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STOCK.

and the negligence of defendant.—Heidmann v.

St. Paul City Ry. Co. (Minn.) 226.
Corporate stock, see Corporations, $ 3.

*In an action for injuries by being struck by
Of railroad company, see Railroads, $ 1.

a street car, railway company's pegligence held
Of unincorporated associations, see Joint-Stock for the jury.-Morris v. Št. Paul City Ry. Co.
Companies.

(Minn.) 500.

*The rule making it the absolute duty of a
STOCKHOLDERS.

person approaching a railway crossing to look

and listen held not to apply to streetrailway
Of corporations, see Corporations, $ 4.

crossings.-Morris v. St. Paul City Ry. Co.
Of national bank, see Banks and Banking, & 3. (Minn.) 500.
Of unincorporated associations, see Joint-Stock *In an action for injuries in being run down
Companies.

by a street car, whether the person injured was

guilty of contributory negligence held for the
STOLEN GOODS.

jury.-Morris v. St. Paul City Ry. Co. (Minn.)

500.
See Receiving Stolen Goods.

STREETS.
STREET RAILROADS.

See Highways; Municipal Corporations, 88

7, 8.
See Railroads.
As employers, see Master and Servant, &$ 3, 6.

SUBROGATION.
Carriage of passengers, see Carriers.
Estoppel to deny corporate existence, see Cor- Subrogation is never allowed in favor of one
porations, $ 1.

who would thereby reap advantage in any way
Subjects and titles of statutes, see Statutes, $ 3. from his own wrongdoing.-Brown v. Sheldon
Use of city street by, see Municipal Corpora- State Bank (Iowa) 289.
tions, $ 7.

Subrogation is not allowed in favor of a per.
§ 1. Establishment, construction, and son who is himself personally liable for what he
maintenance.

discharges by payment.-Brown Sheldon
Under Comp. Laws, c. 164, § 51, art. 2, as State Bank (Iowa) 289.
amended by Laws 1901, p. 370, No. 238, the

A county treasurer, delivering to a bank a
fact that the consent of two adjoining property receipt for taxes due from the bank and se-
owners for the use of a public highway by an curing credit for the amount of the taxes on his
interurban railroad was obtained by fraud held deposit account in the bank, held not subrogated
not to affect the company's rights, if the con- to the claim of the county for taxes on his
sent of the requisite number of owners was settlement with the county for the amount of
properly secured.-Ecorse Tp. v. Jackson, A. A. the deposit on failure of the bank.-Brown v.
& Ď. Řy. (Mich.) 89.

Sheldon State Bank (Iowa) 289.
A contract between a street railway company
and a city held not ultra vires.-City of Niles in a bank in violation of Code, $ 1457, held not

A county treasurer depositing county funds
V. Benton Harbor-St. Joe Ry. & Light Co. subrogated to the rights of the county as
(Mich.) 937.

preferred depositor on his payment to the county
A transaction between a city and two street of the amount lost by the failure of the bank. –
railway companies held to amount to a com- Brown v. Sheldon State Bank (Iowa) 289.
plete novation binding one of the companies to
pay to the city a part of the cost of paving a
street.-City of Niles v. Benton Harbor-St. Joe

SUBSCRIPTIONS.
Ry. & Light Co. (Mich.) 937.

A street railway franchise held to require the To corporate stock, see Corporations, $ 3.
company to be relieved from a burden to show
a certain fact.-City of Niles v. Benton Harbor-

SUBTERRANEAN WATERS.
St. Joe Ry. & Light Co. (Mich.) 937.

A franchise to a street railway company con- See Waters and Water Courses, $ 2.
strued, and held to give to the city the option
to terminate the rights of the company, and,
the city not having exercised the option, it may

SUIT.
hold the company on its agreement to pay a
part of the cost of paving a street.-City of

See Action.
Niles y. Benton Harbor-St. Joe Ry. & Light Co.
(Mich.) 937.

SUMMARY PROCEEDINGS.
An acceptance of an ordinance granting a
franchise to a street railway held prima facie Collection of taxes, see Taxation, $ 5.
an acceptance by the company.-City of Niles Recovery of possession by landlord, see Linda
V. Benton Harbor-St. Joe. Ry. & Light Co. lord and Tenant, $ 6.
(Mich.) 937.
§ 2. Regulation and operation.

