Carriage of passengers, see "Carriers." Risks assumed by servant, see "Master and § 1. Regulation and operation. In action against street railway for injury to Duty of a street railway toward person using care that motorman could use held erroneous.- Error held not predicable of part of charge in Evidence in an action for injury to a child A street railway company, sued for injuries Refusal of an instruction that, if plaintiff Refusal of an instruction as to the right of In case of injury to a boy on a wagon, with A motorman held not negligent in not antici- 153. One heedlessly driving in front of car held Agreement between city of New York and Annual license fee, under agreement between Doctrine of discovered peril held not to apply In action against street railway for negligent In an action against a street railway company Jury may predicate negligence on failure of STREETS. See "Highways"; "Municipal Corporations," §§ STRIKES. Preventing performance of contract, see "Con- SUBSTITUTION. Of devisees or lcgatees, see "Wills," § 4. See "Action." SUIT. and 121 New York State Reporter SUMMARY PROCEEDINGS. Recovery of possession by landlord, see "Landlord and Tenant," § 6. SUNDAY. Trust & Safe Deposit Co. (Sup.) 628; In re Fidelity Trust Co., Id.; In re Union Trust Co.. Id. The Legislature has the power to exempt certain classes of property from taxation, even retrospectively.-In re Rochester Trust & Safe Deposit Co. (Sup.) 628; In re Fidelity Trust Co., Id.; In re Union Trust Co., Id. Under Tax Law, Laws 1896, p. 797, c. 908, § 3, held, that two executors residing in the state Sales of liquor on Sunday, see "Intoxicating are taxable for all the personal property of Liquors," §§ 3, 4. SUPPLEMENTAL PLEADING. See "Pleading," § 4. SUPREME COURTS. See "Courts," § 4. SURRENDER. the estate of their testator, although a third executor resides out of the state.-People v. Wells (Sup.) 745. Under Tax Law, Laws 1896, pp. 797, 800. c. 908, §§ 3, 8, and Code Civ. Proc. § 2721, property bequeathed to a charitable corporation held taxable while in the hands of the executor.-People v. Wells (Sup.) 826. The easement held by a turnpike company for the maintenance of its road, together with all its structures and improvements, held subject to taxation against it as "land," under Laws 1896, p. 796, c. 908, § 2, subd. 3, as amended by Of demised premises, see "Landlord and Ten- Laws 1899, p. 1589, c. 712.-In re President, ant," § 3. SURVIVING PARTNERS. See "Partnership," §§ 3, 4. SURVIVORSHIP. See "Joint Tenancy." Evidence, see "Death," § 1. Of devisees or legatees, see "Wills," § 4. SUSPENSION. Of injunction, see "Injunction," § 2. Of judgment, see "Judgment," § 6. TAXATION. Local or special taxes. Assessments for municipal improvements, see "Municipal Corporations," § 4. City taxes, see "Municipal Corporations," § 8. Occupation or privilege taxes. See "Intoxicating Liquors," § 2. etc., of Albany & B. Turnpike Road (Sup.) 1104. The franchise of a turnpike company is not subject to assessment by the assessors of a town in which part of the road is located.-In re President, etc., of Albany & B. Turnpike Road (Sup.) 1104. Tax Law, Laws 1896, p. 797, c. 908, § 3. held not to impliedly repeal exemption from taxation of university property under its charter, as amended by Laws 1893, p. 84, c. 54, § 8.—People v. Wells (Sup.) 1107. § 2. Levy and assessment. A corporation assessed for taxation held to have been aggrieved thereby, so as to be entitled to a cancellation of the tax.-People v. Feitner (Sup.) 304. Action of court in determining a tax illegal on the return to the writ of certiorari issued to review the assessment held not erroneous.-Peeple v. Feitner (Sup.) 304. Statement made by a corporation to commissioners of assessment held binding on the commissioners, where they failed to require any further evidence.-People v. Feitner (Sup.) 304. "Capital stock," as used in the tax law, does not mean share stock, but means the actual corporation.-People v. Feitner (Sup.) 304. For operation of street railroad, see "Street money or property paid in and possessed by the Railroads," § 1. § 1. Liability of persons and property. Foreign corporation, maintaining in New York a mere agency for the sale of its goods, held taxable only on the value of its office furniture. -People v. Wells (Sup.) 84. The gas pipes and mains of a corporation, laid in the streets and included under the frauchise tax law in the state assessment, are not taxable by local authorities.-People v. Wells (Sup.) 595. Laws 1902, p. 461, c. 172, held to have the effect of exempting the property of trust companies from local taxation.-In re Rochester A corporation is entitled, on an assessment for taxation, to have deducted from its personal property the amount of its debts.-People v. Feitner (Sup.) 304. The assessors have no jurisdiction to determine the assessable value of the franchise of a corporation.-People v. Feitner (Sup.) 304 return day of a motion for certiorari, does not The Comptroller, by failing to appear on the waive his right to move to amend the em mand; but the court should require him : excuse his default before hearing on the motion. -People v. Miller (Sup.) 341. Under Laws 1896, p. 864, c. 908, § 196, a writ of certiorari, commanding the Comptroller to return the grounds of his refusal to revise a franchise tax imposed on a relator, is unauthorized.-People v. Miller (Sup.) 341. Where a return to certiorari to review a personal tax assessment did not raise any issue on the facts alleged in the petition, it was not error to reduce the tax in accordance with relator's statement to the tax commissioners. People v. Wells (Sup.) 543. Where relator's return of personalty for taxation was not contradicted by the tax commissioners, they could not arbitrarily levy a tax on the ground that they did not believe it.People v. Wells (Sup.) 543. to refundments of transfer taxes, held not retroactive.