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and 120 New York State Reporter
STATES.

The unconstitutional provision of Agricultur-

al Law, Laws 1893, p. 667, c. 338, $ 50, fixing
Courts, see "Courts."

the degree of acidity for cider vinegar, held not
Ownership of ice on waters of state, see "Wa- to invalidate the remainder of the act.-State r.
ters and Water Courses," $ 3.

Windholz (Sup.) 1015.

12. Construction and operation.
STATUTES.
Where the title constitutes no part of an act

,

it may be cousidered as a key to the correct in-
Judicial notice of, see “Evidence," $ 1. terpretation thereof, where the intent is other-

wise ambiguous. -Rosin v. Lidgerwood Mfg.
Provisions relating to particular subjects. Co. (Sup.) 49.
See “Bridges,” $ 1; "Carriers,” 88 1, 3; “Com-

Where a statute enlarges a common-law right
merce,”. $ 1; “Corporations," $ 5; “Descent
and Distribution"; "Disorderly 'Conduct'; of action, the statutory limitation is merely
"Fish"; "Food"; Game"; "Intoxicating cumulative, and the party injured may resort
Liquors"; "Licenses." § 1; "Master and to either at his election.-Rosin v. Lidgerwood
Servant," § 2; "Mechanics 'Liens"; "Taxa. Mfg. Co. (Sup.) 49.
tion."

An intention to change the rule of the com-
Appellate jurisdiction of courts, see "Courts," mon law will not be presumed from doubtful
$ 3.

statutory provisions. The presumption is that
Jurisdiction of municipal courts, see "Courts," no such change is intended, unless the statute is
$ 2.

explicit and clear in that direction.--Rosin v.
Practice in municipal courts, see “Courts," $ 2. Lidgerwood Mfg. Co. (Sup.) 49.
Statute of frauds, see "Frauds, Statute of."

There can be no inference that the Legisla.
$1. Enactment, requisites, and validity ture intended, by Laws 1902, p. 1748, c. 66,
in general.

entitled "An act to extend and regulate the lia-
Where unconstitutional provisions of a stat- bility of employers," to abrogate any right of
ute are absolutely independent of the balance, action existing under the statutes or common
such provisions may be rejected without in- law, unless such intention is clearly to be drawn
validating the balance.-People v. Van De Carr from the language of the act itself.-Rosin ,
(Sup.) 614.

Lidgerwood Mfg. Co. (Sup.) 49.

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STATUTES CONSTRUED.

2403 313

NEW YORK.

999

101 | $8 3268, 3274 ...
| $ 1022

.411, 52088 3403, 3412, 3418 ..... 593
CONSTITUTION. 8 1022. Amended by Laws

1903, ch. 85, p. 237. 480 CODE OF CRIMINAL PRO-
Art. 1, $$ 1, 18...... 50

$ 1229

. 1078
Art. 8, § 1....
295

CEDURE.
$ 1294

517
$ 1316

396
CODE OF CIVIL PRO- $ 1353

599

PENAL CODE
CEDURE.
$ 1638

759
8 1772

.1043
$ 29

.117, 529
Tit. 2, ch, 17.
514 | $ 1780

$ 78

318
& 11
..11138 1819

$$ 94, 531
139

529
838 $ 1899

C#
$ 640, subd. 16

415
194
175 $$ 1902-1904

$ 6100
50

139
88 369, 371, 372.
896 8 2038

837

$ 675. Amended by laws
88 388, 396
.10092231, subd. 2

16

1891, p. 657, ch. 327. 77, 78
$ 431
438 $ 2235

$ 685

.182, 804
$$ 435, 436, 438
543 88 2219, 2250.

