E. 621. Bingham v. Nypano R. Co., 147 N. E. 1.