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Refusal of an instruction as to the right of
way, in case of collision between a street car
-Cushing v. Metropolitan St. Ry. Oo. (Sup.)
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.
pating that a push cart would run into the car
after the head of the car had safely passed it.
guilty of contributory negligence.- Monahau v.
Interurban St. Ry. Co. (Sup.) 537; Meyers v.
Agreement between city of New York and
street railway company, January 1, 1853, held
car.-City of New York v. Third Ave. R. Co.
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.
tion against, see "Trial," $ 6.
In action against street railway for vegligent
of instructions, held not to have misled jury into
predicating negligence on omission to_supply
Fritsch v. New York
streets, evidence that no fender was on the par.
such appliance is in common use and has proven
Evidence in an action for injury to a child
See “Highways"; "Municipal Corporations,” $8
tracts," $ 5.
Of devisees or lcgatees, see "Wills," $ 4.
and 121 New York State Reporter SUIT.
Trust & Safe Deposit Co. (Sup.) 628; In re See "Action."
Fidelity Trust Co., Id.; In re Union Trust Co.,
The Legislature has the power to exempt
certain classes of property from taxation, eren Recovery of possession by landlord, see "Land- retrospectively:--In re Rochester Trust & Sate lord and Tenant," $ 6.
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, 1
3, held, that two executors residing in the state Sales of liquor on Sunday, see "Intoxicating are taxable for all the personal property of
the estate of their testator, although a third Liquors," 88 3, 4.
executor resides out of the state. People v.
Wells (Sup.) 745. SUPPLEMENTAL PLEADING.
Under Tax Law, Laws 1896, pp. 797, S.
c. 908, 88 3, 8, and Code Civ. Proc. $ 2721, See "Pleading,” g 4.
property bequeathed to a charitable corporation
held taxable while in the hands of the execuSUPREME COURTS.
tor.-People v. Wells (Sup.) 826.
The easement held by a turnpike company for See "Courts," $ 4.
the maintenance of its road, together with all
its structures and improvements, held subject SURRENDER.
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.
etc., of Albany & B. Turnpike Road (Sup.) 1104.
The franchise of a turnpike company is not SURVIVING PARTNERS.
subject to assessment by the assessors of a town
in which part of the road is located.-In re See “Partnership," $$ 3, 4.
President, etc., of Albany & B. Turnpike Road
(Sup.) 1104. SURVIVORSHIP.
Tax Law, Laws 1896, p. 797, c. 908, § 3, held
not to impliedly repeal exemption from taxation See "Joint Tenancy."
of university property under its charter, as
amended by Laws 1893, p. 84, c. 54, $ 8.-People Evidence, see "Death," $ 1.
v. Wells (Šup.) 1107. Of devisees or legatees, see "Wills," $ 4.
§ 2. Levy and assessment. SUSPENSION.
A corporation assessed for taxation held to
have been aggrieved thereby, so as to be entitled Of injunction, see “Injunction," 8 2.
to a cancellation of the tax.-People v. Feitner Of judgment, see "Judgment," $ 6.
Action of court in determining a tax illegal TAXATION.
on the return to the writ of certiorari issued to
review the assessment held not erroneous.-PeoLocal or special taxes.
ple v. Feitner (Sup.) 304. Assessments for municipal improvements, see
Statement made by a corporation to commis“Municipal Corporations," $ 4.
sioners of assessment held binding on the comCity taxes, see “Municipal Corporations,” & 8. missioners, where they failed to require any
further evidence.—People v. Feitner (Sup.) 304. Occupation or privilege taxes.
"Capital stock," as used in the tax law, does See “Intoxicating Liquors," $ 2.
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.) 301. § 1. Liability of persons and property. A corporation is entitled, on an assessment
Foreign corporation, maintaining in New York for taxation, to have deducted from its personal a mere agency for the sale of its goods, held property the amount of its debts.-People . taxable only on the value of its office furniture. Feitner (Sup.) 304. -People v. Wells (Sup.) 81.
