For casos in Dec.Dig. & Am.Dig. Key-No.Series & Indexes see same topic and KEY-NUMBER
(E) District Debt, Securities, and Taxa-

SLANDER.
tion.
Oma 99 (Mass.) Statute requiring “towns” to See Libel and Slander.
raise money by taxation to support schools is
mandatory.-Decatur v, Auditor of City of Pea-

SPECIAL LAWS.
body, 146 N. E. 360.

See Statutes, @ww73-98.
Om 103(1) (Mass.) It is duty of city officers to
frame budget to provide salaries for teachers
as voted by school committee.--Decatur v. Au-

SPECIFIC PERFORMANCE.
ditor of City of Peabody, 146 N. E. 360.

1. NATURE AND GROUNDS OF REMEDY IN

GENERAL.
(G) Teachers. .
135(!) (Mass.) Sole power to contract with C10() (Ind.App.) Specific performance will
teachers is vested in school committee.-Decatur less land than called for by contract.- Vance

not be decreed to require purchaser to accept
v. Auditor of City of Peabody, 146 N. E. 360.

v. Wade, 146 N. E. 399.
SEARCHES AND SEIZURES.

om 13 (Mass.) Under terms of contract, pur-

chaser held not entitled to compel specific per-
m2 (III.) Section of Search and Seizure Act formance, where vendors without fault could
held repealed by Prohibition Act with which it not convey good title.-Buckley v. Meer, 146 N.
is in conflict.-People v. Tate, 146 N. E. 487. E. 227.
Om3 (111.) Articles taken and evidence obtain-
ed under void search warrant inadmissible.-

II. CONTRACTS ENFORCEABLE.
People v. Reid, 146 N. E. 504.
Defendant held not to have invited nor indi- mised property held too indefinite for specific

Om 30 (III.) Option to lessee to purchase de-
cated voluntary submission to search under enforcement.-Sander v. Schwab, 146 N. E.
void warrant.-Id.

509.
Om3 (ind.) Person taken in act of commit-

JV, PROCEEDINGS AND RELIEF.
ting felony not immune from search without
warrant.—Thomas v. State, 146 N. E. 850. Om 121(3) (UI.) Evidence held to entitle pur-

chaser to reformation of contract for deed and
SENTENCE.

to specific performance.-Lidikevicz v. Kopala,

146 N. E. 461.
See Criminal Law, w 1001.

Om 126(3) (111.) General prayer held to au-
SEPARATION.

thorize specific performance of school district's

contract to purchase site.--Seely v. Board of
See Husband and Wife, em 278.

Education of Green Valley Community High

School Dist. No. 306, 146 N. E. 187.
SEWERS.

Om 129 (III.) Purchaser held entitled to rents
See Drains.

collected by vendor after breach, and to dis-

bursements for continuation of abstract which
SHIPPING

vendor should have furnished. Lidikevicz v.

Kopala, 146 N. E. 461.
II. TITLE

Om 130 (111.) Where decree required specific
em 27 (N.Y.) Complaint held not to show af- performance of contract for deed, vendor held
firmative misrepresentation by buyer as to its entitled to disbursements for repairs and im-
capacity to buy steamship or any concealment provements and pro rata share of insurance
from seller of a known incapacity.-- American and taxes paid. - Lidikevicz v. Kopala, 146 N.
Union Line v. Oriental Nav. Corporation, 146 E. 461.
N. E. 338.

Vendor required to specifically perform held
Contract for sale of steamship held not to entitled to payment of sums paid by him on
require buyer to pay excessive amount de- mortgages inuring to purchaser's benefit.-Id.
manded by foreign corporation to secure re-
lease of buyer's stock.-Id.

STATES.
III. CHARTERS.

IV. FISCAL MANAGEMENT, PUBLIC DEBT,

AND SECURITIES,
On 49(1) (N.Y.) Agreement assigning hire of
vessel held to create obligation to pay charter Cmol 14 (Ohio), Acts providing, disposition of
hire.-Susquehanna S. S. Co. v. A. 0. Andersen motor vehicle license_taxes held not invalid.-
& Co., 146 N. E. 381.