SUMMONS.
Where a statute regulating the operation of
electric cars is obviously for the benefit of the See Process.
public in general, a failure to comply with the
mandatory requirements of the act is at least

SUNDAY.
evidence of negligence in any action by an in-
dividual for injuries.--Fortin v: Bay City Trac- Keeping saloon open on Sunday, see Intoxicat-
tion & Electric Co. (Mich.) 741.

ing Liquors, $ 4.
*In an action to recover for personal injuries Mandamus to prevent violation or Sunday law,
caused by collision between street car and plain- see Mandamus, & 1.
tiff's buggy, evidence held sufficient to go to the Right to recover on quantum meruit for goods
jury on the question of contributory negligence sold on Sunday, see Sales, $ 1.

*Point annotated. See syllabus.
117 N.W.-77

a

$ 2.

*Courts refuse to entertain actions on con- | Duties of township tax officers, see Towns, & 1.
tracts made in violation of Sunday statutes, be- | Of public lands, see Public Lands, $ 1.
cause one who has participated in violating a Parties entitled to raise constitutionality of tas
jaw cannot be permitted to assert any right law, see Constitutional Law, $ 1.
founded upon the illegal transaction.-Collins v. Payment of taxes by mortgagee, see Mort-
Collins (Iowa) 1089.

gages, $ 1.
*A note executed on Sunday, in violation of Payment of taxes to sustain adverse possession,
Code, & 5040, held merely voidable.-Collins v.

see Adverse Possession, $ 1.
Collins (Iowa) 1089.

Power to levy road tax, see Highways, $ 2.

Presumptions as to assessments, see Evidence,
*A note held valid, though executed on Sun-
day.-Collins v. Collins (Iowa) 1089.

Presumptions as 'to residence of grantee in tax
*Contracts made in violation of the statute deed, see Evidence, & 2.
forbidding business on Sunday are void, and Special or local laws relating to inheritance
cannot be made the basis of a recovery, nor taxes, see Statutes, $ 2.
can they be subsequently ratified.-King v. Tax laws as impairing obligation of contract.
Graef (Wis.) 1058.

see Constitutional Law, $ 4.
* Where defendant agreed on Sunday to sell Tax title as constituting color of title, see Ad-
plaintiff a car load of potatoes, and on Monday

verse Possession, $ 1.
the potatoes were weighed and examined, if the

Local or special tares.
acts on Monday were mere incidents of the See Drains, & 2; Schools and School Districts,
Sunday transaction, they would not prevent it

$ 1.
from being void, under the statute prohibiting
business on Sunday.-King v. Graef (Wis.) 1038. Assessments for municipal improvements, see

Municipal Corporations, $ 5.
*Where defendant agreed on Sunday to sell
plaintiff a car load of potatoes, which were

Occupation or privilege tares.
weighed, delivered, and paid for on Monday, See Intoxicating Liquors, $ 3; Telegraphs and
the transaction on Monday was a complete Telephones, $ 2.
contract of sale and delivery on that day, and
the void Sunday transaction would not bar a $ 1. Constitutional requirements and
recovery thereon.-King v. Graef (Wis.) 1058.

restrictions.

A provision in an ordinance imposing an occu-
SUPERVISION.

pation tax on telephone companies, held not in

violation of Const. art. 9, § 6, because not uni-
Of gas company, see Gas.

form in respect to telephone companies with-
in the city.-Nebraska Telephone Co. v. City of

Lincoln (Neb.) 284.
SUPERVISORS.

*An occupation tax measured by a percent-
Power of board of supervisors to levy road tax, age of the gross earnings of a telephone compa-
see Highways, 8: 2.

ny whose franchise is also taxed held not to tas
Right to construct cattleway over highway, see the same property twice.--Nebraska Telephone
Highways, 8 1.

Co. v, City of Lincoln (Neb.) 284.