The assessors have no jurisdiction to deter The gas pipes and mains of a corporation, mine the assessable value of the franchise of 2 laid in the streets and included under the fran- corporation.-People v. Feitner (Sup.) 304. chişe tax law in the state assessment, are not taxable by local authorities.- People v. Wells return day of a motion for certiorari, does not
The Comptroller, by failing to appear on the (Sup.) 595.
waive his right to move to amend the comLaws 1902, p. 461, c. 172, held to have the mand; but the court should require him to exeffect of exempting the property of trust com- cuse his default before hearing on the motion. panies from local taxation.-In re Rochester'-People v. Miller (Sup.) 341.
Under Laws 1896, p. 864, c. 908, $ 196, a to refundments of transfer taxes, held not retroit of certiorari, commanding the Comptroller active.-In re Hoople (Sup.) 842. return the grounds of his refusal to revise
The values of both real and personal property franchise tax imposed on a relator, is unauorized.-People v. Miller (Sup.) 341.
of decedent must be added together in deter
mining an exemption under the transfer tax Where a return to certiorari to review a per-law.-In re Hallock's Estate (Sur.) 255. nal tax assessment did not raise any issue the facts alleged in the petition, it was not 868, c. 908; Laws 1903, p. 165, c. 41), real es
Under Tax Law, $8 220, 221 (Laws 1896, p. ror to reduce the tax in accordance with retor's statement to the tax commissioners.- able.-In re Hallock's Estate (Sur.) 255.
tate of testator, bequeathed to sister, held taxeople v. Wells (Sup.) 543. Where relator's return of personalty for tax- -In re Riemann's Estate (Sur.) 731.
A legacy in lieu of dower is taxable property. ion was not contradicted by the tax commisoners, they could not arbitrarily levy a tax 1 the ground that they did not believe it.
TAXATION OF COSTS. eople y. Wells (Sup.) 543. On certiorari to correct tax assessment, com- See "Costs," 8 3. issioners must state the evidence on which heir conclusion is based.-People v. Wells TENANCY IN COMMON. Sup.) 595.
Gross earnings of corporation, as shown by See "Joint Tenancy." lividend declared, held not a proper basis of 8 1. Mutual rights, duties, and liabili. issessment.-People v. Wells (Sup.) 595.
ties of co-tenants. The franchise of a corporation is not to be A tenant in common, who occupies the premonsidered in assessing its taxable capital.- ises himself, receiving no rent, held not liable People v. Wells (Sup.) 595.
to his co-tenants for the use of the property.Statement on application to correct assess
Willes v. Loomis (Sup.) 1086. ment of liabilities and assets must be accepted In the absence of any evidence on the subject, as true.-People v. Wells (Sup.) 595.
the shares of several tenants in common are Under Tax Law, Laws 1896, p. 800, c. 908, 8 presumed to be equal.-Jackson v. Moore (Sup.) 6, held, that one purchasing real estate sub 1101. ject to a mortgage debt, who does not assume the debt, is not entitled to deduct the debt from 8 2. Rights and liabilities of co-ten
ants as to third persons. an assessment against his personalty.-People
Tenants in common, who conveyed to another, v. Wells (Sup.) 715.
who was to sell premises and divide the proWhere an executor acquiesced in an order re- ceeds, held to become tenants in common in the ducing an assessment against the estate, the proceeds personalty.—Jackson v. Moore assessment could not be considered void be- (Sup.) 1101. cause designating the executor as "executor
One tenant in common in personalty may setand trustee.”—People v. Wells (Sup.) 826.
tle for or release his interest in the common § 3. Tax titles.
property, but cannot settle for or release the inPossession under a tax or assessment lease terest of his co-tenants.-Jackson V. Moore is not adverse to the title of the owner in fee, (Sup.) 1101. but is in subordination thereto.—Miller v. War- As a general rule, tenants in common of perren (Sup.) 1011.
sonal property must join in bringing actions,
whether arising ex contractu or ex delicto.$ 4. Legacy, inheritance, and transfer Jackson v. Moore (Sup.) 1101.
taxes. A proceeding for the vacation of a surrogate's
Defendant, who had settled with plaintiff's order illegally assessing a transfer tax held not co-tenants, could not object to plaintiff's mainbarred by limitations imposed by Code. Civ. taining action alone for moneys in his possesProc. $$ 380, 382, 414.-In re Hoople (Sup.) sion belonging to her.—Jackson v. Moore (Sup.) 842.