514
$ 408
64 8 2234

919

REVISED STATUTES.
$ 483
.321, 959 $$ 2269, 2273

638

First Edition.
490
412 8 2280

.1109

Volume 1.
501
843 $$ 2442, 2457

638
502, subd. 2.
1121 $ 2.595

. 1083

Pages 599, 000, pt. 1, ch.
8 514
976 $ 2713, subd. 3

807

18, tit. 3, $ 8.. 295
515

.1122 $ 2818. Amended by Laws
$ J16

9.39 1903, p. 732, ch. 370.... 360 HEYDECKER'S GENERAL
603
.1062 $ 3046

.240, 243

LAWS.
649, subd. 2
316 8 3057

104
$ 715
.1043 88 3070, 3071

.889, 916

Page 1868, ch, 24........
779
.1022 88 3072, 3073

916
88 723, 829
497 | 88 3074, 3076

514

CITY CHARTER.
$ 88.7
.11098 3213

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240 Greater New York. Laws
8 933
660 3228

889 1897, pp. 87, 88, ch. 378,
344 18 3265

915 88 247-249

8 977

906

eater New York. Laws 1850, p. 224, ch. 140, § 28, 1893, p. 1447, ch. 644.. 651
897, pp. 317, 318, ch.

subd. 5

1027 1894, pp. 021, 023, ch. 338,
78. SS &99, 892.
6.59 1857, p. 719, ch. 344, $ 45 136 $ 23, subd. 13..

613
eater New York. Laws 1879, p.
359, ch. 143.

182

1894, p. 1181, ch. 556.
897, p. 320, ch. 378, 8

Amended by Laws 1889, 1894, pp. 1207, 1209, ch.
396

310
p. 7, ch. 7..

412

350, tit. 6, 8$ 2, 12.. 182
'eater New York. Laws
1867, p. 1748, ch. 697..

1894, pp. 1210, 1211, 1227,
1897, pp. 322, 323, ch.

759, 760

ch. 556, tit. 7, $$ 1, 2,
378, $$ 900, 902. 659 1867, p. 1750, ch. 697, § 3 739 9, 47

182
eater New York. Laws

1875, p. 32. ch. 38. 625 1895, p. 343, ch. 559, $ 45
1897, p. 324, ch. 378, 8 1882. P. 333, ch. 410, $

960, 961
306. Amended by Laws

1382

136 1895, p. 344, ch. 559, § 46 960
1901, p. 386, ch. 466, 8 1882, p. 369, ch. 303. 16 1895, p. 345, ch. 559, § 49 960
906

509 1884, p. 309, ch. 232. 218| 1895, p. 621, ch. 304, 8 44 156
reater New York. Laws 1881, pp. 314, 315, ch. 252, 1895, p. 621, ch. 394, $8
1897, p. 325, ch. 378, 8

$$ 15, 18

295 130, 140. Oswego City
907

659 1885, pp. 525, 526, ch. 305, Charter. Amended by
reater New York. Laws

88 1, 4

295 Laws 1897, p. 235, ch.
1901, pp. 50, 114, cb. 18S6, p.

81, ch. 65,
263

155
466, $$ 119, 201....610, 1035 Amended by Laws 1886, 1895, p. 621, ch. 394, $
reater New York. Laws

p. 319, ch. 642; Laws 141. Oswego City Char-
1901, p. 122, ch. 466, $$ 1889, p. 756, ch. 564... 218 ter. Amended by Laws
288, 290

323 1886, p. 319, ch. 642..... 218 1897, p. 235, ch. 203... 156
reater New York. Laws 1889, p. 7, ch. 7.

412 1895, p. 621, ch. 394, §
1901, p. 124, ch. 466, § 1889, p. 756, ch. 564. 218

320, subd. 2. Oswego
292

322 189), p. 919, ch. 514..... 631 City Charter Amended
5.(reater New York. Laws

1830, p. 1082, ch. 565. 673 by Laws 1897, p. 237,
1901, p. 276, ch. 466, $ 1890, p. 1082, ch. 505.

ch. 263

155
674

575 Amended by Laws 1892, 1855, p. 791, ch, 933. 295
ìreater New York. Laws

p. 1382, ch. 676... 295 1895, p. 2037. ch. 1006.. 601
1901, pp. 379, 380, ch. 1890, p.

