28 L. R. A. 178, STATE v. ALSTON, 94 Tenn. 674, 30 S. W. 750. Equal protection and uniformity of taxation.

Cited in State ex rel. Astor v. Schlitz Brewing Co. 104 Tenn. 732, 78 Am. St. Rep. 941, 59 S. W. 1033, upholding class legislation based on natural and reasonable classification; Debardelaben v. State, 99 Tenn. 652, 42 S. W. 684, sustaining act prohibiting betting on horse race, except by persons on grounds; Knoxville & O. R. Co. v. Harris, 99 Tenn. 706, 53 L. R. A. 929, 43 S. W. 115, sustaining classification of railroads by imposing privilege tax on those not paying ad valorem taxes; Sutton v. State, 96 Tenn. 709, 33 L. R. A. 592, 36 S. W. 697, holding void, statute prohibiting stock running at large, in counties with population between 30,000 and 34,000, those having 55,000 or over, and counties adjoining county with population of 35,100 and over.

-In succession tax.

Approved in Magoun v. Illinois Trust & Sav. Bank, 170 U. S. 287, 42 L. ed. 1040, 18 Sup. Ct. Rep. 594, sustaining right to make exemptions, and discriminate between relatives and strangers in succession tax law; Bailey v. Drane, 96 Tenn. 18, 33 S. W. 573, upholding statute exempting husband, wife, parents, children, and lineal descendants from succession tax; Re Wilmerding, 117 Cal. 284, 49 Pac. 181, sustaining act imposing collateral inheritance tax on estates exceeding $500 in value; Black v. State, 113 Wis. 223, 90 Am. St. Rep. 853, 89 N. W. 522, sustaining succession tax law exempting estates under $10,000 in value from tax; State v. Clark, 30 Wash. 446, 71 Pac. 20; Dixon v. Ricketts, 26 Utah, 218, 72 Pac. 947; Re Inheritance Tax, 23 Colo. 493, 48 Pac. 535,-holding inheritance tax not a tax on property within constitutional provision as to uniformity, etc. Cited in footnotes to Drew v. Tifft, 47 L. R. A. 525, which requires uniformity and equal application in exemption from inheritance tax; State ex rel. Garth v. Switzler, 40 L. R. A. 280, which holds succession tax at different rates on legacies of different amounts invalid; Billings v. People, 59 L. R. A. 807, which sustains transfer tax on lineal descendants to whom life estate is given with remainder to lineal descendants, but exempting lineal descendants taking fee; State ex rel. Gelsthorpe v. Furnell, 39 L. R. A. 170, which sustains exemption from succession tax of estate of less than $7,500; State ex rel. Schwartz v. Ferris, 30 L. R. A. 218, which holds void for lack of uniformity, exemption of estates less than $20,000 in value.

What subject to succession tax.

Cited in Eidman v. Martinez, 184 U. S. 591, 46 L. ed. 704, 22 Sup. Ct. Rep. 515, holding American securities passing partly under will executed abroad by nonresident alien, and partly under intestate laws of Spain, not subject to inheritance tax imposed by war revenue act.

Nature of succession tax.

Approved in Black v. State, 113 Wis. 223, 90 Am. St. Rep. 853, 89 N. W. 522, and Gelsthorpe v. Furnell, 20 Mont. 306, 39 L. R. A. 174, 51 Pac. 267, holding right to receive property, and not property itself, taxed by succession tax; Union Trust Co. v. Wayne Probate Judge, 125 Mich. 492, 84 N. W. 1101, holding succession tax a tax on privilege of inheritance, not one on property; Knowlton v. Moore, 178 U. S. 55, 44 L. ed. 975, 20 Sup. Ct. Rep. 747, 9 Pa. Dist. R. 308, holding taxes on legacies and distributive shares of personalty, imposed by war rev

enue act, one on their transmission, instead of on state's right to regulate devolution of property on death.

Due process in succession tax.

Cited in Ferry v. Campbell, 110 Iowa, 295, 50 L. R. A. 95, footnote p. 92, 81 N. W. 604, holding succession tax void for want of notice of proceedings to fix amount of tax.

28 L. R. A. 181, KANSAS CITY, FT. S. & M. R. CO. v. OK, 13 C. C. A. 364, 31 U. S. App. 277, 66 Fed. 115.

Liability for injury to person on railroad track.