Fisher Bros. Co. v. Brown, 146 N. E. 100.

Om 131 (Ohio) Acts providing disposition of
V. LIABILITIES OF VESSELS AND OWN-
ERS IN GENERAL.

motor vehicle license taxes held not invalid.--

Fisher Bros. Co. v. Brown, 146 N. E. 100.
86 (3) (Mass.) Evidence as to explosion of
stop valve held to leave question of negligence

VI. ACTIONS.
to speculation.-Olsen v. New England Fuel & Em 191(1) (Mass.) Special statute held to au-
Transportation Co., 146 N. E. 656.

thorize timely suit against commonwealth for
VII. CARRIAGE OF GOODS.

land taken by eininent domain.-James Millar

Co. v. Commonwealth, 146 N. E. 677.
Om 103 (Mass.) Interstate Commerce Act and
amendments do not apply to carriage wholly by
water.-Philadelphia Tapestry Mills

STATUTE OF FRAUDS.

v. New
England S. S. Co., 146 N. E. 777.

See Frauds, Statute of.
Om 106 (Mass.) Bill of lading defined.--Na-
tional Wholesale Grocery Co. v. Mann, 146 N.

STATUTE OF LIMITATIONS.
E. 791.
Om 120 (Mass.) Carrier held to have made de. See Limitation of Actions.
livery to person designated to receive ship-
ment, and not liable as initial carrier under In-

STATUTES.
terstate Commerce Act, on theory of through
shipment.-Philadelphia Tapestry Mills v. New For statutes relating to particular subjects, see
England S. S. Co., 146 N. E. 777.

the various specific topics.
Om 132(5) (Mass.) Evidence of shipper's ar-
rangement with one in trucking business in

I. ENACTMENT, REQUISITES, AND VA-
effort to avoid freight embargo held competent,

LIDITY IN GENERAL.
in action against common carrier to recover Cw47 (Ind.) Statute not nullified for indefi-
for lost merchandise.-Philadelphia Tapestry nite language where intent ascertainable.-
Mills v. New England S. S. Co., 146 N. E. 777. Hunt v. State, 146 N. E. 329.

OR

II. GENERAL AND SPECIAL

LOCAL

en 206 (Mass.) Every word of statute given
LAWS.

effect, if possible.-Commonwealth v. Coben,
m73(1).(Ohio) Act providing for consolida- 146 N. E. 228.
tion of districts held uniform in operation.com. 224 (III.) Repugnancy of two sections of
Kneale v. Jennings, 146 N. E. 87.

statute does not make either unconstitutional.
er 74(2) (Ohio) Act held to be general law Hall v. American Bankers’ Ins. Co., 146 X. E.
and to define general jurisdiction of courts of

137.
common pleas to review judgments of other ww230 (Ohio) Legislative intent to change
courts including municipal courts.-Hess v. De- presumed where statute repealed and different
vou, 146 N. E. 311.

statute enacted.-Board of Education of Put-
98(1) (Ohio) General Assembly cannot by burg Rural Special School Dist. of Putnam

nam County v. Board of Education of Harts.
special legislation take from courts of com-
mon pleas any jurisdiction conferred by stat. County, 146 N. E. 812.
ute.--Hess v. Devou, 146 N. E. 311.

(B) Particular Classes of Statutes.

em 243 (N.Y.) Legislative intent to effect
VI. CONSTRUCTION AND OPERATION. change in Code should be in unmistakable terms.
(A) General Rules of Construction,

-People v. Farini, 146 N. E. 645.

Code of Criminal Procedure to be interpreted
Cu 184 (Ind.) Enactment construed so as to in view of existing practice.-Id.
effectuate intent, if possible, and remedy evil
aimed at.-Hunt v. State, 146 N. E. 329.

(D) Retroactive Operation.
em 188 (Ind.) Words and phrases to be taken on 263 (III.) Retroactive intent must clearly
in ordinary and usual sense.-City of Columbus appear.- Minnie Creek Drainage Dist. v. Na-
v. Rynerson, 146 N. E. 750.

tion, 146 N. E. 558.

