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1. 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.)
In case of injury to a boy on a wagon, with
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.
One heedlessly driving in front of car held
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.
In action against street railway for negligent
killing of person on highway, evidence, in view
of instructions, held not to have misled jury into
predicating negligence on omission to supply
fenders in general.-Fritsch v. New York &
| Q. C. Ry. Co. (Sup.) 942
streets, evidence that no fender was on the par.
ticular car which caused the accident is admis-
and sible.- Fritsch v. New York & Q. C. Ry. Co.
such appliance is in common use and has proven
ordinarily efficacious to prevent injury to per-
Q. O. Ry. Co. (Sup.) 942.
Evidence in an action for injury to a child
See “Highways"; "Municipal Corporations,”
tracts," $ 5.
Tof devisees or lcgatees, see "Wills," § 4.
and 121 New York State Reporter
| 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, even Recovery of possession by landlord, see "Land- / retrospectively:--In re Rochester Trust & Safe 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,
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 .
Wells (Sup.) 745. SUPPLEMENTAL PLEADING.
Under Tax Law, Laws 1896, pp. 797, 80.
C. 908, 88 3, 8, and Code Civ. Proc. & 2721, See "Pleading,” $ 4.
property bequeathed to a charitable corporation
held taxable while in the hands of the execoSUPREME 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,” g 1.
v. Wells (Šup.) 1107. Of devisees or legatees, see "Wills," $ 4.
8 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," $ 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.-Peo
ple v. Feitner (Sup.) 304. Local or special taxes. Assessments for municipal improvements, see
Statement made by a corporation to commis
sioners of assessment held binding on the com"Municipal Corporations," $ 4.
missioners, where they failed to require any City taxes, see “Municipal Corporations," $ 8.
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.) 304. § 1. Liability of persons and property. A corporation is entitled, on an assessinent
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 T. taxable only on the value of its office furniture. Feitner (Sup.) 304. -People v. Wells (Sup.) 81.
The assessors have no jurisdiction to deterThe gas pipes and mains of a corporation, mine the assessa ble value of the franchise of a laid in the streets and included under the fran- | corporation.-People v. Feitner (Sup.) 304. chişe tax law in the state assessment, are not
The Comptroller, by failing to appear on the taxable by local authorities.-People v. Wells
return day of a motion for certiorari, does not (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 tà 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.
TAXATION OF COSTS.
Jnder Laws 1896, p. 864, c. 908, 8 196, a to refuudments 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 unau
of decedent must be added together in deterorized.-People v. Miller (Sup.) 341.
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
Under Tax Law, $$ 220, 221 (Laws 1896, p. the facts alleged in the petition, it was not
868, c. 908; Laws 1903, p. 165, c. 41), real esror to reduce the tax in accordance with re
tate of testator, bequeathed to sister, held taxtor's statement to the tax commissioners.
-able.-In re Hallock's Estate (Sur.) 255. eople v. Wells (Sup.) 543.
A legacy in lieu of dower is taxable property. Where relator's return of personalty for tax- _
-In re Riemann's Estate (Sur.) 731, ion was not contradicted by the tax commisoners, they could not arbitrarily levy a tax 1 the ground that they did not believe it.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.
Gross earnings of corporation, as shown by See "Joint Tenancy."
18 l. Mutual rights, duties, and liabili.
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
$ 2. Rights and liabilities of co-ten. the debt, is not entitled to deduct the debt from
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 acaniesced in an order re- ceeds, held to become tenants in comme ducing an assessment against the estate, the proceeds as 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 19
co-tenants, could not object to plaintiff's mainbarred by limitations imposed by Code . Civ.
taining action alone for moneys in his possesProc. 88 380, 382, 414.-In re Hoople (Sup.) |
sion belonging to her.-Jackson v. Moore (Sup.)
1101. 812. 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 may sue amended by Laws 1897, p. 152, c. 284, the fact
without joining him.-Jackson v. Moore sup.)
1101. that eight years had expired before an application 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," 8 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.
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.
8 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
nf 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
reversal on appeal.-Reed v. New York & R.
Gas Co. (Sup.) 810.
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.
"Èxecutors 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-
missed.- Reilly v. Vought (Sup.) 492.
Where the evidence is conflicting, an issue
must be submitted to the jury.-Blumberg V.
| Marks (Sup.) 512; Tanenbaum v. Josephi (Sup.)
The credibility of witnesses, although one of
them is a party interested in the recovery and
6. Instructions to jury.
care on defendant held not cured by a subse-
quent cbarge, qualified by reference to first
charge.-Klimpl v. Metropolitan St. Ry. Co.
In an action for servant's injuries, charge on
defendant's duty and liability held harmless, in
In an action for damages because of the main-
tenance of a nuisance, held that, if defendant
wished an instruction relative to a petition to
the board of health, introduced in evidence, he
should have requested it.-Pritchard v. Edison
Electric Illuminating Co. (Sup.) 225.
Language of court in response to request for
an instruction held to have amounted to a giv-
ing of the same.-Buckley v. Westchester Light-
ing Co. (Sup.) 763.
Where the trial court has fully charged the
| law on one aspect of the case, it is not bound
to reiterate it in another form.-Buckley v.
Westchester Lighting Co. (Sup.) 763.
sustained by plaintiff in a crossing accident, in-
structions as to the duty of defendant in the way
of warning signals, together with remarks of
the court on the instructions and the law of the
case as laid down by the Appellate Division,
held error.–Smith v. Lehigh Val. R. Co. (Sup.)
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
ruling on the admission of evidence, it may cure
the error by striking out the testimony, or by
granting a new trial to the party against whom
the ruling is made.-Fox i. Metropolitan St.
TROVER AND CONVERSION.
l'resumptions, see "Evidence,” $ 1.