tled to a soldier's exemption from taxation un-
der Code Supp. 1902, § 1304.-White v. City of
Marion (Iowa) 254.

be assumed that town officers must be residents
of the town in which they hold office, the state
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
v. Oconto Land Co. (Wis.) 1023.
from obtaining the exemption from taxation af-
forded by Code Supp. 1902, § 1304, property
exempt from taxation is to be included.-White
v. City of Marion (Iowa) 254.

*The exemption from taxation created by the
act of Congress exempting lands given as bounty
for military service held a privilege personal to
the soldier receiving the warrant. Herrick &
Stevens v. Sargent & Lahr (Iowa) 751.

He who has the right to property, and is not
excluded from its enjoyment, cannot use the
legal title of the government to avoid pay-
ment of taxes.-Herrick & Stevens v. Sargent
& Lahr (Iowa) 751.

*Land held subject to taxation from the date
of the location thereon of a military land war-
rant, notwithstanding the suspension by the
government of the issuance of a patent there-
for. Herrick & Stevens v. Sargent & Lahr
(Iowa) 751.

4. Payment and refunding or recov-
ery of tax paid.

The delivery by a county treasurer to a bank
of a receipt for the amount of taxes due from
the bank and the credit of the amount thereof
on his deposit account in the bank, held to be a
collection of the tax as between the treasurer
and the county.-Brown v. Sheldon State Bank
(Iowa) 289.

Right of a taxpayer to rely upon information
given him by the county treasurer stated.-
Burchardt v. Scofield (Iowa) 1061.

§ 5. Collection and enforcement against
persons or personal property.
Code § 1390, 1406, held not to apply to an
action for the collection of delinquent personal
property taxes, authorized by Acts 32d Gen.
Assem. p. 70, c. 62.-McCrary v. Lake City
Electric Light Co. (Iowa) 964.

A petition in an action under Acts 32d Gen.
Assem. p. 70, c. 62, for the collection of delin-
quent personal property taxes, held to sufficient-
ly show that the taxes sued for were personal
property taxes.-McGrary v. Lake City Elec-
tric Light Co. (Iowa) 964.

§ 6. Sale of land for nonpayment of
tax.

Laws 1907, p. 387, c. 288, authorizing a hospi- record entry made under Code, § 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.

§ 3. Levy and assessment.

A taxpayer appealing from the board of equal-
ization has the burden of showing error.-West-
ern Union Telegraph Co. v. Dodge County (Neb.)
468.

In determining the value of the property of
a telegraph company for taxation, that the
net earnings are 13 per cent. of its gross earn-
ings does not justify the conclusion that the net
earnings of a particular district, comprising only
a part of the system, are but 13 per cent. of
the gross earnings of such part of the system.
Western Union Telegraph Co. v. Dodge County
(Neb.) 468.

In determining the actual value of the prop-
erty of a telegraph company for taxation the
income from messages in a district comprising
only a part of the system held not the proper
measure of the gross earnings of that part of the
system within the district.-Western Union Tel-
egraph Co. v. Dodge County (Neb.) 468.

The net earnings of a telegraph company for
a single year are not a proper criterion by
which to determine the actual value of its
system for taxation.-Western Union Telegraph
Co. v. Dodge County (Neb.) 468.

Laws 1868, p. 131, c. 130, establishing a
board of review held not to exclude from review
before the board an extraordinary assessment
provided for by St. 1898, § 1152, in a town
which had not elected officers, but under sec-
tion 1061, requiring assessors to lay before the
board their whole assessment, held to include
such an extraordinary assessment.-Strange v.
Oconto Land Co. (Wis.) 1023.

Where a town fails to elect officers to assess
and collect state and county taxes, it cannot
have town "authorities"; and hence, even if it

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.

Rev. Laws 1905, §§ 935, 936, 937, considered,
and section 935 held to authorize the county au-
ditor to assign and convey lands bid in for the
state for taxes, notwithstanding more than
three years had elapsed from the date of the
tax sale.-State v. Scott (Minn.) 417.

§ 7. Redemption from tax sale.