St. 1898, $ 1152, providing for an assessment
SUPERVISORY CONTROL. and collection of taxes in a town which fails to

elect officers, held not violative of Const. art. 8.
See Certiorari, g 1.

§ 1. providing that the rule of taxation shall be

uniform, because there was no board for review
SUPREME COURTS.

of an assessment made under the act.-Strange

v. Oconto Land Co. (Wis.) 1023.
See Courts, & 5.

§ 2. Liability of persons and property.

Where a soldier was claiming an allowance
SURETYSHIP.

on his own tax assessment under Code Supp.

1902, § 1304, the burden was on the defendant to
See Principal and Surety.

show that he was not entitled to the exemp-
tion because his wife had property of the value

of $5,000, if such was the fact.- White v. City
SURRENDER.

of Marion (Iowa) 254.
Of insurance policy, see Insurance, $ 4.

On appeal to the district court from the rul-
ing of a board of review refusing a soldier's es-

emption allowance from taxation, plaintiff's pe
SURRENDER VALUE.

tition held sufficient to confer jurisdiction on

the district court without a transcript of the
Of insurance policy, see Insurance, $ 4.

proceedings before the board.-White v. City of

Marion (Iowa) 254.
SURVIVING PARTNERS.

Facts held sufficient to show that petitioner

made a claim for a soldier's exemption allow-
See Partnership, $ 3.

ance before a board of review and that the same
was denied.-White v. City of Marion (Iowa)

254.
SUSPENSION.

Soldier's property held of the value of more

than $5,000, so that he was not entitled to a
Of benefit insurance, see Insurance, g 11. soldier's exemption granted by Code Supp. 192.

8 1304.-White v. City of Marion (Iowa) 234.
SWINDLING.

A soldier is not deprived of his exemption

from taxation provided by Code Supp. 182, $
See False Pretenses.

1304, by the fact that he and his wife jointly

own property of the value of $5,000 or more. -
TAXATION.

White v. City of Marion (Iowa) 254.

A soldier's life estate in land should be con-
Acquisition of tax title by mortgage, see Mort-sidered in determining whether he has $5,00)
gages, $ 1.

worth of property, and is therefore not enti-
*Point annotated. See syllabus.

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tled to a soldier's exemption from taxation un- , be assumed that town officers must be residents
der Code Supp. 1902, § 1304.-White v. City of of the town in which they hold office, the state
Marion (Iowa) 254.

and county taxes in the town in such an emer-
In determining whether a soldier has proper-gency may be lawfully collected by officers of an
ty of the value of $5,000 so as to disqualify him adjoining town, as provided by statute.-Strange
from obtaining the exemption from taxation af-

v. Oconto Land Co. (Wis.) 1023.
forded by Code Supp. 1902, & 1304, property & 4. Payment and refunding or recov-
exempt from taxation is to be included. - White
v. City of Marion (Iowa) 254.

ery of tax paid.

The delivery by a county treasurer to a bank
Whether a soldier's property is of the value of a receipt for the amount of taxes due from
of $5,000, so that he is not entitled to an exemp- the bank and the credit of the amount thereof
tion under Code Supp. 1902, § 1304, is to be on his deposit account in the bank, held to be a
determined by the actual value of his property, collection of the tax as between the treasurer
and not from the assessment roll.-White V. and the county.-Brown 7. Sheldon State Bank
City of Marion (Iowa) 254.

(Iowa) 289.
A life estate in land is not subject to taxa- Right of a taxpayer to rely upon information
tion as such.-White v. City of Marion (Iowa) given him by the county treasurer stated. -
254.

Burchardt v. Scofield (Iowa) 1061.
*The exemption from taxation created by the $ 5. Collection and enforcement against
act of Congress exempting lands given as bounty

persons or personal property.
for military service held a privilege personal to Code 88 1390, 1406, held not to apply to an
the soldier receiving the warrant.-Herrick & action for the collection of delinquent personal
Stevens v. Sargent & Lahr (Iowa) 751.

property taxes, authorized by Acts 32d Gen.
He who has the right to property, and is not Assem. p. 70, c. 62.-McCrary V. Lake City
excluded from its enjoyment, cannot use the Electric Light Co. (Iowa) 964.
legal title of the government to avoid pay-
ment of taxes.-Herrick & Stevens v. Sargent Assem. p. 70, c. 62, for the collection of delin-