Distinguished in Baltimore & O. R. Co. v. Anderson, 29 C. C. A. 238, 56 U. S. App. 137, 85 Fed. 416, holding railroad company bound to keep lookout for trav elers on track at highway crossing.

To trespassers.

Cited in St. Louis & S. F. R. Co. v. Bennett, 16 C. C. A. 302, 32 U. S. App. 621, 69 Fed. 527, holding no duty owed by railroad company to keep lookout for trespassers on track; Gulf, C. & S. F. R. Co. v. Bolton, 2 Ind. Terr. 472, 51 S. W. 1085, holding no duty owed to intending passenger going to sleep on track, except not wantonly and unnecessarily to inflict injury after discovering him; Felton v. Aubrey, 20 C. C. A. 441, 43 U. S. App. 278, 74 Fed. 355, holding company not required, as to trespassers on track in sparsely settled part of city constituting switch yard, to give notice of movement of trains; Baltimore & O. R. Co. v. Hellenthal, 31 C. C. A. 417, 60 U. S. App. 156, 88 Fed. 120, holding railroad company liable for injury to child trespassing on track, if, after becoming aware of its danger, injury might have been prevented by reasonable care; Farley v. Cincinnati, H. & D. R. Co. 47 C. C. A. 159, 108 Fed. 17, holding existence of custom of mail clerks to enter car at place other than station, known to carrier or so general as to make it chargeable with notice, necessary to render carrier liable for injury to clerk so entering car.

Contributory negligence on track.

Cited in Louisville & N. R. Co. v. McClish, 53 C. C. A. 65, 115 Fed. 273, holding use of railway track as footpath in accordance with general custom, made at risk of one so using it, where no question of license or public crossing involved; Spaven v. Lake Shore & M. S. R. Co. 130 Mich. 587, 90 N. W. 325, denying liability of railway company to one guilty of contributory negligence in walking upon track with back towards incoming train, when there was ample space beside track.

Distinguished in Illinois C. R. Co. v. Jones, 37 C. C. A. 115, 95 Fed. 379, holding ten-year-old boy not guilty of contributory negligence per se, in driving across track without stopping, looking, or listening, where view was obstructed, bell of backing engine could not have been heard, and flagman ordinarily present was absent.

Direction of verdict.

Cited in Detroit Crude Oil Co. v. Grable, 36 C. C. A. 103, 94 Fed. 82, requiring direction of verdict for defendant where trial judge held upon the evidence that plaintiff could not recover.

1040 L. R. A. CASES AS AUTHORITIES.

[28 L. R. A.

28 L. R. A. 187, INGRAM v. COLGAN, 106 Cal. 113, 46 Am. St. Rep. 221, 38 Pac. 315, 39 Pac. 437.

Prohibited gifts of public money.

Cited in footnotes to Conlin v. San Francisco, 33 L. R. A. 752, which denies legislative right to direct use of city money to pay claim based on merely moral obligation; Opinion of Justices, 49 L. R. A. 564, which holds legislative right to appropriate money for widow, heirs, etc., of deceased officer dependent on whether public good will be served; Re Sanford, 45 L. R. A. 788, which holds void, statute exempting certain persons from liability for inheritance tax, where liability has already accrued.

28 L. R. A. 192, LOVE v. RALEIGH, 116 N. C. 296, 21 S. E. 503.

Municipal liability.

Cited in footnote to Bartlett v. Clarksburg, 43 L. R. A. 295, which denies liability of town for injuries from fireworks, etc., fired on streets with consent of town authorities.

Powers of municipality.

Approved in South Pasadena v. Los Angeles Terminal R. Co. 109 Cal. 320, 41 Pac. 1093, denying power of city to pass ordinance regulating rates on street railway connecting such city with another.

28 L. R. A. 195, STATE v. RUSSELL, 90 Iowa, 569, 58 N. W. 915. Disqualification of, or influence on, grand jurors.

Approved in State v. Baughman, 111 Iowa, 73, 82 N. W. 452, holding previous expression by grand juror of unqualified opinion of defendant's guilt not ground for setting aside indictment.

