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and the negligence of defendant.—Heidmann v.
St. Paul City Ry. Co. (Minn.) 226.
*In an action for injuries by being struck by
a street car, railway company's pegligence held
*The rule making it the absolute duty of a
person approaching a railway crossing to look
and listen held not to apply to streetrailway
crossings.-Morris v. St. Paul City Ry. Co.
by a street car, whether the person injured was
guilty of contributory negligence held for the
jury.-Morris v. St. Paul City Ry. Co. (Minn.)
See Highways; Municipal Corporations, 88
who would thereby reap advantage in any way
Subrogation is not allowed in favor of a per.
discharges by payment.-Brown Sheldon
A county treasurer, delivering to a bank a
Sheldon State Bank (Iowa) 289.
A county treasurer depositing county funds
preferred depositor on his payment to the county
A street railway franchise held to require the To corporate stock, see Corporations, $ 3.
A franchise to a street railway company con- See Waters and Water Courses, $ 2.
ing Liquors, $ 4.
*Point annotated. See syllabus.
*Courts refuse to entertain actions on con- | Duties of township tax officers, see Towns, & 1.
gages, $ 1.
see Adverse Possession, $ 1.
Power to levy road tax, see Highways, $ 2.
Presumptions as to assessments, see Evidence,
Presumptions as 'to residence of grantee in tax
see Constitutional Law, $ 4.
verse Possession, $ 1.
Local or special tares.
Municipal Corporations, $ 5.
Occupation or privilege tares.
A provision in an ordinance imposing an occu-
pation tax on telephone companies, held not in
violation of Const. art. 9, § 6, because not uni-
form in respect to telephone companies with-
Lincoln (Neb.) 284.
*An occupation tax measured by a percent-
ny whose franchise is also taxed held not to tas
Co. v, City of Lincoln (Neb.) 284.
St. 1898, $ 1152, providing for an assessment
elect officers, held not violative of Const. art. 8.
§ 1. providing that the rule of taxation shall be
uniform, because there was no board for review
of an assessment made under the act.-Strange
v. Oconto Land Co. (Wis.) 1023.
§ 2. Liability of persons and property.
Where a soldier was claiming an allowance
on his own tax assessment under Code Supp.
1902, § 1304, the burden was on the defendant to
show that he was not entitled to the exemp-
of $5,000, if such was the fact.- White v. City
of Marion (Iowa) 254.
On appeal to the district court from the rul-
emption allowance from taxation, plaintiff's pe
tition held sufficient to confer jurisdiction on
the district court without a transcript of the
proceedings before the board.-White v. City of
Marion (Iowa) 254.
Facts held sufficient to show that petitioner
made a claim for a soldier's exemption allow-
ance before a board of review and that the same
Soldier's property held of the value of more
than $5,000, so that he was not entitled to a
8 1304.-White v. City of Marion (Iowa) 234.
A soldier is not deprived of his exemption
from taxation provided by Code Supp. 182, $
1304, by the fact that he and his wife jointly
own property of the value of $5,000 or more. -
White v. City of Marion (Iowa) 254.
A soldier's life estate in land should be con-
worth of property, and is therefore not enti-
tled to a soldier's exemption from taxation un- , be assumed that town officers must be residents
and county taxes in the town in such an emer-
v. Oconto Land Co. (Wis.) 1023.
ery of tax paid.
The delivery by a county treasurer to a bank
Burchardt v. Scofield (Iowa) 1061.
persons or personal property.
property taxes, authorized by Acts 32d Gen.
A petition in an action under Acts 32d Gen.
quent personal property taxes, held to sufficient-
Right of a landowner, respecting a_tax sale
-Burchardt v. Scofield (Iowa) 1061.
Rights of parties in tax proceedings are gov-
erned by the law in force at the time of the tax
sale.-Lawton v. Barker (Minn.) 249.
state for taxes, notwithstanding more than
§ 7. Redemption from tax sale.
Under Gen. Tax Law (Laws 1893, pp. 388,
quent state tax lands held required to pay to
the purchaser the amount the purchaser paid
*An owner of land held not entitled to re-
an invalid notice of the sale.-G. F. Sanborn Co.
*Under Laws 1902, p. 26, c. 2, § 47, a notice
were delinquent and the rate of interest to be
Gen. Laws 1905, p. 407, c. 271, relating to
by the holder of a tax certificate, does not
sons under disability.-State v. Krahmer (Minn.)
Gen. Laws 1905, p. 407, c. 271, relating to
* Point annotated. See syllabus.