A petition in an action under Acts 32d Gen.
& Lahr (Iowa) 751.

quent personal property taxes, held to sufficient-
*Land held subject to taxation from the date ly show that the taxes sued for were personal
of the location thereon of a military land war- property taxes.—McGrary v. Lake City Elec-
rant, notwithstanding the suspension by the tric Light Co. (Iowa) 964.
government of the issuance of a patent there-
for.-Herrick & Stevens V. Sargent & Lahr $ 6. Sale of land for nonpayment of
(Iowa) 751.

tax.
Laws 1907, p. 387, c. 288, authorizing a hospi- record entry made under Code, g 1447, stated.

Right of a landowner, respecting a_tax sale
tal farm for inebriates and providing for a tax

-Burchardt v. Scofield (Iowa) 1061.
on all license fees for the sale of liquor to be re-
mitted to the State Treasurer, held not a viola- Effect of an entry made by a county treasurer
tion of Const. art. 9, § 3, providing that public on a tax sale record, under Code, § 1447, stated.
property used exclusively for public purposes -Burchardt v. Scofield (Iowa) 1061.
shall be exempt from taxation.- Leavitt v. City
of Morris (Minn.) 393.

Rights of parties in tax proceedings are gov-

erned by the law in force at the time of the tax
$ 3. Levy and assessment.

sale.-Lawton v. Barker (Minn.) 249.
A taxpayer appealing from the board of equal- Rev. Laws 1905, 88 935, 936, 937, considered,
ization has the burden of showing error.-West- and section 935 held to authorize the county au-
arn Union Telegraph Co. v. Dodge County (Neb.) ditor to assign and convey lands bid in for the
468.

state for taxes, notwithstanding more than
In determining the value of the property of three years had elapsed from the date of the
a telegraph company for taxation, that the tax sale.-State v. Scott (Minn.) 417.
net earnings are 13 per cent. of its gross earn-
ings does not justify the conclusion that the net

§ 7. Redemption from tax sale.
earnings of a particular district, comprising only

Under Gen. Tax Law (Laws 1893, pp. 388,
a part of the system, are but 13 per cent. of 393 394, No. 206), SS 78, 80, 81, amended by
the gross earnings of such part of the system.- adding sections 140 and 141 (Laws 1897, pp.
Western Union Telegraph Co. v. Dodge County 294, 295, No. 229), an owner redeeming delin-
(Neb.) 468.

quent state tax lands held required to pay to

the purchaser the amount the purchaser paid
In determining the actual value of the prop- to the state, though such amount may include
erty of a telegraph company for taxation the taxes of questionable validity.-Haney v. Miller
income from messages in a district comprising (Mich.) 71.
only a part of the system held not the proper
measure of the gross earnings of that part of the deem from a tax sale without reimbursing the

*An owner of land held not entitled to re-
system within the district.-Western Union Tel- purchaser for taxes paid by him subsequent to
egraph Co. v. Dodge County Neb.) 468.

an invalid notice of the sale.-G. F. Sanborn Co.
The net earnings of a telegraph company for v. Alston (Mich.) 625.
a single year are not a proper criterion by
which to determine the actual value of its of redemption which omits to state the year in

*Under Laws 1902, p. 26, c. 2, § 47, a notice
system for taxation.- Western Union Telegraph which the taxes on which the sale was founded
Co. v. Dodge County (Neb.) 468.

were delinquent and the rate of interest to be
Laws 1868, p. 131, c. 130, establishing a paid on the amount required to redeem is void.
board of review held not to exclude from review --Lawton v. Barker (Minn.) 249.
before the board an extraordinary assessment

Gen. Laws 1905, p. 407, c. 271, relating to
provided for by St. 1898 $ 1152, in a town notice of expiration of the time of redemption
which had not elected officers, but under sec-

by the holder of a tax certificate, does not
tion 1061, requiring assessors to lay before the change the method of service of notice on per-
board their whole assessment, held to include

sons under disability.-State v. Krahmer (Minn.)
such an extraordinary assessment.--Strange v. 780.
Oconto Land Co. (Wis.) 1023.

