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costs in surrogate's courts; allowance may be made
to all parties appearing; review of; decree of sur-
rogate by general term; discretionary order not
appealable to the court.

decree directing payment of creditor in full before
final distribution gives no preference...
proceedings for discovery of property of deceased
persons under Laws 1870, chap. 394; prima facie
case sufficient to justify surrogate in holding
property...

contempt; executor not paying money ordered by
surrogate; how orders of, enforced.
practice in; objections to account filled under 2 R.
S. 92, 8 52; referee and "auditor".

TAXATION:

collection of taxes, not restrained for legal informali-
ties; Albany & Boston Mining Co. v. Auditor-Gen-
eral

constitutional provisions must be complied with, or
assessment invalid; any violation of law defeats
tax...

due process of law; McMillan v. Anderson..
exemption from taxation; institution of public
charity, what is; real estate leased to such institu-
tion not exempt from taxation...

224

456

103

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244

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451

what bankrupt takes as trustee; apportionment of
share......
(see Suretyship.)

394

TRUSTEE (see Trust).

395
335

58

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power of municipal corporation as to; appropria-
tions to benevolent institutions; right of governor
and mayor to appoint trustees does not make in-
stitution a municipal agency; nor does the fact
that the city owns ground on which institution is
located; limit of municipal powers; what muni-
cipal corporation may not do....
right of State to tax particular callings.

416

269

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Supreme Court, candidates for vacant judgeship

in

194

....

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418, 419

USURY:

463

sale of land for taxes; estate conveyed; legislative
power as to taxes....

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170

what is not voluntary payment of taxes..

266

(see Banks; Banking; Constitutional Law.)

burden of proof; contract fair on face does not
raise presumption of; general objection to report
of referee; practice

71

new parties; novation; rescission..

226

TELEGRAPH COMPANY.

sale of gold..

226

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purchase of land incumbered by judgment on usur-
ious debt cannot plead; usury not fraudulent as
to creditors.

209

376

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descendants; whether "descendants" in infinitum
or only children; context; gift after the death of
a person to whom nothing is expressly given; im-
plied life estate; accumulations; intestacy.
devise of freeholds; conversion into personalty; re-
conversion in realty; election by conduct
division of property between born and unborn chil-
dren.....
equitable estates; construction; devise to trustees
in fee; equitable interest co-extensive with legal
interest; gift over

estate in tail; construction; devise to A. for life and
after her death "to descend to her female heir".
execution of.

322

207

156

207

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WISE WORDS from an old book

34

192

427

208

337

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WITNESS:

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