over Wisconsin waters. From a judgment affirming the order and sustaining the authority of the commission the plaintiff appealed. Affirmed.

State ex rel. Baker v. Haugen, 164 Wis. 443.

Certiorari in the circuit court of St. Croix county to test the decision of the tax commission equalizing assessed valuations of the taxing districts of said county. Judgment was entered sustaining the jurisdiction of the commission, and on appeal the judgment was affirmed.

State ex rel. Kleist v. Donald, 164 Wis. 545.

Mandamus in the supreme court to compel the secretary of state to issue to the relator a certificate of election as circuit judge, branch No. 6, Milwaukee county. Respondent's motion to quash the alternative

writ was granted.

Bohemian Mutual Loan & Building Association v. Kuolt, Commissioner of Banking, 164 Wis. 581.

Action in Dane county circuit court to enjoin the defendant from taking possession of plaintiff's affairs and winding up its business. It involved the construction of the statute requiring such associations to maintain reserve funds. Demurrer to complain was sustained and on appeal to the supreme court the order was affirmed.

State ex rel. Owen v. Wisconsin and Minnesota Light & Power Co., 165 Wis. 430.

Mandamus in circuit court for Dane county to compel the defendant to comply with an order of the railroad commission fixing water levels and regulating flow at Long Lake, which order was made under authority granted by ch. 755, laws of 1913. The circuit court held the order valid and entered judgment requiring compliance therewith. Defendant appealed. Said chapter was held unconstitutional as denying the equal protection of the law to the defendant.

Culliton v. Bentley, 165 Wis. 262.

Action brought by a taxpayer in the superior court for Douglas county to prevent a reassessment of the town of Summit which had been ordered by the tax commission. Order entered overruling a demurrer to the complaint and continuing the temporary injunction. On appeal to the supreme court the order was reversed and the action remanded with directions to sustain the demurrer and deny the motion for temporary injunction.

Bradley Co. v. Rock Falls, 166 Wis. 9.

Action in circuit court for Lincoln county to recover real estate taxes paid under protest. From a judgment for the plaintiff the defendant appealed. Affirmed.

State ex rel. Pfister v. Widule, 166 Wis. 48.

Certiorari in circuit court for Milwaukee county to set aside assessments of income upon the ground that certain corporation dividends were distribution of capital. Judgment went for plaintiff. Upon appeal it was held that ordinary dividends of a going corporation are conclusively presumed to be from profits and are taxable as income to stockholders.

State ex rel. Nunnemacher v. Widule, 166 Wis. 55.

This action is in every way like the Pfister case.

State ex rel. Hickox v. Widule, 166 Wis. 113.

Certiorari to test validity of income tax based upon the earnings of a trust created in favor of the widow of Samuel A. Field. Judgment was entered in the Milwaukee circuit court setting aside the assessment. Such income has been held not assessable to beneficiary in State ex rel. Kempsmith v. Widule, 161 Wis. 389. On appeal to the supreme court the judgment was reversed and the income held subject to taxation.

State ex rel. Owen v. Rogers, 166, Wis. 628.

Original action of mandamus to compel a town clerk to insert in the tax roll proper items for raising an installment due upon a loan made from the state trust funds. Peremptory writ issued.

Estate of Carter: State v. Carter, 167 Wis. 89.

The state and Winnebago county appealed from the order of the county court fixing the inheritance taxes due upon the transfer of said estate. The circuit court affirmed the action of the county court and upon appeal from the judgment of the circuit court it was affirmed under the rule by an evenly divided court.

Menasha Woodenware Co. v. Railroad Commission.

Wisconsin and Northern Railroad Co. v. Railroad Commission, 167 Wis. 19.

Action brought to set aside an order of the railroad commission authorizing the Chicago & North Western Railway Company to construct a spur track. The order was affirmed by the circuit court of Dane county, and on appeal the judgment was affirmed by the supreme court.

Northwestern Mutual Life Insurance Co. v. State (second suit).

Original action in the supreme court, similar to the action of the same title, supra, brought to recover license fees paid in 1914 and 1915, amounting to $1,089,778.41 and interest. Proceedings in this action were by mutual consent held in abeyance pending the decision of the supreme court of the United States in the first action. missed by stipulation.

Dis

A third similar suit was brought for taxes paid subsequent to 1915. Same stipulation as in the second suit.

State ex rel. Attorney General v. John Stevenson et al., members of the County Board of Supervisors of Columbia county and the County Clerk, 164 Wis. 569.

