STAY.

Because of nonpayment of costs, see "Costs,"
§ 5.
Of dispossession warrant, see "Landlord and
Tenant," § 6.

STIPULATIONS.

Relating to interlocutory judgment as giving
jurisdiction of appeal, see "Appeal," § 1.

STOCK.

Corporate stock, see "Corporations," § 1.
Taxation of corporate stock, see "Taxation,"
§ 2.

STOCKBROKERS.

See "Brokers," § 1.

Of corporations, see "Corporations," § 2.

STOLEN GOODS.

See "Receiving Stolen Goods."

STREET RAILROADS.

See "Railroads."

Carriage of passengers, see "Carriers."
Construction and operation of instruction in ac-
tion against, see "Trial," § 6.

Risks assumed by servant, see "Master and
Servant," § 6.

Refusal of an instruction as to the right of
way, in case of collision between a street car
and a team, held error, in view of an ordinance.
-Cushing v. Metropolitan St. Ry. Co. (Sup.)
314.

In case of injury to a boy on a wagon, with
which an electric car collided, held, that there
was nothing to show negligence of the street
railway company.-Summerman v. Interurban
St. Ry. Co. (Sup.) 427.

A motorman held not negligent in not antici-
pating that a push cart would run into the car
after the head of the car had safely passed it.
-Schneiders v. Central Crosstown R. Co. (Sup.)

153.

One heedlessly driving in front of car held
guilty of contributory negligence.-Monahan v.
Interurban St. Ry. Co. (Sup.) 537; Meyers v.
Same, Id.

Agreement between city of New York and
street railway company, January 1, 1853, held
to establish amount of the license fee for each
car.-City of New York v. Third Ave. R. Co.
(Sup.) 584.

Annual license fee, under agreement between
street railway company and city of New York,
January 1, 1853, held at $20 per car.-City of
New York v. Third Ave. R. Co. (Sup.) 584.

Doctrine of discovered peril held not to apply
to case of boy negligently on street car track
and falling 50 feet in front of approaching
car.-McDonald v. Metropolitan St. Ry. Co.
(Sup.) 699.

killing of person on highway, evidence, in view
In action against street railway for negligent
of instructions, held not to have misled jury into
predicating negligence on omission to supply
fenders in general.-Fritsch v. New York &
C. Ry. Co. (Sup.) 942.

1. Regulation and operation.
In action against street railway for injury to
one driving a team, evidence of respective par-Q.
ties held to justify the submission of the ques-
tions involved to the jury.-Klimpl v. Metropoli-
tan St. Ry. Co. (Sup.) 39.

Duty of a street railway toward person using
the streets is to exercise reasonable care, and
charge imposing on it obligation of using all the

care that motorman could use held erroneous.-
Klimpl v. Metropolitan St. Ry. Co. (Sup.) 39.

Error held not predicable of part of charge in
action against street railroad for damages by
collision. Persico v. Metropolitan St. Ry. Co.
(Sup.) 233.

Evidence in an action for injury to a child
struck by a street car held insufficient to show
negligence of the driver of the car.-Csatlos v.
Metropolitan St. Ry. Co. (Sup.) 302.

A street railway company, sued for injuries
to a traveler, sustained in a collision with a
car, held entitled to a distinct charge that its
motorman was only required to exercise reason-
able care.-Lockwood v. Troy City Ry. Co.
(Sup.) 311.

Refusal of an instruction that, if plaintiff
drove in front of defendant's street car, when it
was so near it could not be stopped, he could
not recover, held_error.-Cushing v. Metropoli-
tan St. Ry. Co. (Sup.) 314.

In an action against a street railway company
for the negligent killing of a person on the
streets, evidence that no fender was on the par-
ticular car which caused the accident is admis-
sible.-Fritsch v. New York & Q. C. Ry. Co.
(Sup.) 942.

Jury may predicate negligence on failure of
street railway to provide cars with fender, when
ordinarily efficacious to prevent injury to per-
such appliance is in common use and has proven
Q. O. Ry. Co. (Sup.) 942.
sons on the highway.-Fritsch v. New York &

STREETS.

See "Highways"; "Municipal Corporations," §§
4, 6.

STRIKES.

Preventing performance of contract, see "Con-
tracts," § 5.

SUBSTITUTION.