1082, ch. 565. 1896, p. 76, ch. 112, & 34,
460, $ 892
456 Amended by Laws 1892,

subd. 3

673
greater New York. Laws

p. 1406, ch. 676..

64 1896, p. 220, ch. 272. $ 21 46
1901, p. 386, ch. 466, 8 1890. p. 1114, ch, 565, art. 1896, p. 571, ch. 517, 8 76,
509 4, 8$ 103, 104.
295 subd. 3

719
Greater New York. Laws

1890, p. 1114, ch. 565, 8 1896, p. 591, ch. 547,
1901, p. 426, ch. 466, 8

105
731 202

831
1001

.1035 | 1890, pp. 1177, 1181, ch. 1896, p. 751, ch. 626, 88
Greater New York. Laws

568, $ 15

413
2, 3

. 1105, 1106
1901, p. 583, ch. 466, § 1890, p. 1181, ch. 568, § 16 279 | 1890, p. 795, ch. 908. $
1369

137 1890, pp. 12:22. 1233, ch. 230. Amended by Laws
Greater New York. Laws

509, $$ 80, 162, 180.... 422 1897, p. 150, ch. 281;
1901, p. 136, ch. 466, $
1890, p. 1237, ch. 569. $

Lau's 1901, pp. 380,
1543

713
182

.413, 422 1226, chs. 172.* 493...1024
Greater New York. Laws 1891, p. 224, ch. 10.7, § 414 218 | 1896, p. 796, ch. 908, 9 2.. 218
1901, p. 642, ch. 466, § 1891, p. 657, ch. 327.. 77, 75 186, p. 810, ch, 908, 88
69 | 1892, p. 311, ch. 151. 218

:35), 36, 38.

900
Oswego. Laws 1895, p.

1892, p. 620, ch. 301..503, 504 1836, pp. 812, 814, ch. 908,
621, ch. 394, $ 44..
156 | 1892, p. 1382, ch, 176.... 295 $$ 131, 137

189
Laws 1895, p.

1892, p. 1399, ch. 676, art. 1896, p. 850, ch. 908, $ 181 386
621, ch. 394, $$ 130, 140.

4, $ 90, Amended by 1896, p. 856, ch. 908. $
Amended by Laws 1897,
Laws 1893, p. 908, ch.

182

.:386. 420
p. 235, ch. 263.

155 434; Laws 1895, p. 791, 1896, p. 875, ch. 908, 8
Laws 1895, p.
ch. 933

295

Amended by Laws
621, ch. 394, § 141. 1892, p. 1406, ch. 676. 64 1901, p. 350. ch. 173. . 11025
Amended by Laws 1897,

1892, p. 1106, ch. 676, art. 1896, p. 882, ch, 308, $ 2.50
P. 235, ch. 263.
156 4. $ 101

295

309, 900
Oswego. Laws 1895, p.

1892, p. 1811, ch. 687. 628 1896, pp. 910, 953, ch. 909,
621, ch, 394, $ 320, subd.
1892, pp. 1823, 1826, ch,

$$ 84, 103..

892
2. Amended by Laws

(S8, $$ 3, 4..

165 1896, p. 961. ch. 909, $
1897, p. 233, ch. 263... 155 1892,' p. 1861, ch. 689, 88 110, subd. 3. Amended

31. 32

39 by Laws 1898, p. 972,
1892, p. 1896, ch. 689, 8

ch. 335

892
LAWS.
115

285 1897, pp. 87, 88, ch. 378,
1893, p. 667, ch, 338, 8

217-249. Greater
1787, ch. 61
759 50

141 New York Charter. 65.9
1839, p. 195, ch. 218... 295 | 1893, p. 667, ch. 338, 88 1897, p. 170, ch, 284. 1024
1845, p. 95, ch. 115, § 4.