-In re Hoople (Sup.) 842. The values of both real and personal property of decedent must be added together in determining an exemption under the transfer tax law. In re Hallock's Estate (Sur.) 255. Under Tax Law, §§ 220, 221 (Laws 1896, p. 868, c. 908; Laws 1903, p. 165, c. 41), real esable.-In re Hallock's Estate (Sur.) 255. tate of testator, bequeathed to sister, held tax A legacy in lieu of dower is taxable property. -In re Riemann's Estate (Sur.) 731. TAXATION OF COSTS. On certiorari to correct tax assessment, com- See "Costs," § 3. missioners must state the evidence on which their conclusion is based.-People v. Wells (Sup.) 595. Gross earnings of corporation, as shown by dividend declared, held not a proper basis of assessment.-People v. Wells (Sup.) 595. The franchise of a corporation is not to be considered in assessing its taxable capital.People v. Wells (Sup.) 595. Statement on application to correct assessment of liabilities and assets must be accepted as true.-People v. Wells (Sup.) 595. Under Tax Law, Laws 1896, p. 800, c. 908, § 6, held, that one purchasing real estate subject to a mortgage debt, who does not assume the debt, is not entitled to deduct the debt from an assessment against his personalty.-People v. Wells (Sup.) 745. Where an executor acquiesced in an order reducing an assessment against the estate, the assessment could not be considered void because designating the executor as "executor and trustee."-People v. Wells (Sup.) 826. § 3. Tax titles. Possession under a tax or assessment lease is not adverse to the title of the owner in fee, but is in subordination thereto.-Miller v. Warren (Sup.) 1011. § 4. Legacy, inheritance, and transfer taxes. A proceeding for the vacation of a surrogate's order illegally assessing a transfer tax held not barred by limitations imposed by Code Civ. Proc. §§ 380, 382, 414.-In re Hoople (Sup.) 842. Where the five-year limitation imposed by Laws 1892, p. 816, c 399, § 6, to a refundment of transfer taxes illegally assessed and paid, had not run at the time such section was amended by Laws 1897, p. 152, c. 284, the fact that eight years had expired before an application to modify the order assessing the tax was made did not preclude the granting of such application.-In re Hoople (Sup.) 842. Federal bonds held not subject to transfer taxation, under Transfer Tax Act, Laws 1892, p. 814, c. 399, § 1.-In re Hoople (Sup.) 842. TENANCY IN COMMON. See "Joint Tenancy." § 1. Mutual rights, duties, and liabilities of co-tenants. A tenant in common, who occupies the premises himself, receiving no rent, held not liable to his co-tenants for the use of the property.Willes v. Loomis (Sup.) 1086. In the absence of any evidence on the subject, the shares of several tenants in common are presumed to be equal.-Jackson v. Moore (Sup.) 1101. 2. Rights and liabilities of co-tenants as to third persons. Tenants in common, who conveyed to another, who was to sell premises and divide the proceeds, held to become tenants in common in the proceeds as personalty.-Jackson v. Moore (Sup.) 1101. One tenant in common in personalty may settle for or release his interest in the common property, but cannot settle for or release the interest of his co-tenants.-Jackson v. Moore (Sup.) 1101. As a general rule, tenants in common of personal property must join in bringing actions, whether arising ex contractu or ex delicto.Jackson v. Moore (Sup.) 1101. Defendant, who had settled with plaintiff's co-tenants, could not object to plaintiff's maintaining action alone for moneys in his possesSion belonging to her.-Jackson v. Moore (Sup.) 1101. Laws 1900, p. 916, c. 382, amending Tax Covenants against erection, see "Covenants," Law, Laws 1896, p. 871, c. 908, § 225, relating § 1. Admissions as evidence, see "Evidence," § 3. Measure of damages, see "Damages," § 3. By particular classes of parties. Particular remedies for torts. See "Assault and Battery." § 1; "Fraud"; TOWNS. Mandamus to town officers, see “Mandamus," § 1. Fiscal management, public debt, c. 469, § 1, where the petition did not comply TRADE UNIONS. Member of voluntary unincorporated trade TRANSFER TAX. See "Taxation," § 4. TRANSPORTATION. Contracts relating to, as in restraint of trade, TRESPASS. Death of trespasser caused by operation of Ejection of trespasser, see "Carriers," § 3. To the person, see "Assault and Battery," § 1. In an action for trespass in breaking into In an action for trespass, a verdict awarding TRIAL. See "New Trial"; "Reference"; "Witnesses." Performance or breach of contract as question Usury as question for jury, see "Usury," § 1. Place of trial, see "Venue," § 1. Disputed claims against estate of decedent, sec For discharge from employment, see "Master For personal injuries, see "Carriers," § 3; For price of goods sold, see "Sales," § 4. See "Criminal Law," § 4; "Perjury," § 1. § 1. Notice of trial and preliminary Under Code Civ. Proc. § 977, a note of issue, 2. Course and conduct of trial in gen- eral. In the absence of proof of surprise, denial of 3. Reception of evidence. A general objection to an answer as to what Where there is a fatal variance, and plain- Where the evidence is conflicting, an issue The credibility of witnesses, although one of § 6. Instructions to jury. In an action for servant's injuries, charge on In an action for damages because of the main- Language of court in response to request for Where the trial court has fully charged the In an action against a railroad for injuries An objection to testimony, made subsequent 1035. larities and errors. Conduct of counsel on trial held to have Where the trial court commits an error in a TROVER AND CONVERSION. Conversion by factor, see "Factors." |