Gen. Laws 1905, p. 407, c. 271, relating to
Where a town fails to elect officers to assess notice of expiration of the time of redemption
and collect state and county taxes, it cannot on any certificate of a tax judgment sale, is
have town "authorities"; and hence, even if it constitutional.-State v. Krahmer (Minn.) 780.

* Point annotated. See syllabus.

V.

owner

The provision of Gen. Laws 1905, p. 407, c. they were in the form required by law.-Strange
271, allowing 8 months and 13 days within v. Oconto Land Co. (Wis.) 1023.
which holders of existing tax certiticates may
cause notices of expiration of redemption to be s 9. Legacy, inheritance, and transfer
given, held reasonable.--State Krahmer

taxes.
(Minn.) 780.

*A proceeding to assess an inheritance tas

not being in equity, one claiming as an heir
*Rights of purchaser of land at a state tax under irregular adoption proceedings cannot rely
suit for less than the amount of the decree upon equitable circumstances.-Lamb's Estate .
against the property on redemption from said Morrow (Iowa) 1118.
sale under Cobbey's St. 1907, 88 11,166, 11,170
determined.-Hannold v. Valley County (Neb.)

*Rule respecting liability for an inheritance
350.

tax stated.-Lamb's Estate v. Morrow (Iowa)

1118.
*On sale on foreclosure of tax lien and pur-
chase by one other than plaintiff, owner to

*Under the inheritance tax law, if land pass-
redeem must pay amount of bid with 12 per after the grantor's death, it is subject to an in-

ed by deed, etc., made or intended to take effect
cent, interest.-Butler v. Libe (Neb.) 700.

heritance tax.---Lamb's Estate v. Jorrow (Iowa)
*Under Sess. Laws 1901, p. 58, c. 51, § 15, 1118.
publication of a notice to redeem a certificate
for land sold under a tax judgment held in-

*Under Pub. Acts 1903, p. 277, No. 195, in
sufficient.–Flickinger v. Cornwell (S. D.) 1039. paid in a given case, held the value of a mort-

computing the amount of inheritance tax to be
$ 8. Tax titles.

gage upon land should be deducted from the
Evidence in a suit to redeem from tax sale value of the land, and not from the value of the
held insufficient to show, as required by Code, & personalty.-In re Fox's Estate (Mich.) 558.
1415, that at the time of sale the title was in *Constitutional provisions requiring equality
plaintiff or the person under whoin it claims.- and uniformity of property taxation held not to
Hawkeye Savings & Loan Ass'n v. Moore apply to statutes imposing inheritance or suc-
(Iowa) 51.

cession taxes.-In re Fox's Estate (Mich.) 508
*A tax deed from the state conveying delin-
quent state tax land held to convey the absolute
title of the state subject to the statutory right

TEACHERS.
of the

to redeem.-Haney V. Miller
(Mich.) 71.

See Schools and School Districts, $ 1.
*The grantee in a tax deed from the state
conveying delinquent state tax land held enti-
tled to the performance of the conditions there-

TELEGRAPHS AND TELEPHONES.
in according to their exact terms.-Haney v.
Miller (Mich.) 71.

Admissibility in evidence of telephone conver
*Where land was returned delinquent for val-

sation, see Evidence, $ 3.
id taxes and the state bid in the land at the Enactment of statutes relating to hours of
annual sale in 1893, the state under the tax

labor of telegraph operators, see Statutes, $ 1.
law then in force obtained a valid absolute ti- Taxation of, see Taxation, $ 3.
tle in fee.-Haney v. Miller (Mich.) 71.

Validity of tax laws, see Taxation, $ 1.
In a suit to remove a cloud and to redeem 1. Establishment, construction, and
from a tax sale, the Auditor General, though

maintenance.
a necessary party under General Tax Law (Pub. A franchise to occupy the streets of a city by
Acts 1899, p. 140, No. 97) 8 144, is not entitled a telephone company is not identical with ine
to costs on the dismissal of the bill.-Haney v. business of the company.- Nebraska Telephone
Miller (Mich.) 745.

