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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 v.
ters and Water Courses," $ 3.

Windholz (Sup.) 1015.

| 2. Construction and operation.
STATUTES.

Where the title constitutes no part of an act,

it may be considered as a key to the correct in-
Judicial notice of, see “Evidence,” $ 1. terpretation thereof, where the intent is other-
Provisions relating to particular subjects.

wise ambiguous.-Rosin v. Lidgerwood Mfg.

Co. (Sup.) 49.
See “Bridges," $ 1; "Carriers,” $81, 3; “Com-
merce," 8 1; "Corporations," $5; "Descent

Where a statute enlarges a common-law right
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
8 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. 600,
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.

STATUTES CONSTRUED.

393

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NEW YORK.
$ 999
101 | $$ 3268, 3274

82
8 1022

.411, 52088 3403, 3412, 3118
CONSTITUTION. 8 1022. Amended by Laws

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

50
$ 1229

.1078
Art. 8, § 1.
293

CEDURE.
$ 1294

517
$ 1316

396
CODE OF CIVIL PRO- $ 1353

599

PENAL CODE.
CEDURE.
8 1638

759
$ 1772

.1043
$ 29

.117, 529
Tit. 2, ch. 17.....
5148 1780

$ 78

318
8 11
..1113 8 1819

139
$$ 94, 531

529
8 66
8388 1899

415
$ 640, subd. 16

61
$ 194
175 88 1902-1904

50
8 6400

139
88 369, 371, 372.
8968 2038

$ 675. Amended by laws

837
88 388, 396
.10092231, subd. 2

16

1891, p. 657, ch. 327..77, 78
$ 131
438 $ 2235

$ 685
182, 804

529
$8 435436, 438.
543 88 2219, 2250.

514
$ 168
648 2234

919

REVISED STATUTES.
$ 483
321, 959 $8 2269, 2273

638

First Edition.
1:30
412 8 2280

.1109
$ 501
813 88 242, 2457

Volume 1.

638
§ 502, subd. 2.
.1121 8 2395

.1083

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

807
18, tit. 3, $ 8.

295
$ 515

.1122 $ 2818. Amended by Laws
$ 516

939 1903, p. 732, ch. 370. 360 HEYDECKER'S GENERAL
603
10628 3046

.240, 243

LAWS.
§ 649, subd. 2
310 & 30.57

104
$ 715
10-13 | $8 3070, 3071

Page 1868, ch. 24......
889, 916

900
779
.1022 88 3072, 3073

916
88 723, 829
497 $8 3074, 3076

514

CITY CHARTER.
$ SS3
..110.98 3213

240 Greater New York. Laws
$ 9:33
660 $ 3228

889 1897, pp. 87, 88, ch. 378,
8 977
314 18 3263
915 88 247-219

639
295

eater New York. Laws 18.30, p. 224, ch. 140, $ 28, 1893, p. 1447, ch. 644.. 651
897, pp. 317, 318, ch.

subd. 5

. 1027 1894, pp. 621, 023, ch. 338,
:78, SS 889, 892.. 6.39 1857, p. 719, ch, 344, $ 45 136 $ 23, subd. 13.

613
eater New York. Laws 1839, p. 359, ch.

113.

1894, p. 1181, ch. 536. 182
-897, p. 320, ch. 378, 8 Amended by Laws 1889, 1894, pp. 1207, 1203, ch.
196

310
p. 7, ch. 7.

412

356, tit. 6, $$ 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, 88 1, 2,
378. 88 900, 902. 659 1867, p. 1750, ch. 697, 8 3 759

9, 47

182
'eater New York. Laws

1875, p. 32. ch. 38. 625 1895, p. 343, ch. 559, $ 45
1897, p. 324, ch. 378, $ 1882, p. 353, ch, 410, 8

960, 961
200. Amended by Laws

1:352

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

509 1884, p. 303, ch. 232. 218 1895, p. 621, ch. 394, $ 44 156
reater New York. Laws