Under Gen. Tax Law (Laws 1893, pp. 388,
393, 394, No. 206), §§ 78, 80, 84, amended by
adding sections 140 and 141 (Laws 1897, pp.
294, 295, No. 229), an owner redeeming delin-
quent state tax lands held required to pay to
the purchaser the amount the purchaser paid
to the state, though such amount may include
taxes of questionable validity.-Haney v. Miller
(Mich.) 71.

*An owner of land held not entitled to re-

deem from a tax sale without reimbursing the
purchaser for taxes paid by him subsequent to

an invalid notice of the sale.-G. F. Sanborn Co.
v. Alston (Mich.) 625.

of redemption which omits to state the year in
*Under Laws 1902, p. 26, c. 2, § 47, a notice
which the taxes on which the sale was founded

were delinquent and the rate of interest to be
paid on the amount required to redeem is void.
Lawton v. Barker (Minn.) 249.

Gen. Laws 1905, p. 407, c. 271, relating to
notice of expiration of the time of redemption
by the holder of a tax certificate, does not
change the method of service of notice on per-
sons under disability.-State v. Krahmer (Minn.)
780.

Gen. Laws 1905, p. 407, c. 271, relating to
notice of expiration of the time of redemption
on any certificate of a tax judgment sale, is
constitutional.-State v. Krahmer (Minn.) 780.
*Point annotated. See syllabus.

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 certificates may
cause notices of expiration of redemption to be
reasonable.-State
given, held
(Minn.) 780.

V.

Krahmer

*Rights of purchaser of land at a state tax
suit for less than the amount of the decree
against the property on redemption from said
sale under Cobbey's St. 1907, §§ 11,166, 11,170
determined. Hannold v. Valley County (Neb.)
350.

*On sale on foreclosure of tax lien and pur-
chase by one other than plaintiff, owner to
redeem must pay amount of bid with 12 per
cent, interest.-Butler v. Libe (Neb.) 700.

*Under Sess. Laws 1901, p. 58, c. 51, § 15,
publication of a notice to redeem a certificate
for land sold under a tax judgment held in-
sufficient.-Flickinger v. Cornwell (S. D.) 1039.
§ 8. Tax titles.

Evidence in a suit to redeem from tax sale
held insufficient to show, as required by Code, §
1445, that at the time of sale the title was in
plaintiff or the person under whom it claims.-
Hawkeye Savings & Loan Ass'n V. Moore
(Iowa) 51.

*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
of the owner to redeem.-Haney v. Miller
(Mich.) 71.

*The grantee in a tax deed from the state
conveying delinquent state tax land held enti-
tled to the performance of the conditions there-
in according to their exact terms.-Haney v.
Miller (Mich.) 71.

*Where land was returned delinquent for val-
id taxes and the state bid in the land at the
annual sale in 1893, the state under the tax
law then in force obtained a valid absolute ti-
tle in fee. Haney v. Miller (Mich.) 71.

In a suit to remove a cloud and to redeem
from a tax sale, the Auditor General, though
a necessary party under General Tax Law (Pub.
Acts 1899, p. 140, No. 97) § 144, is not entitled
to costs on the dismissal of the bill.-Haney v.
Miller (Mich.) 745.

A suit held within the statute relating to costs
in suits to set aside sales for delinquent taxes.
-Haney v. Miller (Mich.) 745.

Gen. Laws 1905, p. 407, c. 271, relating to
notice of the expiration of the time of redemp-
tion on any tax certificate, does not deprive the
holder of such certificate of the right to refund-
ment secured to him under the prior law.-State
v. Krahmer (Minn.) 780.

The validity of a tax certificate and the rights
of the holder thereof are to be determined by
the laws in force when the certificate is ac-
quired.-State v. Krahmer (Minn.) 780.

*The limitation in the general revenue law
fixing the time in which to sue to avoid a tax
deed held applicable only to deeds recorded un-
der that law, and not to proceedings under Sess.
Laws 1901, p. 51, c. 51.-Flickinger v. Corn-
well (S. D.) 1039.