Co. v. City of Lincoln (Neb.) 281.
A suit held within the statute relating to costs $ 2. Regulation and operation.
in suits to set aside sales for delinquent taxes. Action to enjoin unjust discrimination against
-Haney V. Miller (Mich.) 745.

a patron of a telephone company held maintain-
Gen. Laws 1905, p. 407, c. 271, relating to able against an employé of the company.–Plum-
notice of the expiration of the time of redemp- mer v. Hattelsted (Iowa) 680.
tion on any tax certificate, does not deprive the Though only a rule of the telephone company
holder of such certificate of the right to refund is enforced against a patron when not enforced
ment secured to him under the prior law.-State against others, held there could be unjust dis-
v. Krahmer (Minn.) 780.

crimination.--Plummer Hattelsted (Iowa)
The validity of a tax certificate and the rights 680.
of the holder thereof are to be determined by An occupation tax of a percentage of its
the laws in force when the certificate is ac-

gross earnings in a municipality imposed on a
quired.-State v. Krahmer (Minn.) 780. telephone company is valid notwithstanding

*The limitation in the general revenue law such earnings are made up in part of tolls and
fixing the time in which to sue to avoid a tax rentals over lines lying in part beyond the mu-
deed held applicable only to deeds recorded un- nicipal limits:- Nebraska Telephone Co. v. City
der that law, and not to proceedings under Sess. of Lincoln (Neb.) 284.
Laws 1901, p. 51, c. 51.-Flickinger v. Corn- The exaction of a percentage of the gross
well (S. D.) 1039.

earnings of its business in the ordinance grani.
*The bar of Sess. Laws 1901, p. 60, c. 51, ing a franchise to a telephone company is lige
$ 18, limiting the time in which to sue to attack islative and subject to repeal.- Nebraska Tele
the validity of a sale under a tax judgment, phone Co. v. City of Lincoln (Veb.) 251.
held to apply only to the sale and proceedings

The exacting of a percentage of the gross
prior thereto.--Flickinger v. Cornwell (S. D.) earnings of its business in the ordinance grant-
1039.

ing a franchise to a telephone company, is a
* An action to set aside tax deeds duly record tax on the occupation of conducting a telephone
ed in 18S3 and 1885, brought in 1908. held bar- business in the city - Nebraska Telephone Co. v.
red by limitation.- Strange v. Oconto Land Co. City of Lincoln (Neb.) 284.
(Wis.) 1023.

Provision for an annual payment to munici-
* Where a complaint alleges that tax deeds pality in franchise ordinances of telephone come
were issued and recorded, it will be presumed, panies, held a sum exacted by the municipality
in the absence of averment to the contrary, that for the use of its streets, and while terned a

*Point annotated. See syllavus.

1

"privilege tax," is in the nature of a rental | Color of title, see Adverse Possession.
charge for such use.- Nebraska Telephone Co. v. Necessary to maintain particular actions, see
City of Lincoln (Neb.) 284.

Replevin, 1.
Where a telephone company, when it first be- of statutes, see Statutes. $ 3.
gan business, had run two wires into defend Removal of cloud, see Quieting Title.
ant's house, and had given him a switchboard, Tax titles, see Taxation, $ 8.
but thereafter, on an extension of its facilities, Title of lessor, see Landlord and Tenant, $ 2.
disconnected the board, connecting defendant
with other telephone subscribers by means of

TOOLS.
the central office, defendant will be enjoined
from reconnecting the wires with such switch- Liability of employer for defects, see Master
board.-Red Line Mut. Telephone Co. v. Phar- and Servant, $ 3.
ris (Neb.) 995.

TORTS.
TENANCY IN COMMON.

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.
Of amount secured by pledge, see Pledges.

Measure of damages, see Damages, $ 3.
TERMS.

TOWNS.
Of leases, see Landlord and Tenant, & 3. See Counties; Municipal Corporations; Schools

and School Districts, $ 1.
TESTAMENT.

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-
takes even of negligence in their performance.-

Theulen v. Viola Tp. of Audubon County (Iowa)
THEFT.

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-
TIME.

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.

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