. Where the five-year limitation imposed by
Where one tenant in common has settled for Laws 1892, p. 816, c 399, § 6, to a refundment his portion of the damages on account of the act of transfer taxes illegally assessed and paid, of another with respect to the common pronerty had not run at the time such section was
before action therefor, his co-tenant mly sue amended by Laws 1897, p. 152, c. 284, the fact without joining bim.-Jackson v. Moore issup.) that eight years had expired before an appli
1101. cation to modify the order assessing the tax
TENDER. was made did not preclude the granting of such application.-In re Hoople (Sup.) 842. Of goods sold, see “Sales," $ 2.
Federal bonds held not subject to transfer taxation, under Transfer Tax Act, Laws 1892, p.
TENEMENT HOUSES. 814, c. 399, $ 1.-In re Hoople (Sup.) 842.
Laws 1900, p. 916, c. 382, amending Tax Covenants against erection, see “Covenants," Law, Laws 1896, p. 871, c. 908, $ 225, relating $ 1.
and 121 New York State Reporter
C. 469, § 1, where the petition did not comply
with such latter section.-Webster v. Town of
Member of voluntary unincorporated trade
union, illegally expelled, held entitled to sue in
the state courts to compel reinstatement and to
working at his trade.-Corregan v. Hay (Sup.)
See “Taxation," $ 4.
Contracts relating to, as in restraint of trade,
see “Monopolies," 1.
Death of trespasser caused by operation of
railroad, see "Railroads," 2.
Ljection of trespasser, see "Čarriers," $ 3.
see “Master and Servant," $ 9.
To the person, see “Assault and Battery," $ 1.
$ 1. Actions.
In an action for trespass in breaking into
include damages for the injury, insult, invasion
of privacy, and interference with the comfort
of plaintiff and his family.-Reed v. New York
In an action for trespass, a verdict awarding
plaintiff $150 held not so excessive as to require
rerersal on appeal.-Reed v. New York & R.
See “New Trial"; "Reference"; "Witnesses."
"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.
Place of trial, see “Venue," 1.
Right to trial by jury, see "Jury," $ 1.
Trial of particular civil actions or proceedings.
"Executors and Administrators," $ 5.
For personal injuries, see "Carriers,". & 3; Where there is a fatal variance, and plain.
"Electricity"; "Master and Servant," § 8; tiff decliues the court's offer of leave to with.
draw a juror, the complaint is properly dis-
Where the evidence is conflicting, an issue
must be submitted to the jury.-Blumberg v.
Marks (Sup.) 512; Tanenbaum v. Josephi (Sup.)
them is a party interested in the recovery and
the other wholly disinterested, is for the jury.
§ 6. Instructions to jury.
care on defendant held not cured by a subse-
quent charge, qualified by reference to first
In an action for servant's injuries, charge on
In an action for damages because of the main-
tenance of a nuisance, held that, if defendaut
the board of health, introduced in evidence, he
Language of court in response to request for
an instruction held to have amounted to a giv-
Where the trial court has fully charged the
Westchester Lighting Co. (Sup.) 763.
Defendant's exception to the admission of sustained by plaintiff in a crossing accident, in-
of warning signals, together with remarks of
case as laid down by the Appellate Division,
larities and errors.
Conduct of counsel on trial held to have
amounted to a waiver of his exceptions to the
Conveying to the jurors, in the cross-examina- ropolitan St. Ry. Co. (Sup.) 754.
Where the trial court commits an error in a
the error by striking out the testimony, or by
granting a new trial to the party against whom
TROVER AND CONVERSION.
Presumptions, see "Evidence," $ 1.