90,

STATUTES CONSTRUED.
UNITED STATES, 1920, Feb. 28, ch. 91, 8

HURD'S REVISED

STAT-
206, 41 Stat. 461.. 569

UTES 1921.
CONSTITUTION.

1920, Feb. 28, ch. 91, S
Amend. 5

606 Ch. 38, 8 42a.....
402, 41 Stat. 476.

733
Amend. 6

1920, Feb. 28, ch. 91, 88
733

436–438, 41 Stat. 494.. 777
Amend. 14
100, 808

SMITH-HURD REVISED
Amend. 14, § 1.

1920, June 10. ch. 285, § 4,
S92
41 Stat. 1065....

521

STATUTES 1923.
Ch. 3, § 82.

497
BANKRUPTCY ACT.

REVISED STATUTES.

Ch. 24, $ 65.

564
Act 1898, July 1, ch. 541, 30 $ 4000

864 Ch. 24, $ 68.

448
Stat. 544.

Ch. 24, § 123.

499
Ch. 541

COMPILED STATUTES 1916 Ch. 24, $ 304.
797

142
8 1(11)

OR 1918.
.264, 797

Ch. 32

129
§ 47a (2). Amended 1910.

$ 7480
864 Ch. 32, &$ 4, 31.

129
June 25, ch. 412, § 8, 36

§ 8563 et seq.:
.606, 777 Ch. 34

567
Stat. 840...

255
$8 8604a, 8604aa.
777 Ch. 34, 8 55

410
8 57i|

$ 9585

264 Ch. 38, $ 210.
711

151
8 63

$$ 9585-9656
797
797 Ch. 38, § 255.

737
68a

264, 797
$ 9631
255 Ch. 38, § 449.

550
§ 9641
711 Ch. 39, $848.

154
$ 9652
264 Ch. 43, sš 1-50, 67.

487
INTERSTATE COMMERCE Š 9971

521 Ch. 43, $$ 82, 83.

478
ACT.

Ch. 46, § 66.

171
Act 1887, Feb. 4, ch. 104, 24 COMPILED STATUTES AN-1 Ch: 47

518
Stat. 379.
NOTATED SUPPLE Ch. 47, $ 10.

511
Ch. 104

MENT 1923.
..606, 777

Ch. 48, SS 138-172.
§ 8563
$ 1(18-22). Amended

606

146, 481, 494, 539, 543
1920, Feb. 28, ch. 91,

$$ 8604a, 8604aa.
8

777 | Ch. 48, $ 139, subsec. 8... 146

$ 9992140
402, 41 Stat. 476.. 606

521 Ch. 48, § 145.
§ 20. Amended 1906, June

$ 1007144CC

569

442, 533, 513, 572
29, ch. 3591, § 7, 34 Stat.

Ch. 48, § 146.

492
595; 1915, March 4, ch.

Ch. 48, § 156.

442
ILLINOIS.
176, § 1, 38 Stat. 1196;

Ch. 48, $ 161.

160
1916, Aug. 9, ch. 301, 39

CONSTITUTION.
Ch. 51, § 2..

151
Stat. 441; 1920, Feb. 28,

Ch. 57, § 2.

556
ch. 91, $$ 436-438, 41

Art. 2, § 3.
178 Ch. 59, § 2.

556
Stat. 494.....

777
Art. 2, $ 5.
733 Ch. 77, 88 16, 18, 20.

• 143
Art. 2, $ 9.
.131, 73? Ch. 91, 88 1-16x.

178
STATUTES AT LARGE,

Art. 4, § 13.

504 Ch. 91, § 5, subsecs. 1a, 1b 178
Art. 6, § 11.

472

Ch. 91, $$ 7, 9, 12, 12a, 19,
1887, Feb. 4, ch. 104, 24 Art. 6, § 33.

733

20, 37.
Stat. 379. See Interstate Art. 13, § 5.

606

178

Ch. 94, § 1.
Commerce Act.

606
1898, July 1, ch. 541, 30
REVISED STATUTES 1874.

Ch. 110, § 91.

415
Stat. 544.

Ch. 110, $ 118.
See Bank-

.131, 172
Ch. 30, $ 5......... 530 Ch. 110, § 119.
ruptcy Act.
1899, March 3, ch. 425, $

Ch. 110, § 123.