The provision of Gen. Laws 1905, p. 407, c. they were in the form required by law.-Strange
*A proceeding to assess an inheritance tas
not being in equity, one claiming as an heir
*Rule respecting liability for an inheritance
tax stated.-Lamb's Estate v. Morrow (Iowa)
*Under the inheritance tax law, if land pass-
ed by deed, etc., made or intended to take effect
heritance tax.---Lamb's Estate v. Jorrow (Iowa)
*Under Pub. Acts 1903, p. 277, No. 195, in
computing the amount of inheritance tax to be
gage upon land should be deducted from the
cession taxes.-In re Fox's Estate (Mich.) 508
to redeem.-Haney V. Miller
See Schools and School Districts, $ 1.
TELEGRAPHS AND TELEPHONES.
Admissibility in evidence of telephone conver
sation, see Evidence, $ 3.
labor of telegraph operators, see Statutes, $ 1.
Validity of tax laws, see Taxation, $ 1.
Co. v. City of Lincoln (Neb.) 281.
a patron of a telephone company held maintain-
crimination.--Plummer Hattelsted (Iowa)
gross earnings in a municipality imposed on a
*The limitation in the general revenue law such earnings are made up in part of tolls and
earnings of its business in the ordinance grani.
The exacting of a percentage of the gross
ing a franchise to a telephone company, is a
Provision for an annual payment to munici-
*Point annotated. See syllavus.
"privilege tax," is in the nature of a rental | Color of title, see Adverse Possession.
Action as in contract or tort, see Action, $ 1. § 1. Mutual rights, duties, and liabili- Liabilities of particular clas8c8 of persons.
ties of co-tenants. Want of diligence on the part of the vendor in Employés, see Master and Servant, $ 15.
See Municipal Corporations, $ 8. discovering fraud, inducing him to sell, held no defense to an action for a reconveyance.-Lewis
Particular torts. v. Jacobs (Mich.) 325.
See Assault and Battery, § 1; Fraud; Libel An actiou by a tenant in common to have his and Slander; Malicious Prosecution; Negliundivided share set apart to him held an action gence; Seduction, $ 1; Trespass; Trover in partition and not maintainable unless he is and Conversion. entitled to the present possession of his share.- Causing death, see Death, $ 1. Mathews v. Glockel (Neb.) 404.
Civil damages from sale of liquors, see Intoxi
cating Liquors, $ 7. TENDER.
Remedies for torts.
See Trespass, $ 1; Trover and Conversion, $ 1.
Measure of damages, see Damages, $ 3.
and School Districts, $ 1.
Restraining acts of by injunction, see Injunc
tion, $ 3. See Wills.
8 1. Government and officers. TESTAMENTARY CAPACITY.
*The duties of township trustees, save that
of levying taxes, are quasi judicial, and no See Wills, § 1.
liability attaches because of mere error or mis-
Theulen v. Viola Tp. of Audubon County (Iowa)
26. See Larceny.
In view of Code Supp. 1907, $$ 1528, 1530,
1532, 1533, 1538, township trustees held not inTIMBER.
trusted with the duty to keep highways in re
pair.-Theulen v. Viola Tp. of Audubon CounSee Logs and Logging.
ty (Iowa) 26.
St. 1898, § 1152, providing under certain cir-
cumstances for the collection of taxes in one
town by the officers of an adjoining town, held For particular acts in or incidental to judicial not violative of Const. art. 13, § 9, requiring proceedings.
all town officers, to be elected by the electors of Application for intervention, see Parties, s 1.
the town.-Strange v. Oconto Land Co. (Wis.) Motion for new trial, see New Trial, $ 2.
1023 Settlement of bill of exceptions, see Exceptions,
Where a town elects no officers to assess and Bill of, § 1.
collect taxes, and the assessor and collector of Taking appeal or suing out writ of error, see an adjoining town claim the right to do so unAppeal and Error, $ 3.
der St. 1898, § 1152, and actually exercise the
rights of office, held that they are de facto of*Whether the word "from" shall be construed ficers.-Strange v. Oconto Land Co. (Wis.) 1023. as inclusive or exclusive depends on the context, or the subject-matter, and particularly on § 2. Property, contracts, and liabilities. the expressed intention of the parties.—Budds
Facts heid not to show an implied contract v. Frey (Minn.) 138.
by a township board to pay for legal services Under Rev. Laws 1905, § 5514 (21), where rendered by plaintiffs.-Clark v. West Blomfield the word "from" refers 'to the time' within Tp. (Mich.) 638. which an act is required or permitted to be $ 3. Actions. done, the first day is excluded.--Budds v. Frey *A township cannot sue or be sued.-Theulen (Minn.) 158.
v. Viola Tp. of Audubon County (Iowa) 26. TITLE
TRADE-MARKS AND TRADE-NAMES. Affected by adverse possession, see Adverse Possession, $ 2.
§ 1. Infringement and unfair competiAffected by chattel mortgage, see Chattel Mort
tion. gages, $ 2.
*Right to use one's own name as a trade-name Change of affecting insurance, see Insurance, defined.—Sheffield-King Willing, Co. v. Sheffield $ 5.
Mill & Elevator Co. (inn.) 447. * Point annotated. See syllabus.