Cited in State v. Boyd, 56 S. C. 384, 34 S. E. 661, suggesting that relationship of grand juror to prosecutor is not ground for plea in abatement or quashing indictment.

Cited in notes (28 L. R. A. 199) on qualification of grand jurors; (28 L. R. A. 372) on improper influence or interference with grand jury.

Effect of divorce on right to prosecute for adultery.

Cited in State v. Smith, 108 Iowa, 444, 79 N. W. 115, sustaining right of husband on remarriage with wife after divorce, to institute complaint against third person for adultery committed with wife before divorce.

Qualification of women for office.

Cited in footnote to Opinion of Justices, 32 L. R. A. 350, which denies right to authorize appointment of women as notaries.

28 L. R. A. 206, STATE ex rel. WITTER v. FORKNER, 94 Iowa, 1, 62 N. W. 772. Title of act.

Approved in Rex Lumber Co. v. Reed, 107 Iowa, 114, 77 N. W. 572, requiring subject of act to be expressed in title by use of general terms only; State v. Schlenker, 112 Iowa, 651, 51 L. R. A. 351, 84 Am. St. Rep. 360, 84 N. W. 698. holding title of original act, embodied in Iowa Code, § 4990, relating to penalty for selling adulterated milk, sufficient; Des Moines v. Keller, 116 Iowa, 649, 57 L. R. A. 243, 93 Am. St. Rep. 268, 88 N. W. 827, holding requirement for lamps

on bicycles on streets after dark within title “An Ordinance to Regulate Bicy cles;" Guaranty Sav. & L. Asso. v. Ascherman, 108 Iowa, 153, 78 N. W. 823, holding contracts between association and its members within title "An Act to Amend § 1898 of the Code Relating to Building and Loan Associations."

Delegation of power.

Approved in State v. Gerhardt, 145 Ind. 472, 33 L. R. A. 325, 44 N. E. 469, sustaining act allowing majority of voters of township or ward, by remonstrance, to prevent granting of liquor license; State ex rel. White v. Barker, 116 Iowa, 105, 57 L. R. A. 250, 93 Am. St. Rep. 222, 89 N. W. 204, denying power of legislature to vest management of city water supply system in persons for whose election it provides.

Special legislation.

Cited in Robert J. Boyd Paving & Contracting Co. v. Ward, 28 C. C. A. 672, 55 U. S. App. 730, 85 Fed. 32, holding void, act authorizing cities accepting provisions of such act, to construct sewers, and charge cost on property benefited.

Cited in footnote to Adams v. Beloit, 47 L. R. A. 441, which sustains option giving specially chartered cities power to adopt provisions of general law.

Pardoning power.

Cited in footnote to Territory v. Richardson, 49 L. R. A. 440, which holds invald, statutory limitations on pardoning power of governor.

Cited in note (34 L. R. A. 255) on legislative power to grant pardons or amnesty.

28 L. R. A. 216, BALTIMORE & O. & C. R. CO. v. PAUL, 143 Ind. 23, 40 N. E. 519.

Liability for injury to servant of another.

Approved in Baltimore & O. & C. R. Co. v. Leathers, 12 Ind. App. 567, 40 N. E. 1094 (dissenting opinion), on question of liability of railroad company for injury to employer of other company operating train on road of former company; Chicago & G. T. R. Co. v. Hart, 209 Ill. 425, 66 L. R. A. 81, 70 N. E. 654 (dis- . senting opinion), majority holding lessors not relieved from liability for injuries to lessee's employees from defective rolling stock, although resulting from latter's negligence, in absence of statute.

Cited in notes (37 L. R. A. 84) on which of two or more persons is master of another who is conceded to be servant of one of them; (44 L. R. A. 754) on liability of lessor of railroad for injuries caused by negligence of another company using road under lease, license, or other contract.

28 L. R. A. 220, WILDBERGER v. HARTFORD F. INS. CO. 72 Miss. 338, 48 Am. St. Rep. 558, 17 So. 282.

Insurance by agent of his own property.

Cited in footnote to Zimmermann v. Dwelling-House Ins. Co. 33 L. R. A. 698, which holds company not bound until approval of policy written by agent on own property.

28 L. R. A. 221, HUNTON v. LUCE, 60 Ark. 146, 46 Am. St. Rep. 165, 29 S. W. 151.

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[28 L. R. A.