472
HURD'S REVISED STAT-
9, 30 Stat. 1151...

521
UTES 1915-16.

Ch. 111%, $$ 10, 45, 62.. 606
1906, June 29, ch. 3591, $

Ch. 120
7(11), (12), 31 Stat.

567

769

140

39

41

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

BURNS ANNOTATED PUBLIC STATUTES 1882.
1877, p. 69, § 8. Amended

STATUTES SUPPLE-

Ch. 82, $$ 18, 21.....
by Laws 1887, p. 156...
MENT 1921.

258
472

343a
1877, p. 212. Amended by

Ch. 148, § 8.

393
Laws 1903, p. 352... 444

405

336

REVISED LAWS 1902.
1887, p. 156.

472
1392b

821
1903, p. 352..

444
2250
753 Ch. 78, $ 30...

258
1917, p. 338.

183
6143g
110 Ch. 154, $ 8...

769
1917, p. 558, 8 1

137
6584b

390 Ch. 173, § 81. Repealed
1919, p. 442
558 $$ 8020r2, 802032

879 by Laws 1912, ch. 542.. 700
1919, p. 978, $S 1, 2. 521

$ 8020w
872 Ch. 197, § 16..

725
1919, p. 979, § 7, subsec. 8 521

8356d

398
1919, p. 982, § 17.

521
83560

815 GENERAL LAWS.
1921, pp. 690, 692, 88 22,
$$ 10052d5, 10052e5. 852

Ch. 3, § 4...
733 88 10139u12, 10139w12... 870 Ch. 4, 87, subsec. 34.

280
25

360
1921, p. 698, § 39.
131

Ch. 13, S 10.

708
1921, p. 793, $$ 12, 14. 532

LAWS.
Ch. 31, $$ 3, 26, 47

357
1921, p. 797.

39

Ch. 41, § 35.
1923, p. 335.
558 1873, ch. 76, $$ 1, 2.
111

795

Ch. 43, § 28.
1923, p. 592.
193 ! 1883, ch. 55'...

123
Ch. 44

360
1923, p. 628.

440

1889, ch. 95, $81, 2.
Amended by Laws 1895,

Ch. 44, § 32.

300

280
ch. 123, § 1.

Ch. 54, $$ 128, 141.
852
Ch. 59, $ 2.

651
INDIANA.
1895, ch. 123, § 1

852
1899, ch. 159. Amended

Ch. 60, $ 2.

675
CONSTITUTION.
by Laws 1913, ch. 203. . 8421 Ch. 60, $$ 15, 62, 63.

259
1905, ch, 129, $ 217.

Ch. 62, $$ 5, 10-13.
750
Ch. 71

360
Art. 1, $ 1.

111 | 1905, ch. 169, § 283, 745
Art. 1, § 11

Ch. 71, $$ 34, 59.

360
849 1.905, ch. 109, $ 677. 746
Art. 3

Ch. 79, SS 14. 16,.
109 1907, ch. 234, § 1.

41, 224
329 Ch. 79, SS 22-34.
1909, ch. 95, $ 5 et seq.. 876

Ch. 79, § 45.

077
REVISED STATUTES 1852.
1909. ch. 95, § 5, subsecs.

Ch. 90

651
3, 9...

876
Volume 1.

26
1913, ch. 203.

Ch. 90, § 1.
842

694
Ch. 90, $$ 14, 17.

Amended
Page 413, & 13, subsec. 5.. 763 1913, ch. 300.

by Laws 1923, ch. 123.. 817 Ch. 94. $$ 121, 122, 12+

Ch. 90, $ 24.

.18, 26

329
REVISED STATUTES 1881. 1913, ch. 3:35.
1913, ch. 335, $ 6.

126, 130, 133, 135, 138.. 228
329

29
$ 1331

Ch. 105, 88 3, 5.
746 1915, ch. 106.
216, 427, 688, 765, 845 Ch. 105, § 47..
Ch. 105, $ 46.