*The bar of Sess. Laws 1901, p. 60, c. 51,
$ 18, limiting the time in which to sue to attack
the validity of a sale under a tax judgment,
held to apply only to the sale and proceedings
prior thereto.-Flickinger v. Cornwell (S. D.)

1039.

*An action to set aside tax deeds duly record-
ed in 1883 and 1885. brought in 1908, held bar-
red by limitation.- Strange v. Oconto Land Co.
(Wis.) 1023.

*Where a complaint alleges that tax deeds
were issued and recorded, it will be presumed,
in the absence of averment to the contrary, that

$ 9. Legacy, inheritance, and transfer

taxes.

*A proceeding to assess an inheritance tax
not being in equity, one claiming as an heir
under irregular adoption proceedings cannot rely
upon equitable circumstances.-Lamb's Estate v.
Morrow (Iowa) 1118.

*Rule respecting liability for an inheritance
tax stated.-Lamb's Estate v. Morrow (Iowa)
1118.

*Under the inheritance tax law, if land pass-
after the grantor's death, it is subject to an in-
ed by deed, etc., made or intended to take effect
heritance tax.-Lamb's Estate v. Morrow (Iowa)
1118.

*Under Pub. Acts 1903, p. 277, No. 195, in
computing the amount of inheritance tax to be
paid in a given case, held the value of a mort-
gage upon land should be deducted from the
value of the land, and not from the value of the
personalty. In re Fox's Estate (Mich.) 558.

*Constitutional provisions requiring equality
and uniformity of property taxation held not to
apply to statutes imposing inheritance or suc-
cession taxes. In re Fox's Estate (Mich.) 558.

A franchise to occupy the streets of a city by
a telephone company is not identical with the
business of the company.-Nebraska Telephone
Co. v. City of Lincoln (Neb.) 284.

$ 2. Regulation and operation.

Action to enjoin unjust discrimination against
a patron of a telephone company held maintain-
able against an employé of the company.-Plum-
mer v. Hattelsted (Iowa) 680.

Though only a rule of the telephone company
is enforced against a patron when not enforced
against others, held there could be unjust dis-
crimination.-Plummer V. Hattelsted (Iowa)

680.

An occupation tax of a percentage of its
gross earnings in a municipality imposed on a
telephone company is valid notwithstanding
such earnings are made up in part of tolls and
rentals over lines lying in part beyond the mu-
nicipal limits.-Nebraska Telephone Co. v. City
of Lincoln (Neb.) 284.

The exaction of a percentage of the gross
earnings of its business in the ordinance grant-
ing a franchise to a telephone company is leg-
islative and subject to repeal.-Nebraska Tele-
phone Co. v. City of Lincoln (Neb.) 284.

The exacting of a percentage of the gross
earnings of its business in the ordinance grant-
ing a franchise to a telephone company, is a
tax on the occupation of conducting a telephone
business in the city.-Nebraska Telephone Co. v.
City of Lincoln (Neb.) 284.

Provision for an annual payment to munici
pality in franchise ordinances of telephone com-
panies, held a sum exacted by the municipality
for the use of its streets, and while termed a
*Point annotated. See syllabus.

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

Where a telephone company, when it first began business, had run two wires into defendant's house, and had given him a switchboard, but thereafter, on an extension of its facilities, disconnected the board, connecting defendant with other telephone subscribers by means of the central office, defendant will be enjoined from reconnecting the wires with such switchboard.-Red Line Mut. Telephone Co. v. Pharris (Neb.) 995.

TENANCY IN COMMON.

1. Mutual rights, duties, and liabilities of co-tenants.

Want of diligence on the part of the vendor in discovering fraud, inducing him to sell, held no defense to an action for a reconveyance.-Lewis v. Jacobs (Mich.) 325.

An action by a tenant in common to have his undivided share set apart to him held an action in partition and not maintainable unless he is entitled to the present possession of his share. Mathews v. Glockel (Neb.) 404.

For particular acts in or incidental to judicial
proceedings.

Application for intervention, see Parties, § 1.
Motion for new trial, see New Trial, § 2.
Settlement of bill of exceptions, see Exceptions,
Bill of, § 1.