28 L. R. A. 231, CHEMICAL NAT. BANK v. ARMSTRONG, 8 C. C. A. 155, 16 U. S. App. 465, 59 Fed. 372, 13 C. C. A. 47, 31 U. S. App. 75, 65 Fed. 573. Powers of corporate officers.

Later appeal in Aldrich v. Chemical Nat. Bank, 176 U. S. 623, 44 L. ed. 613. 20 Sup. Ct. Rep. 498, Affirming 27 C. C. A. 602, 54 U. S. App. 462, 83 Fed. 556, Which Affirms 76 Fed. 339, holding national bank liable for money obtained by its vice president as loan from other bank, and used in its business, though loan not negotiated by its direction.

Approved in Glidden & J. Varnish Co. v. Interstate Nat. Bank, 16 C. C. A. 543, 32 U. S. App. 654, 69 Fed. 922, holding general manager of corporation empowered to borrow money to pay debts or purchase goods, and give corporate note for same; First Nat. Bank v. Stone, 106 Mich. 370, 64 N. W. 487, holding bona fide holder of note containing indorsement of bank entitled to protection, though bank officials negotiating transfer sought to defraud holder or stockholders of bank; First Nat. Bank v. Michigan City Bank, 8 N. D. 612, 80 N. W. 766, holding cashier of state bank unauthorized to borrow money unless authority specially given by directors.

Distinguished in City Nat. Bank v. Chemical Nat. Bank, 26 C. C. A. 197, 52 U. S. App. 209, 80 Fed. 861, holding national bank liable on notes executed by it through cashier having almost entire management, for amount not so great as to excite suspicion; Wilson v. Pauly, 18 C. C. A. 480, 37 U. S. App. 642, 72 Fed. 135, holding agency of president adopted and unauthorized acts ratified by bank suing on notes procured by him.

Amount of dividend on secured claims against insolvent.

Reaffirmed on later appeal in Aldrich v. Chemical Nat. Bank, 176 U. S. 639, 44 L. ed. 619, 20 Sup. Ct. Rep. 498. Affirming 27 C. C. A. 602, 54 U. S. App. 462. 83 Fed. 556, Which Affirms 76 Fed. 339, holding that collections from collateral securities made by creditor of insolvent bank after its insolvency is declared need not be deducted from amount on which dividends computed.

Approved in London & S. F. Bank v. Williamette Steam-Mill Lumbering & Mfg. Co. 80 Fed. 227, and Doe v. Northwestern Coal & Transp. Co. 78 Fed. 72, holding secured creditor of corporation not required to exhaust security before participating in general assets; Merrill v. First Nat. Bank, 21 C. C. A. 285, 41 U. S. App. 529, 75 Fed. 151, holding creditor of insolvent bank entitled to prove whole amount of claims against it, regardless of collateral security; Williams v. Overholt, 46 W. Va. 340, 33 S. E. 226, holding secured creditors entitled to dividend on full amount of claim, regardless of collateral; Levy v. Metropolitan Nat. Bank, 57 Ill. App. 149, holding claim of secured creditor allowable for amount owing at time of assignment, without reference to collateral; Sullivan v. Erle, 8 Colo. App. 13, 44 Pac. 943. holding secured creditor entitled to dividend on full amount of claim, although collateral sold by him after claim allowed: Merrill v. National Bank, 173 U. S. 136, 43 L. ed. 642, 19 Sup. Ct. Rep. 360, holding secured creditor entitled to dividends on full amount of claim, regardless of any sums received from collaterals after transfer of assets from debtor in insolvency; Merrill v. National Bank, 173 U. S. 136, 43 L. ed. 642, 19 Sup. Ct. Rep. 360, holding that secured creditor of insolvent bank may receive dividends on full amount of claim as proved, notwithstanding collections subsequently made from collaterals; Central Trust Co. v. Richmond, N. I. & B. R. Co. 41 L. R. A. 464, 15 C. C. A. 283, 31 U. S. App. 675, 68 Fed. 99, holding that subcontractors having common security will take pro rata on full amount of their claims without deduction for payments by principal contractor on account of his personal liability; Re Hayes, 37 Misc. 284, 75 N. Y.