A mandamus action started by the attorney general to secure a writ of mandamus, to compel the county board of supervisors of Columbia county to appropriate or raise one-sixth of the cost of a proposed bridge across the Wisconsin river, connecting the village of Prairie du Sac, in Sauk county, and the town of West Point, in Columbia county. The lower court decided against the plaintiff and refused to issue the writ. An appeal was taken to the supreme court, and the order appealed from was reversed and the cause remanded to the circuit court, with directions that a peremptory writ of mandamus issue commanding the county clerk and the county board of supervisors of Columbia county to proceed as required by law to appropriate the amount certified to the county clerk by the state highway commission as the amount which Columbia county is to pay as its proportionate share of the cost of the bridge, pursuant to the provisions of sec. 1321a,

State ex rel. Owen v. Schotten, 165 Wis. 88.

Action to enjoin defendant from maintaining a saloon in the village of Norwalk, because no valid license was issued to him, the village having exceeded the ratio under the Baker Law after having been dry for one year, the village council going on the theory that they could grant as many licenses as they had previous to the time when the village was dry. Action tried in the circuit court and decision rendered in favor of plaintiff. On appeal to the supreme court, the judgment of the lower court was affirmed.

State ex rel. Owen v. McIntosh, 165 Wis. 596.

Action was brought on behalf of the state by the attorney general to enjoin the defendants from selling intoxicating liquors on certain premises in the city of Bayfield. Issue arose on the demurrer to the complaint. The lower court overruled the demurrer and on appeal to the supreme court the order was affirmed.

State ex rel. McKay v. Randall, 166 Wis. 573.

Action in the circuit court for Douglas county under sec. 3180a, to abate as a nuisance defendant's wholesale liquor business in the village of Oliver, Douglas county. It appears that the village of Oliver was incorporated out of a town which constituted dry territory. The village authorities granted a liquor license in said village, and it was contended by plaintiff that under the excise laws this was unlawful. The question arose on the demurrer to the complaint. The court overruled the demurrer. On appeal to the supreme court, the order overruling the demurrer was affirmed.

State ex rel. School District No. 8, Town of Wauwatosa v. Cary, State Superintendent, 166 Wis. 103.

A writ of certiorari from the circuit court of Milwaukee county was directed to the state superintendent to test the validity of an order made by him condemning the buildings in School District No. 8 and ordering the erection of a new one in said district. Upon trial, judg ment was entered vacating such decision of the state superintendent, from which judgment an appeal was taken to the supreme court. The judgment of the circuit court was affirmed.

State Board of Control v. Knoll: Guardianship of Henry Knoll and Marie Knoll, Minors, 167 Wis. 461.

These children were committed to the state public school on the ground that their father had abandoned them and their mother was not a fit and proper person to have their care, custody, and control: Petition by the mother to the county court of Walworth county asking that she be appointed guardian of her children and that the care and custody be entrusted to her. County court decided it had no jurisdiction. Appeal was taken to the circuit court, in which the order of the county court was reversed. On appeal to the supreme court by the state board of control, the order of the circuit court was in part confirmed, and it was decided that the county court had jurisdiction, and the matter was remanded to the county court for further proceedings. Further proceedings were had in the county court before Judge Jenks, who was called in to try the case, and the custody of the minors was given to the petitioner, she having proved to the satisfaction of the court that she was able to take care of the children, and that she was a proper person to have charge of them.

State ex rel. Conway v. Donald and others, Commissioners of Public Lands, 164 Wis. 468.

This was a proceeding by writ of certiorari to review the action of the commissioners of public lands in refusing their consent to an order made by the superintendent, transferring to another district 120 acres of land owned by the relator and included in a school district which is indebted to the state trust fund. The attorney general took the ground that the question involved was not of any material interest to the people at large, and that the supreme court therefore should decline to exercise its original jurisdiction therein. The case was argued in the supreme court November 7, 1916, and on December 5, 1916, the court declined to take jurisdiction of the case, and the writ of certiorari was dismissed without prejudice to such other procedure as the plaintiff may be advised to institute in the proper court. No other proceedings have been instituted, and the matter can therefore be considered settled.