Taking appeal or suing out writ of error, see
Appeal and Error, § 3.

*Whether the word "from" shall be construed as inclusive or exclusive depends on the context, or the subject-matter, and particularly on the expressed intention of the parties.-Budds v. Frey (Minn.) 158.

Under Rev. Laws 1905, § 5514 (21), where the word "from" refers to the time' within which an act is required or permitted to be done, the first day is excluded.-Budds v. Frey (Minn.) 158.

TITLE.

Affected by adverse possession, see Adverse Possession, § 2.

Affected by chattel mortgage, see Chattel Mortgages, § 2.

Change of affecting insurance, see Insurance, $5.

Necessary to maintain particular actions, see
Replevin, § 1.

of statutes, see Statutes, § 3.
Removal of cloud, see Quieting Title.
Tax titles, see Taxation, § 8.
Title of lessor, see Landlord and Tenant, § 2.
TOOLS.

Liability of employer for defects, see Master
and Servant, § 3.

TORTS.

Action as in contract or tort, see Action, § 1.
Liabilities of particular classes of persons.
See Municipal Corporations, § 8.
Employés, see Master and Servant, § 15.

Particular torts.

See Assault and Battery, § 1; Fraud; Libel and Slander; Malicious Prosecution; Negligence; Seduction, § 1; Trespass; Trover and Conversion.

Causing death, see Death, § 1.

Civil damages from sale of liquors, see Intoxicating Liquors, § 7.

Remedies for torts.

See Trespass, § 1; Trover and Conversion, § 1.
Measure of damages, see Damages, § 3.

TOWNS.

See Counties; Municipal Corporations; Schools and School Districts, § 1.

Restraining acts of by injunction, see Injunction, § 3.

§ 1. Government and officers.

The duties of township trustees, save that of levying taxes, are quasi judicial, and no liability attaches because of mere error or mistakes even of negligence in their performance.— Theulen v. Viola Tp. of Audubon County (Iowa) 26.

In view of Code Supp. 1907, §§ 1528, 1530, 1532, 1533, 1538, township trustees held not intrusted with the duty to keep highways in repair. Theulen v. Viola Tp. of Audubon County (Iowa) 26.

St. 1898, § 1152, providing under certain circumstances for the collection of taxes in one town by the officers of an adjoining town, held not violative of Const. art. 13, § 9, requiring all town officers, to be elected by the electors of the town.-Strange v. Oconto Land Co. (Wis.) 1023

Where a town elects no officers to assess and collect taxes, and the assessor and collector of an adjoining town claim the right to do so under St. 1898, § 1152, and actually exercise the rights of office, held that they are de facto officers.-Strange v. Oconto Land Co. (Wis.) 1023. § 2. Property, contracts, and liabilities. Facts held not to show an implied contract by a township board to pay for legal services rendered by plaintiffs.-Clark v. West Blomfield Tp. (Mich.) 638.

§ 3. Actions.

A township cannot sue or be sued.-Theulen v. Viola Tp. of Audubon County (Iowa) 26.

TRADE-MARKS AND TRADE-NAMES.

§ 1. Infringement and unfair competition.

*Right to use one's own name as a trade-name defined.-Sheffield-King Milling, Co. v. Sheffield Mill & Elevator Co. (Minn.) 447. *Point annotated. See syllabus.

Entry of judgment after trial of issues, see
Judgment, § 2.

Of cause from justice court, see Justices of the Place of trial, see Venue, §_1.
Peace, 1.

Adverse possession as question for jury, see Ad-cordance with its best judgment on every ques-
verse Possession, § 3.

*Point annotated.

cover and promptly inform the courts of irregu- | where the court stated that counsel had better
larities.-Butters v. Butters (Mich.) 203.

*After evidence has been received and incor-5. Taking case or question from jury.
porated into the record, it is too late to object
thereto on the ground of incompetency.-Cul-
bertson v. Salinger & Brigham (Iowa) 6.

Where there has been no offer of proof of
the facts sought to be elicited by a question ex-
cluded, the ruling cannot be reviewed.-Olm-g 6. Instructions to jury-Province of

*Point annotated. See syllabus.