1881, pp. 314, 315, ch. 252, 1895, p. 621, ch. 394, 88
1897, p. 325, ch. 378, S

$S 15, 18

295

130, 140. Oswego City
907

659 1885, pp. 525, 526, ch. 303, Charter. Amenderi by
reater New York. Laws

881, 4

295 Laws 1897, p. 235, ch.
1901, pp. 50, 114, ch. 1886. P. 81, ch. 65.

263

155
466, SS 149, 261....610, 1035 Amended by Laws 1886, 1895, p. 621, ch. 394. $
reater New York. Laws

p. 919, ch. 642; Laws 141. Oswego City Char-
1901, p. 122, ch. 466, SS
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. 6.1

City Charter. Amended
reater New York. Laws 1830, p. 1082, ch. 565.. 673

by Laws 1897, p. 235,
1901, p. 276, ch. 466, § 1890, p. 1082. ch. 565.

ch. 263

155
67+

575 Amended by Laws 1892, 1895, p. 791, ch. 933.
įreater 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, 8 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, $ 1890, p. 1114, ch. 565, art. 1896, p. 571, ch. 547, $ 76,
906
509 4, 8$ 103, 104.
295 subd. 3

719
Greater New York. Laws 1890, p. 1114, ch. 565, 8 1890, P. 591, ch. 547, 8
1901, p. 426, ch. 466, §

105
731 202

831
1001

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

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. 1222, 1233, ch. 230. Amended by Laws
Greater New York. Laws 569, 88 80, 162, 180... 422

1897, p. 150, ch. 281;
19901, p. 636, ch. 460, $ 1890, p. 1237, ch. 569. $

Law's 1901,

pp. 380,
1513
713 182

.413, 422

1226, chs. 172, 493....1024
Greater New York. Laws 1891, p. 224, ch. 10.5, $ 414 218 1876, p. 796, ch. 908, 9 2.. 218
1901, p. 642, ch. 466, $ 1891, p. 657, ch. 327.. 77, 78 1896, p. 810, ch, 908, 88
1554
69 1892, p. 311, ch. 151. 218

:35, 36, 38.

900
Dswego. Laws 1895, p. 1892, p. 620. ch. 301..503, 504 1896, pp. 842, 814, ch. 908,
621, ch. 394, $ 4.
156 1892, p. 1382, ch. 176... 295 $$ 134, 137

189
Oswego. Law's 18.95, . 1992, p. 1399, ch. 676, art. 1896, p. 850, ch. 908, $ 181 386
621, ch. 394, $$ 130, 140.

4, $ 90. Amended by 1836, p. 856, ch. 308. $
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

295 232.

Amended by Laws
621, ch. 394, § 141. 1892, p. 1406, ch. 676.. 64 1901, p. 350, ch. 173...1025
Amended by Laws 1897, 1892, p. 1106, ch. 676, art. 1896, p. 882, ch, 308, $ 2.50
p. 235, ch. 203.
156 1, § 101

295

309, 900
Oswego. Laws 1895, p. 1892, p. 1811, ch, 687. 628 1896, pp. 940, 953, ch. 909,
621, ch. 394, $ 320, subd. 1892, pp. 1825, 1826, ch. $$ 84, 103.

892
2. Amended by Laws

OS8, S83, 4..

165 1896, p. 961, ch, 909, $
1897, p. 235, ch. 203... 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

247-249. Greater
1787, ch. 61
759 50
141 New York Charter.

6.9
1839, p. 195, ch. 218. 295 1893, p. 667, ch. 338, S8 1897, p. 150, ch. 284. .1024
1845, p. 95, ch. 115, $ 4. 50-52

142 1897, p. 235, ch. 263..1.55, 156
Amended by Laws 1875, 1893, pp. 667, 668, ch. 338, 1897, pp. 317, 318, ch. 378,
p. 32. ch. 38..

625
88 3053

.1015 SS SS9, S92. Greater
1848, p. 163, ch. 116, $ 14.1027 1893, p. 908, ch. 434.

295 New York Charter..... 659

Laws

Dowego.

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137. 46

and 120 New York State Reporter
1897, p. 320, ch. 378, 8 1901, pp. 50, 114, ch. 466, | 1902, p. 1202, ch. 506, $ 9,
8996. "Greater New York 88 149, 261. Greater

subd. 23. Amended bs
Charter
310 New York Charter

Laws 1903, p. 465, ch.
1897, pr. 322, 323, ch. 378,

610, 1035 192
88 900, N12. Greater 1901, p. 122, ch. 466, $8 1902, p. 1216. ch. 506. $ 49 +

New York Charter. 609 286, 290. Greater New 1902, p. 1217, ch. 50%,
1897, p. 324, ch. 378, 8

York Charter

323 41. Amended by Laws
906. Greater New York
1901, p. 124, ch. 466, § 292.