50-52

142 ) 1897, p. 235, ch, 263..155, 156
Amended by Laws 1875,

1893, pp. 667, 668, ch. 338, 1897, pp. 317, 318, ch, 378.
p. 32, ch. 38.
02

. 1015 $S 889, S92. Greater
1848, p. 163, ch. 116, § 14.1027 1893, p. 90s, ch. 434..... 29.5

New York Charter..... 6.39

1554

Oswego.

Oswego.

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460, $ 906

475

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791-K

and 120 New York State Reporter
1897, p. 320, ch. 378, S 1901, pp. 50, 114, ch. 466, 1902, p. 1202, ch. 596, 9,
896. Greater New York

149, 261. Greater
Charter
310

subd. 23. Amended bs
New York Charter

Laws 1903, p. 465, cb.
1897, pp.
322, 323, ch. 378,

610, 1035 192
$$ 900, W2.

Greater 1901, p. 122, ch. 466, $8 1902, p. 1216, ch. 306. $ ) Hadi
New York Charter. 659 289, 290. Greater New 1902, p. 1217, ch. 34*,
1897, p. 324, ch. 378, 8

York Charter

323 41. Amended by Lari
906, Greater New York 1901, p. 124, ch. 466, § 292. 1903, p. 465, ch. 192 ... 4
Charter. Amended by

Greater New York Char-

1902, p. 1236, ch. 517....
Laws 1901, p. 386, ch.

ter

322 1902, p. 1489, ch. 580, 51,
509 1901, p. 22), ch. 91.

subd. 12
1897, p. 325, ch. 378, 8

1901, p. 276, ch. 466, 8 1902, p. 1496, ch. 180, $3
907, Greater New York 674. Greater New York

137, 46 afro
Charter
659 Charter

573 1902, p. 1519, ch. 5,
1807, p. 467, ch. 415, 8 18.1103 1901, p. 312, ch. 128, 8 91

ribe
1897, p. 480, ch. 415, § 81 378

6400

.6, 187 1902. p. 1532, ch. 550,
1897, pp. 520, 522, ch. 418, 1901, pp. 379, 380, ch. 466, 137, 139
88 12, 17. Amended by

8 892. Greater New 1902, p. 1533, ch. 18. $
Laws 1902, pp. 74, 75, York Charter

456 139
ch. 37

593 19901, p. 380, ch. 173. .1024 1902, p. 1557, ch. 381,
1897, p. 719, ch, 612. 837 1301, p. 386, ch. 466, § 906. 230
1897, p. 731, ch. 612, $ 90 858 Greater New York Char 1902, p. 1361, ch, 300,
1897, p. 732, ch. 612, $$

ter

509 248, subd. 1.
773 1901, p. 426, Ch. 466, $ 1902,' p. 1561, ch. 280.
1897, p. 703, ch. 499, 88

1001. Greater New York 219
4, 5

903
Charter

.1035 1902, pp. 1562. 1563, ch.
1898, p. 972, ch. 335. 892 1901, p. 583, ch. 466, 8 580), 88 253-237
1898, p. 1120, ch. 422, & 2.

1369. Greater New York 1902, p. 1563, ch. 580,
Amended by Laws 1901,

Charter

137 254
p. 1002, ch. 362.

77 | 1901, p. 636, ch. 466, 1902, p. 1578, ch. 580,
1899, p. 100, ch, 76..

269 1543. Greater New York 311
18999, p. 100, ch. 76 ..1024 Charter

713 1902. p. 1594, ch. 500,
1899), p. 108 ch. 84, $ 10.. 907 1901, p. 642, ch, 466, S 302

131
1899, pp. 1589, 158, 1593,

1:51. Greater New York 1902, p. 1595, ch, IS!,
ch, 712, 8 42, 46...
218 Charter

69
1900, p. 28, ch. 20, $ 33. 1.901, p. 1002, ch. 362.. 77 1902, p. 1748, ch, 000)....

Amended by Laws 1900, 1901, p. 1226, ch. 493. .1024
p. 1591, ch. 741; Laws 1901, pp. 1488, 1489, ch. 1902, p. 1749, ch. 60
1901, p. 225, ch. 91; 580, § 1.