George Apfelbacher v. State of Wisconsin et al. (Equity), 167 Wis. 233. In the circuit court of Waukesha county, suit brought to restrain the defendant from using the water and operating the mill dam on the Bark river, in Waukesha county, connected with the fish hatchery at Delafield, in the manner in which the same was used and operated in the past since the state had control of the dam. The case was tried before Judge Lueck, and the judge granted an injunction restraining the defendant from using the water in the Bark river in such a way as would injure the plaintiff. An appeal was taken to the supreme court, and the case argued on the 7th day of March, 1918. The judgment of the circuit court was affirmed.

DeMund v. State, 167 Wis. 40.

A bastardy case tried in the circuit court of Dodge county before Judge Lueck, in which the defendant was found guilty. On appeal to the supreme court the judgment was reversed and the cause remanded for a new trial.

Jefferson Transfer Co. v. Merlin Hull, Secretary of State et al., 166 Wis. 438.

This was a mandamus proceeding growing out of a bankruptcy matter, E. M. Shealey, bankrupt. The Jefferson Transfer Company had secured a judgment against E. M. Shealey before he was declared a bankrupt. Mr. Shealey was a professor at the university and received a salary from the state. The trustee in bankruptcy served notice on the secretary of state of his appointment and demanded that certain moneys due from the state of Wisconsin be turned over to him as trustee. The Jefferson Transfer Company had filed a transcript of its judgment with the secretary of state as provided by sec. 3716a, Stats. 1917. The constitutionality of said section was attacked by the trustee in bankruptcy. The supreme court upheld the constitutionality of said section and affirmed the judgment of the circuit court.

State v. Guaranteed Investment Co., 163 Wis. 292, 166 Wis. 111.

This is an action to quiet title of the state to about 7,174.5 acres of forest reserve land in Oneida county to which lands the defendant claimed title under certain tax deeds. A judgment was rendered by the circuit court to the effect that the title be declared in the state providing the state paid to the Guaranteed Investment Company the amount of all taxes, interest and expenses in connection with the securing of said tax deeds. An appeal was taken to the supreme court and the supreme court, in 163 Wis. 292, affirmed the decision of the circuit court, but continued the case until after the legislature of 1917 had an

opportunity to declare the policy of the state as to its forest reserve lands. At the August, 1917, term the supreme court finally disposed of the matter. Thereafter the state paid to the Guaranteed Investment Company the amount of its claims and received a quitclaim deed to said lands from the Guaranteed Investment Company.

CIVIL CASES DISPOSED OF IN LOWER COURTS

City of Eau Claire v. Railroad Commission.

Action brought in circuit court for Dane county to review an order of the railroad commission providing for a grade separation in the city of Eau Claire. Judgment entered dismissing action.

State of Wisconsin v. Door County Telephone Co.

Forfeiture action brought in the circuit court for Dane county to recover penalties for violation of an order of the railroad commission. Judgment for plaintiff.

Frank H. Jones v. City of Janesville, Railroad Commission et al.

Suit brought by trustee of bondholders in United States district court for the western district of Wisconsin to enjoin proceedings before the railroad commission for valuation of property of Janesville Water Company for municipal acquisition under the Public Utilities Law. Dismissed without costs.

Janesville Water Co. v. Railroad Commission.

Action brought in the circuit court for Dane county to review an order of the railroad commission fixing the valuation of the Janesville Water Company for purchase by the city of Janesville under the Public Utilities Law. Possession of the property surrendered to the city pursuant to an agreement between the company and the city. Dismissed by stipulation.

Wisconsin Telephone Co. v. Railroad Commission.

Action brought in the circuit court for Dane county to review and set aside an order of the railroad commission requiring physical connection service between the Wisconsin Telephone Company and the Rock County Telephone Company at Janesville. Dismissed by stipulation. Wisconsin Telephone Co. v. Railroad Commission.

Action brought in the circuit court for Dane county to review the supplemental order of the railroad commission fixing a charge for physical connection service between the Wisconsin Telephone Company and the Rock County Telephone Company at Janesville. Dismissed by stipulation.

Rock County Telephone Co. v. Railroad Commission.

Action brought in the circuit court for Dane county to review the orders of the railroad commission in the Janesville Physical Connec tion case and to set aside said orders in so far as the same fix a physical connection charge in excess of five cents. Dismissed without costs. State ex rel. Donahue-Stratton Co. v. Tax Commission.

Certiorari in circuit court for Dane county to review income tax assessment. Order entered superseding writ on motion of defendant. Wisconsin Central Railway Co. v. Iron County.

Action to enjoin sale of lands for taxes on ground that the assessment was excessive. Case tried. Judgment for defendant dismissing the complaint.