1903, p. 403, ch. 192.... to
Charter. Amended by

Greater New York Char- 1902, p. 1236, ch. 517....
Laws 1901, p. 386, ch.

ter

322 1902, p. 1489, ch. 580, 1.
466, § 906

509 | 1901, p. 225, ch. 91.. 475 subd. 12.
1897, p. 325, ch. 378, 8 1901, p. 276, ch. 466, 8 1902, p. 1496, ch. 380, 2
907. Greater New York 674. Greater New York
Charter
659 Charter

573 1902, p. 1519, ch. 55
1897, p. 467, ch. 415, 8 18.,1103 1901, p. 312, ch. 128, 8

91
1897, p. 480, ch, 415, $ 81 378 6100

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

13
88 12, 17. Amended by

8 892. Greater New 1902, p. 15:33, ch. 380.
Laws 1902, pp. 74, 75, York Charter

456 139
ch. 37

593 1.901, p. 350, ch. 173. .1024 1902, p. 1557, ch. 350,
1897, p. 719, ch. 612. 8.57 1901, p. 386, ch. 466, 8 906.

230

131
1897, p. 731, ch. 612, 8:30 858 Greater New York Char- 1902, p. 1561, ch. 590, 1
1897, p. 732. ch. 612, 88

509 248, subd. 1..
33, 905

773 1901, p. 426, ch. 466, $ 1902, p. 1561, ch. 380, $
1897, p. 703, ch. 499, 88 1001. Greater New York

219
4, 5
903 Charter

.1035 1902, pp. 1562, 1563, ch
1808, p. 972, ch. 335. 892 | 1901, p. 583, ch. 466, 8 580, 88 253-257
1898, p. 1120, ch. 422, & 2.

1369, Greater New York

1902, p. 153, ch. 580,
Amended by Laws 1901,

Charter

137

251
p. 1002, ch. 362.

77 1901, p. 636, ch. 466, 8 1902, p. 1578, ch. 580.
1899, p. 100, ch. 76. 209 1543. Greater New York

311
1899, p. 100, ch. 76 ..1021 Charter

713 1902, p. 1594, ch. 350,
18:), p. 108. ch. 84, § 10.. 967 | 1901, p. 642, ch. 466, §

302
1899), pp. 1589, 1500, 1593,

19.54. Greater New York 1902, p. 1595, ch. 38),
ch. 712, 88 12, 46..., 218 Charter

69 303
1900, p. 28, ch. 20, $ 33. 1901, p. 1002, ch. 362. 77 1902, p. 1748, ch.600..

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

580, 8 1.

937 1. subd. 2.
Laws 1902, p. 1236, ch. 1901, p. 1476, ch. 611, $ 1902, p. 1749, ch. 600, 1.2
517
475 250, subd. 2

621
1900, pp. 30, 34, ch. 20, 88 19902, pp. 74, 75, ch. 37... 593 1903, p. 237, ch. 85...
40, 60

272 1902, p. 114, ch: 60 $ 4:: 723 1983; P: 465, cb. 192..... #1
1900, p. 66, ch. 20, $ 229.
1900, p. 1591, ch. 741.... 475 1902, p. 1519, ch. 580, 8
415 1.702, p. 487, ch. 191, $ 141 272 1:903, p. 732, ch, 370.....

1903, pp. 1420, 1422, ch.
91

880

625, $$ 166, 109a...... 5

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132

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.101, 3

137

49, 50, 191

Right be assignee to sue for conversion of, see

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STAY.

STREET RAILROADS.
Of action, see “Action," $ 2.
of proceedings until payment of costs, see

Bill of particulars in action against, for pers
"Costs," $ 5.

sonal injuries, see "Pleading." $ 6.
Evidence as to damages in action for persona

Carriage of passengers, see "Carriers."
STOCK.

injuries, see "Damages," $ 4.
Contribution between owners of hypothecated § 1. Regulation and operation,

Taxation of, see "Taxation," $$ 1-3.
stock wrongfully converted, see “Contribu-
tion."