9

29
BURN'S ANNOTATED 1915, ch. 106, $ 6..

826
Ch. 105, $ 51.

9
STATUTES 1914.
1915, ch. 106, § 8. Amend-

Ch. 106, $ 3.

14
$ 237
747 ed by Laws 1919, ch. 57

Ch. 106, $ 17, subsec, 2. 908
$ 254

116

410, 427, 875 Ch. 106, § 17, subsec. 4. .34, 35
338
584 1915, ch. 106, $$ 13, 14.

Ch. 106, 20, subsec. 1... 9
392

883
Amended by Laws 1919,

Ch. 106, $ 21, subsec. 4(1) 713
410
336 ch. 57..

826 Ch. 106, § 52, subsec. 1... 713
418

393 1915, ch. 106, $ 18. Amend-
427

Ch. 106, § 53, subsec. 3... 713
761 ed by Laws 1919, ch. 57., 845 Ch. 106, $ 58, subsec. 3. 3
432
750 1915, ch. 106, $ 31.

Ch. 107, § 38.

655
$$_558, 562.
883 Amended by Laws 1919,

Ch. 107, § 48.

696
$ 599

858
ch. 57...

70S
609
403 | 1915, ch. 106, $ 38.

Ch. 114, § 34.

258
88 645, 646.
336 Amended by Laws 1919,

Ch. 129, § 2, subsec. 5. 900
$8 671, 672, 681, 696. 110 ch. 57.

869 Ch. 137, § 4..

797
$ 870
123 1915, ch. 106, $ 60.. 427 Ch. 138, $$ 2, 86.

780
$ 928 et seq.:
111 | 1915, ch. 106, § 76(b).

Ch. 139, $S 14, 15.

780
$8929-933, 936.
852 Amended by Laws 1919, Ch. 152

683
$ 1451
746 ch. 57..
881 Ch. 152, $$ 7, 11

904
1694 et seq.
812 | 1917, ch. 4, $ 4. Amended

Ch. 152, $ 12.

731
§ 2040
747 by Laws 1921, ch. 250, $ Ch. 152, S 28.

694
2056

818 1: Laws 1923, ch. 23, $ 1 747 Ch. 155, $$ 27, 31, 41, 43,
$$_2068, 2072.
817 | 1917, ch. 4, § 15.

815
44

722
8 2074
$75 | 1919, ch. 57 410, 427, 826, Ch. 156, $ 14.

775
$ 2075

7700
845, 869, 875, 879, 881 Ch. 150, Š 41

772
$$ 2095, 215i.
747 1919, ch. 59, $$ 332, 334.. 870 Ch. 156, § 42.

775
$2159
745 1921, ch, 98, $$ 1, 2. 852 Ch. 156, $ 43.

772
2231
750 1921, ch. 250, $ 1.. 747 Ch. 167, S 22-35.

670
2313
329 | 1921, ch. 251, $ 2.
821 Ch. 172, § 18.

772
2588
746 1923, ch. 23, $ 1.
747 Ch. 175, § 186.

43
2828
866 1923, ch. 33, $ 1.
849 Ch. 185, $$ 1, 15.

681
$ 3014
403 1923, ch, 34...
747 Ch. 191, $ 1..

354
8 3123
754 1923, ch. 34, $ 1.
747 Ch. 191, $ 18.

33
$ 4622a et seq..
876 1923, ch. 123.
817 Ch. 192, $ 4.

203
$8 5123, 5124.
8.72 1923, ch. 182.

109 Ch, 193, $ 11,
6023
335 1923, ch. 182, $ 5.
109 Ch. 195, SS 1, 2.

18
$$_6607, 6668.
390

Ch. 195, § 11.

263
$ 7490
109

Ch. 197, $ 2.

18
7683
703

Ch. 197, $ 9.
7723

18, 696
MASSACHUSETTS.
116

Ch. 197, $ 10.

18
7730
765

Ch. 203, § 1.

574
7977

S 15
CONSTITUTION.
Ch. 203, $ 5.

769
$S 8020b, 8020h3, S02001.

209, $ 2.

574
8022, 80226, 80:22e, S038 420 PE 2. ch. 1, 1, art. 4.... 651 Ch: 211; 1o.
754 Pt. 2, ch. 1, $ 3, art. 10... 280 Ch. 212, $ 3.