93, 96

tru

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937 1. subd. 2.
Laws 1902, p. 1236, ch. 1901. p. 1476, .ch. 611, $ 1902, p. 1749, ch. 600, $?
517
475 250, subd. 2

621
1900, pp. 30, 34, ch. 20, 88 1902, pp. 74, 75, ch. 37... 593 1903, p. 237, ch. 85......
40, 60

272 1:42, p. 114, ch, 60, $ 4.. 723 1903, p. 465, ch. 192.
1900, p. 66, ch. 20, $ 229.. 415 1:902, p. 487, ch. 191, $ 141 272 1903, p. 782, ch, 370.....
1900, p. 1591, ch. 741.... 475 1902, p. 1519, ch. 580, 8

1903. pp. 1420), 1422, ch.
91

880 625, $& 166, 1092......

4W

STAY.

STREET RAILROADS.
Of actiou, see “Action," $ 2.

Bil} of particulars in action against, for poeta
Of proceedings until payment of costs, see sonal injuries, see "Pleading." $.6.
"Costs," $ 5.

Carriage of passengers, see "Carriers."

Evidence as to damages in action for perzual
STOCK.

injuries, see "Damages," $ 4.

Taxation of, see "Taxation," $$ 1-3.
Contribution between owners of hypothecated s 1. Regulation and operation,

stock wrongfully converted, see “Contribu-
tion."

In action against a street railway because of
Right of assignee to sue for conversion of, see

collision with plaintiff's wagon, plaintiff roa
"Assignments," $ 2.

guilty of contributory negligence.--Levy F, Wi-

ropolitan St. Ry. Co. (Sup.) 102.
STOCKHOLDERS.

In an action against a street railway for 1:

juries to a vehicle by collision at a cross-
Of corporations, see "Corporations," $ 1.

held, that the questions of pegligence and cut-
tributory negligence were for the jury --Konto

stock v. Metropolitan St. Ry. Co. (Sup.) 114.
STORAGE.

Judgment for plaintiff in action against siste
See "Warehousemen."

railway held against the weight of the evidence.
--O'Neill v. Interurban St. Rş. Co. (Sup.) 2.0

In action against street railway, because of Right of a street railway to the use of its
Collision between a car and wagon, held not er- | tracks must be exercised in connection with
or to deny plaintiffs' motion for a new trial the rights of others, using them from necessity
fter verdict for defendant.-Alexander v. Met- to pass around excavations, etc:-Frank v. Met-
opolitan St. Ry. Co. (Sup.) 212.

ropolitan St. Ry, Co. (Sup.) 1018.
Contributory negligence of plaintiff, who was
ajured in a collision with a street car, helal to be

STREETS.
question for the jury:--Robinson v. Metropoli-
an St. Ry. Co. (Sup.) 442.

See "Highways”; “Municipal Corporations,"
Where the testimony of a person, injured by

88 5, 6.
street car, that he looked before starting to
ross in front of it, is impeached by undisputed

SUBSCRIPTIONS.
hysical facts, his credibility is not involved, so
s to take the case to the jury.-McKinley v.

Corporation held entitled to sue treasurer of a

fund to
Ietropolitan St. Ry. Co. (Sup.) 461.

recover amount contributed for its

benefit.-Commercial Travelers' Home Ass'n v.
Evidence in an action for injuries from be, McNamara (Sup.) 608.
ng struck by a street car examined, and held
nsufficient to show freedom from contributory
iegligence and negligence on the part of defend-

SUBTERRANEAN WATERS.
int-McKinley v. Metropolitan St. Ry. Co.
Sup.) 461,

See "Waters and Water Courses," $ 1.
On action for penalty for violation of an ordi-
dance in not carrying a passenger on a street

SUIT.
ar without change of cars, held, that there was See “Action."
no evidence of an accident preventing compli-
ance with the ordinance.--City of New York v.
Interurban St. Ry, Co. (Sup.) 673.