In action against a street railwar heranse et
“Assignments," $ 2.

collision with plaintiff's wagon, plaintiff idd

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

In an action against a street railway for in

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

held, that the questions of negligence and ital-

tributory negligence were for the jury.-Ring
STORAGE.

stock v. Metropolitau St. Ry. Co. (Sup.) 114.
See “Warehousemen."

railwar held against the weight of the eritance

Judgment for plaintiff in action against Street
-O'Neill v. Interurban St. Ry. Co. (Sup.) 210

In action against street railway, because of Right of a street railway to the use of its
ollision 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, held to be

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

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

$$ 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
letropolitan 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
legligence and negligence on the part of defend-

SUBTERRANEAN WATERS.
int. McKinley v. Metropolitan St. Ry. Co. See "Waters and Water Courses,” s 1.
Sup.) 461,
On action for penalty for violation of an ordi-
lance 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-
ince 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," $ 1.
car entered an avenue, 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)
heid not to take from the city of New York Sale of liquors on, see “Intoxicating Liquors,"
powers to pass ordinances for the running of

$ 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,” $ 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," $ 3.
has the paramount right of way over a pedes-
trian.--Lejoune v. Dry Dock, E. B. & B. Ř. 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.
In an action for injuries to the driver of a

Of demised premises, see “Landlord and Ten-

ant," § 5.
wagon on street railway, an instruction held
error, as withdrawing from the jury both the
question of defendant's négligence and plain-

TAXATION.
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.

"Municipal Corporations," $ 3.

and 120 New York State Reporter Occupation or privilege taxes.

Sworn appraisal by treasurer and secretary

held sufficient to sustain assessment of capital See "Corporations,” $ 6; "Intoxicating Liq. stock equal to appraisal.—People v. Miller (Sup.) 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 bas done business only 52 months active operations until the month of June, 1902, should be apportioned.-People v. Miller (Cap.) 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 cop business.-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 184, p. Si chise tax, held not to violate an agreement be c. 90.8; $ 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 asBills receivable for goods sold by a domestic sessment duly entered in record required by seccorporation without the state, which had never tion 892.-People v. Wells (Sup.) 456. been within the state, held not assets of the Proper remedy for failure to tax persons or corporation, subject to franchise tax.-People property hold to be, under Laws 1817. p. 324. v. Miller (Sup.) 193.

c. 378, 8 906, as amended by Laws 1901, p. 386, Under Laws 1899, p. 1590, c. 712, 8 42, and c. 466, by certiorari.-City of New York v. 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.) assessment held not to render it invalid.-City 218.

of New York v. Tucker (Sup.) 509. $ 3. 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 state, its franchise tax should be assessed on

sat to hear protests, to which the board bad its assets, including its good will, after deduct- adjourned, was made on time. In re Catiledral ing its liabilities and such part of its assets as

of Incarnation 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 reries Percentages paid by a street railway company of fact.-In re Cathedral of Incarnation in

a tax assessment need only contain conclusions on its gross earnings, under Laws 1881, p. 309, c. 232. Laws 1986, p. 81, c. 63, as amended Diocese of Long Island (Sup.) 900. by Laws 1854, p. 919, c. 612. and Laws 1959, $ 4. Payment and refunding or recote 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 a 1899, p. 1593, c. 712, 8 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 corpoDeduction 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 y. Burn (Sup.) 628. 414, held not authorized by Laws 1899, p. 1593, Where trustees of a corporation roluntarily c. 712, § 46.--Heerwagen 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 diviLaws 1899, p. 1393, 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 propUnder Greater New York Charter, Laws 1897,

erty. p. 320, c. 378, $ 836, 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 1836, p. 882, c. 908, Wild land, owned and used by a club as a $ 230, 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. 909, 137, maintenance of certiorari, held not to apply authorizing the occupant to redeen, and setwhere relator's objection extended only to an tion 134, p. 812, requiring notice to redem to increase after the records had been opened for be served on the occupant.-People v. Miller inspection.--People v. Wells (Sup.) 303.

(Sup.) 189.

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