4.

3:19
S813

Ch. 213, $ 3.
GENERAL STATUTES 1860.
9089x

779
393

Ch. 213, $ 4

23
$ 9907
7171 Ch. 28, $$ 5, 11.. .... 259) Ch. 214, $$ 26, 28.

902

879 Ch. 112

750)

Ch. 215, $ 16.
690 | 1914, ch. 553.

235 $ 20. Amended by Laws
Ch. 215, $S 22, 29.
249 1914, ch. 636.
357 1919, ch. 629.

430
Ch. 215, $ 44.
223 1915, ch. 226.
685 $822, 29....

377
Ch. 218, 8 4.
23 | 1916, ch. 174, 8 2.

23
Ch. 218, § 30.
783 1917, ch, 101.

696 CITY CHARTERS.
Ch. 218, § 38.
23 1917, ch. 315

720 Greater New York, $ 34.
Ch. 224
.353, 6€ 1918, ch. 24.

357

Laws 1901, ch. 466. 625
Ch. 228, $ 4.
18, 6: 1918, ch. 129.

9 Greater New York, g 1001.
Ch. 228, $S 5-7.
69 1919, ch. 187.

677
Laws 1897, ch. 378...

342
Ch. 230, $$ 1, 6, 7.
35. 1922, ch. 486.

252 Greater New York, $ 1610.
Ch. 231, § 4.
696 1922, ch. 486, $ 32.

241

Laws 1901, ch. 466. 625
Ch. 231, § 5.
29 | 1922, ch. 532, § 8.

658
Ch. 231, $ 7. subsec. 6.. 900 1923, ch. 402, $ 3.

677

LAWS.
Ch. 231, § 29.

770
Ch. 231, § 31. .772, 797

1846, ch. 216, § 14..

197
Ch. 231, § 51.

1882, ch. 410, $ 990. 342
7, 224, 276, 900, 902

NEW YORK.

1882, ch. 410, $ 1991.
Ch. 231, $ 110b. Added by

Amended by Laws 1918,
Laws 1922, ch. 532, $ 8.: 658 CONSTITUTION.

ch. 179...

625
Ch. 231, § 116..
696

1897, ch. 378. See City
Art. 1, § 6........

342
Ch. 231, § 120
703

Charter of Greater New
Ch. 231, $ 122
43, 235

York,
Ch. 231, § 124..

670

CIVIL PRACTICE ACT. 1901, ch. 466. See City
Ch. 231, § 127.,
41 (Laws 1920, ch. 925)

Charter of Greater New
Ch. 231, 128.
900

York.
$$ 15, 44..

902
Ch. 231, § 138.

3421918, ch. 179.

625
$$ 243, 262, 422, 424, 425 381 1919, ch. 629.
Ch. 231, § 145.
224

430
Ch. 232, 8 1.

.264, 772
443, subsec. 3...
381 1920, ch. 640.

622
Ch. 232, $ 2.

772
$8 1451, 1457..

436 1920, ch. 925. See Civil
Ch. 233, $ 22.
355

Practice Act.
Ch. 233, § 23.

700
RULES OF CIVIL PRAC 1922, ch. 660...

648
Ch. 233, $ 65.

721

TICE.
Ch. 239, $ 1.
249 Rule 113

.375, 636
Ch. 240, $$ 11-15:
681

OHIO.
Ch. 247, § 9.

662 | CODE OF CRIMINAL PRO-
Ch. 250, $$ 22, 31, 32. 771

CEDURE.

CONSTITUTION
Ch. 255, $ 1.
255

100
Ch. 255, $ 35.
674 88 22, 343, 344, 542...... 645 Art. 1, $ 1..

Art. 1, § 10.
Ch. 259, 81.
226

.90, 808

100
Ch. 259, $ 4.

Art. 1, § 19.
230 CONSOLIDATED LAWS.
Ch. 259, $ 5.

Art. 2, $81, 22.

100
574

311
Ch. 266, § 30.
783

Art. 4, § 4.
Arbitration Law.