SUMMARY PROCEEDINGS.
An ordinance as to street railways held not For possession of property, see “Forcible En-
satisfied by carrying a passenger to where the try and Detainer, 9 & 1.
car entered an avenile, the name of which was Recovery of possession by landlord, see “Land-
on the street-car sign.-City of New York v. lord and Tenant," § 6.
Interurban St. Ry. Co. (Sup.) 673.
An ordinance requiring passengers on street

SUMMONS.
cars to be carried without change of cars held
reasonable.--City of New York v. Interurban See “Process.”
St. Ry, Co. (Sup.) 673.

SUNDAY.
The railroad law (Laws 1890, p. 1082, c. 565)
held not to take from the city of New York Sale of liquors on, see "Intoxicating Liquors,"
powers to pass ordinances for the running of

8 1.
street cars.-City of New York v. Interurban
St. Ry. Co. (Sup.) 673.
In an action for injuries by a street sweeper

SUPPLEMENTARY PROCEEDINGS.
against a street railroad, evidence held insuffi- See “Execution,” s 1.
cient to show that plaintiff was in the exercise
of due care.-Beethem v. Interurban St. Ry, Co.
(Sup.) 700.

SUPREME COURTS.
Between the blocks of a city a street railway See “Courts,” g 3.
has the paramount right of way over a pedes-
trian.--Lejoune v. Dry Dock, E. B. & B. R. Co.
(Sup.) 749.

SURETYSHIP.
Sending case to jury on sole issue of defend-
ant street railway's negligence held error, as re-

See “Principal and Surety."
lieving plaintiff from establishing absence of
contributory negligence.-Lejoune v. Dry Dock,

SURRENDER,
E. B. & B. R. Co. (Sup.) 749.

Of demised premises, see "Landlord and Ten-
in an action for injuries to the driver of a

ant," § 5.
wagon on street railway, an instruction held
error, as withdrawing from the jury both the

TAXATION.
question of defendant's négligence and plain-
tiff's contributory negligence.-Binsell v. In Judicial notice as to tax officers, see “Evi-
terurban St. Ry. Co. (Sup.) 913.

dence,” $ 1.
In an action for injuries to the driver of a

Local or special taxes.
vehicle at a street railway track his negligence
held to depend on the circumstances existing See “Municipal Corporations," $ 7.
when he drove on the track.- Binsell v. Inter- Assessments for municipal improvements, see
urban St. Ry. Co. (Sup.) 913.

“Muuicipal Corporations," $ 3.

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and 120 New York State Reporter Occupation or privilege taxes.

Sworn appraisal by treasurer and secretary See "Corporations,” 8 6; "Intoxicating Liqo stock equal to appraisal.–People v. Miller (sup,

held sufficient to sustain assessment of capta uors," $ 1; “Licenses,” § 1.

420. $1. Liability of persons and property.

A franchise tax on the business of a corpora. Where a business corporation did not begin tion which has done business only 5kg miatka active operations until the month of June, 1902, should be apportioned.-People v. Miller (Sup.) it was only assessable for franchise tax for such 420. portion of that year as it conducted an active Capital stock invested in real estate by a corbusiness.--People v. Miller (Sup.) 193.

poration to acquire and sell real estate is elLaws 1899, p. 1589, c. 712, imposing a fran- ployed in the state, within Laws 18:4, p. Sa chise tax, held not to violate' an agreement be c. 908 S 182, imposing franchise tax-People tween a city and street railway company, ap

v. Miller (Sup.) 420. proved by Laws 1892, p. 311, c. 151.--Heerwa

Failure to enter assessment of property of gen v. Crosstown St. Ry, Co. (Sup.) 218. corporation for taxation in the record provided

in Greater New York Charter, Laws 1901, pp. $ 2. Place of taxation.