Of devisees or lcgatees, see "Wills," § 4.

and 121 New York State Reporter

Sales of liquor on Sunday, see "Intoxicating are taxable for all the personal property of Liquors," 88 3, 4.

Of demised premises, see "Landlord and Ten- Laws 1899, p. 1589, c. 712.-In re President. ant," § 3.

"Capital stock," as used in the tax law, does not mean share stock, but means the actual For operation of street railroad, see "Street money or property paid in and possessed by the Railroads," § 1. corporation.-People v. Feitner (Sup.) 304.

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.

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

Where relator's return of personalty for tax--In re Riemann's Estate (Sur.) 731. ation 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.

A legacy in lieu of dower is taxable property.

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.

co-tenants, could not object to plaintiff's mainDefendant, who had settled with plaintiff's taining 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.

See "Pledges."

Particular species of property or rights.
See "Patents," § 1.

TOOLS.

Liability of employer for defects, see "Master
and Servant," § 4.

TORTS.

Admissions as evidence, see "Evidence," § 3.
Assessment of damages, see "Damages," § 4.
Causing death, see "Death," § 2.

Measure of damages, see "Damages," § 3.
Pleading damages, see "Damages," § 4.
Release of joint tort feasors, see "Release,"
§ 1.

By particular classes of parties.
See "Municipal Corporations," § 7.
Employés, see "Master and Servant," § 9.

Particular remeāics for torts.

See "Arrest," § 1; "Trespass," § 1.
Particular torts.

See "Assault and Battery." § 1; "Fraud";
"Libel and Slander"; "Negligence"; "Nui-
sance"; "Trespass"; "Trover and Conver-
sion."

TOWNS.

c. 469, § 1, where the petition did not comply
with such latter section.-Webster v. Town of
White Plains (Sup.) 783.

TRADE UNIONS.

Member of voluntary unincorporated trade
union, illegally expelled, held entitled to sue in
the state courts to compel reinstatement and to
enjoin defendants from preventing him from
working at his trade.-Corregan v. Hay (Sup.)
956.
TRANSFER TAX.

See "Taxation," § 4.

TRANSPORTATION.

Contracts relating to, as in restraint of trade,
see "Monopolies," § 1.

TRESPASS.

Death of trespasser caused by operation of
railroad, see "Railroads," § 2.
Ejection of trespasser, see "Carriers," § 3.
Liability of employer for trespass by servant,
see "Master and Servant," § 9.

To the person, see "Assault and Battery," § 1.
§ 1. Actions.

In an action for trespass in breaking into
plaintiff's house, compensatory damages held to
include damages for the injury, insult, invasion
of privacy, and interference with the comfort
of plaintiff and his family.-Reed v. New York
& R. Gas Co. (Sup.) 810.

In an action for trespass, a verdict awarding
plaintiff $150 held not so excessive as to require
reversal on appeal.-Reed v. New York & R.
Gas Co. (Sup.) 810.

TRIAL.

See "New Trial"; "Reference"; "Witnesses."
Limitation of action as question for jury, see
"Limitation of Actions," § 3.

Performance or breach of contract as question
for jury, see "Sales," § 1.

Usury as question for jury, see "Usury," § 1.
Proceedings incident to trials.

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

Place of trial, see "Venue," § 1.
Right to trial by jury, see "Jury," § 1.

Trial of particular civil actions or proceedings.

Mandamus to town officers, see "Mandamus," See "Assault and Battery," § 1; "Negligence,"
§ 1.

§ 1. Fiscal management, public debt,
securities, and taxation.
Statutory Construction Law, Laws 1892, p.
1491, c. 677, § 31, held not to preserve juris-
diction of a board of supervisors to grant a
petition of township officers to issue bonds, com-
plying with Laws 1892, p. 1761, c. 686, § 69, as
amended, filed, but not acted on, before such
section was repealed by Laws 1903, p. 1084,

§ 3.

Disputed claims against estate of decedent, see
"Executors and Administrators," § 5.
For breach of contract, see "Sales," § 5.
For damages from nuisance, see "Nuisance,"
§ 1.
For death of tenant, see "Landlord and Ten-
ant," § 4.

For discharge from employment, see "Master
and Servant," § 1.

5

To recover freight charges, see "Carriers," § 2. them is a party interested in the recovery and