Art. 4, $ 6......308, 311, 804
Ch. 266, $ 60. .661, 783 $ 3

203
Art. 4, $ 20.

67
Ch. 274, $ 4..
3 $ 8

436
Art, 6, § 3

87
Ch. 276, § 87.
23

Art. 10, $ 7.

100
Ch. 278, $ 30.

11 Decedent Estate Law.
Ch. 278, S 34.
780

Art. 12, $$ 2, 4, 5, 6. 100
Ch. 279, $ 1.

372 Art. 18, $$ 2, 3, 13...... 100
§ 17 ....
23
Insurance Law.

GENERAL CODE.
SPECIAL LAWS.

389

§ 126
&$ 27, 28....

369
1918, ch. 185...
357

$8 614–2, 614–84.

808
§ 141, amended by Laws
1919, ch. 187, 88 1-10...
677

61487

84
1922, ch. 660..

648
614-88

SOS
S$ 141a, 141b.

Added by
LAWS.

417

$$ 1089—9, 1177-12.

Laws '1922, ch. 660..... 648 88 1465-37 to 1465—108 306
1855, ch. 257...
258

$ 1465-68

305
1888, ch. 429.

49
Penal Law.

SS 1465—68a, 1465—68b,
1888, ch. 429, $ 9. Amend Ch. 40

625 1465-90

213
ed by Laws 1890, ch. $8 1290, 1293a.

432 | $ 4214

108
341, § 1.
49 $ 1592

625 $ 4270. Amended by Laws
1890, ch. 341, $ 1.
49

1.920, p. 1208.

51
1890, ch. 421, $$ 1, 21. 49 Personal Property Law.

4313

51
1892, ch, 435,

1..
49

4628

56
1894, ch. 288...

265
8 99

203
4736

.87, 812
1894, ch. 367, $ 16.

100

.203, 345
49

For cases in Dec.Dig. & Am.Dig. Key-No.Series & Indexes see same topic aud KEY-NUMBER
LAWS.
1919, p. 707...

87 1921, pp. 183, 185. 1913, p. 286, § 26. Amend- 1920, pp. 1078, 1165. 100 1923, pp. 212-223. ed by Laws 1914, p. 188, 1920, p. 1208.

51 1923, p. 215. 311 1921, p. 9.,

108 1923, p. 222. 1914, p. 188, $ 1.. 311 | 1921, p. 95.

82 1923, p. 301.

213 808

84 100 892

$ 1..

as

STIPULATIONS.

Exemptions. C3 (III.) Parties waive informalities of

244 (11.) perty owned by church and pleadings by stipulation as to pleadings or is used as pastor esidence held taxable.-People sues for trial.-People v. Lord, 146 N. E. 506. v. Methodist Episcopal Church of Waukegan

w 18(9) (N.Y.) Agreement to deduct certain Station, 146 N. E. 105. amount from verdict binding.-Larscy v. T.

V. LEVY AND ASSESSMENT. Hogan & Sons, 146 N. E. 430.

(P) Mode of Assessment ot Corporate STREET RAILROADS.

Stock, Property, or Receipts. II. REGULATION

C 376 (3) (Mass.) To require value of propAND OPERATION.

erty in another state to be deducted from corOm 100(1) (Mass.) Minor pedestrian held neg.

porate franchise, tax must be actually levied ligent.-Sullivan v. Boston Elevated Ry. .Co.,

on property; "subject to."'-American Mfg. 146 N. E. 24.

Co. v. Commonwealth, 146 N. E. 801. Cw117(5) (Mass.) Evidence held insufficient

Merchandise of domestic corporation situatto make jury question as to motorman's negli- ed in New York held not subject to taxation gence.-Glennon v. Boston Elevated Ry. Co., there, within statute to deduction from 146 N. E, 250.

franchise value.-Id. Om 117(5) (Mass.) Questions of negligence of street railroad held for jury.-Sharp v. Boston

(G) Review, Correction, or Setting Aside Elevated Ry. Co., 146 N. E. 251.

of Assessment. Om 117(7) (Mass.) Evidence held not to warrant submission of negligence in striking minor required to reverse its assessment for alleged