379, 380, c. 466. $ 893, held not to invalidate as Bills receivable for goods sold by a domestic sessment duly entered in record required by sec. corporation without the state, which had never tion 892.-People y, Wells (Sup.) 456. been within the state, held not assets of the Proper remedy for failure to tax persons or corporation, subject to franchise X.--People

property held to be, under Laws 1857. p. 324 v. Miller (Sup.) 193.

c. 378. $ 906, as amended by Laws 1901, p. 36, LIPA Under Laws 1899, p. 1590, c. 712, 8 42, and c. 466, by certiorari.-City of New York Laws 1896, p. 796, c. 908, § 2, street railway Tucker (Sup.) 509. franchise held properly assessed all in one ward. Omission of certain persons or property from --Heerwagen v. Crosstown St. Ry. Co. (Sup.) assessinent held not to render it invalid.--City 218.

of New York v. Tucker (Sup.) 509. 83. Levy and assessment.

Under Tax Law, $$ 35, 36, 38, 250, a proWhere a domestic business corporation con- test against an assessment, made on the day ducted a large part of its business without the succeeding that which the board of assessors

TE state, its franchise tax should be assessed on

sat to hear protests, to which the boari had its assets, including its good will, after deduct- adjourned, was made on time.-In re Cathedral

gje ing its liabilities and such part of its assets as of lucarnation in Diocese of Long Island (Sup. were employed without the state.--People v.

900. Miller (Sup.) 193.

A petition for a writ of certiorari to terier Percentages paid by a street railway company

a tax assessment need only contain conclusions on its gross earnings, under Laws 1881, p.

of fact.-In re Cathedral of Incaruation in 309, c. 252, Laws 1540, p. 81, c. 63, as amended Diocese of Long Island (Sup.) 900. by Laws 1856, p. 919, c. 612. and Laws 1859, $ 4. Payment and refunding or recov. p. 756, c. 564; and Laws 1892, p. 311, c. 151,

ery of tax paid. held to be in the nature of a tax, within Laws

A foreign statute, not pleaded, rendering 2 1899, p. 1593, c. 712, $. 46, deducting such pay corporation personally liable for taxes on real ments from a franchise tax.-Heerwagen v. estate, could not be considered as showing that Crosstown St. Ry. Co. (Sup.) 218.

a payment of taxes on land sold by the corpo)Deduction from a franchise tax of a lamp ration to another under contract for a deed was tax levied under Laws 1891, p. 224, c. 105, 8 not voluntary.-Janeway v. Burn (Sup.) 6.3. 414, held not authorized by Laws 1899, p. 1593, Where trustees of a corporation voluntarily c. 712, $ 46.-Heerwages v. Crosstown St. Ry. paid taxes on land conveyed to plaintift's asCo. (Sup.) 218.

signor, they were not entitled to set off such Right to deduction of sums enumerated in payment against the assignor's claim to divi. Laws 1899, p. 1593, c. 712, $ 46, from a fran- dends out of the corporation's assets.-Janeway chise, held to depend on their being in the na

v. Burn (Sup.) 628. ture of a tax.-Heerwageu v. Crosstown St. & 5. Collection and enforcement Ry. Co. (Sup.) 218.

against persons or personal prope Under Greater New York Charter, Laws 1897,

erty. p. 320, c. 378, 9 8:36, the increase of an assess

Overvaluation of one's property in assessment ment on relator's property without notice after held not subject to collateral attack. --City of the books had been closed held void.-People v. New York v. Tucker (Sup.) 509. Wells (Sup.) 309.

$ 6. Redemption from tax sale. General Tax Law, Laws 1896, p. 882, c. 908, Wild land, owned and used by a club as a $ 250, requiring an application for the correc- game preserve, sold for taxes, held unoccupied, tion of an assessment as a condition to the within Tax Law 1896, p. 814, c. 908, § 157, maintenance of certiorari, held not to apply anthorizing the occupant to redeen, and see where relator's objection extended only to an lion 134, p. 812, requiring notice to redeem to increase after the records had been opened for be served on the occupant.-People v. Miler inspection.-l'eople v. Wells (Sup.) 303.

(Sup.) 189.

t.

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