Cw485(1) (N.Y.) State tax commission not pedestrian, attempting to board car.- -Sullivan

error, where amount of error not shown.v. Boston Elevated Ry. Co., 146 N. E. 24. em 117(26) (Mass.) Questions of due care of People ex rel. Charles Kohlman & Co. v. Law,

146 N. E. 622. automobile driver held for jury.-Sharp v. Bos

Cmw 496(10) (N.Y.) Taxpayer, seeking revision ton Elevated Ry. Co., 146 N. E. 251.

of assessment, must not only prove error, but SUBROGATION.

its exact amount.-People ex rel. Charles Kohl

man & Co. v. Law, 1.46 N. E. 622. Cam28 (Mass.) Surety has no right of subro- 496(12) (N.Y.) Appellate Division held ungation till claim has been paid in full.-Westing- authorized to remit proceedings to state tax house Electric & Mfg. Co. v. Fidelity & Depos-commission, where relator failed to fix amount it Co. of Maryland, 146 N. E. 711.

of alleged error in assessment.-People ex rel. Surety for limited amount not entitled to Charles Kohlman & Co. v. Law, 146 N. E. 622. credit on its liability for amount received from bankrupt estate.-Id.

VII. PAYMENT AND REFUNDING OR RE.

COVERY OF TAX PAID.
SURETYSHIP.

Ow537 (Ind.App.) Taxpayer's right to recovSee Principal and Surety.

er taxes wrongfully assessed not changed, be

cause county treasurer had distributed money. SURVIVAL,

--- American Mills Co. v. Fifer, 146 N. E, 870.

C-543(1) (Ind. App.) Taxpayer's action, See Abatement and Revival, 58.

against county treasurer to recover taxes TAXATION.

wrongfully assessed, cannot be maintained.

American Mills Co. v. Fifer, 146 N. E. 870. See Ilighways, Em127.

X. REDEMPTION FROM TAX SALE. I. NATURE AND EXTENT OF POWER IN GENERAL.

Om696 (Mass.) Statute providing method of

redeeming property from tax sale by payinent Ono I (Mass.) Tax on income from property is

to collector must be strictly construed.-Ilodsin essence a tax on property.---American Mfg. don v. Weinstein, 146 N. E, 675. Co. v. Commonwealth, 146 N. E. 801.

Om713 (Mass.) Certificate issued by ex-tax III. LIABILITY OF PERSONS AND

collector for redemption of property from tax PROPERTY.

sale held without legal effect.-Hodsdon v.

Weinstein, 146 N. E, 675. (A) Private Persons and Property in General.

Om724 (Mass.) Money received for redemption

of property from tax sale must be paid to perCm88 (Mass.) Nonresident brokers, holding at time holding office of tax collector.warehouse receipts, hele "owners” of cotton.- Hodsdon v. Weinstein, 146 N. E. 675. Brush v. City of New Bedford, 146 N. E. 9. Curs 104 (Mass.) Resident executors appointed

XI. TAX TITLES. under foreign will, not acting as trustees, held

(C) Actions to Confirm or Try Title. not liable for income tax on sale of intangibles.--Brewster v. Coinmissioner of Corpora-Om810(!) (11.) Burden of proving validity of tions and Taxation, 146 N. E. 259.

tax deeds on persons claiming thereunder.

City of Chicago v. Collin. 146 X. E. 741. (B) Corporations and Corporate Stock Ew810(3) (11.) Judgment declaring tax deeds and Property.

void beld warranted.-City of Chicago v. Collin, ww117. (Mass.) Franchise tax of New York 146 N. E. 741. held to be tax on income itself.-American Mfg. Co. v. Commonwealth, 146 N. E. 801.

(D) Rights and Remedies of Purchaser of em 145 (N.Y.) Exercise by railroad of right to

Invalid Title. cross navigable waters held assessable as Onwa 819 (Mass.) Right to relief of grantee in "special franchise."--People ex rel. New York tax deed is dependent on full performance of Cent. R. Co. v. State Tax Commission, 146 N. acts required by statute.-Byrne v. Inhabita ats E. 197.

of Town of Sharon, 146 N. E. 706. 146 N.E.-61

son