and 120 New York State Reporter STATES. The unconstitutional provision of Agricultur- Courts, see "Courts." STATUTES. Judicial notice of, see "Evidence," § 1. Provisions relating to particular subjects. tion." Appellate jurisdiction of courts, see "Courts," Practice in municipal courts, see "Courts," § 2. § 1. Enactment, requisites, and validity Where unconstitutional provisions of a stat- Windholz (Sup.) 1015. § 2. Construction and operation. Where the title constitutes no part of an act, Where a statute enlarges a common-law right An intention to change the rule of the com- There can be no inference that the Legisla- STATUTES CONSTRUED. §1022. Amended by Laws 82 593 1903, ch. 85, p. 237..... 480 CODE OF CRIMINAL PRO- $1229 Art. 8, 1... 295 $ 1294 § 1316 $1353 § 1638 § 1772 514 $ 1780 .11131819 838 1899 175 $8 1902-1904 896 § 2038 .10092231, subd. 2 4382235 543 §§ 2249, 2250. .321, 959 88 2269, 2273 4122280 843 §§ 2442, 2457 101 | §§ 3268, 3274 .1122 § 2818. Amended by Laws 959 1903, p. 732, ch. 370. 360 HEYDECKER'S GENERAL .1121 $ 2595 976 $2713, subd. 3 § 515 546 603 649, subd. 2 .240, 243 916 514 Page 1868, ch. 24.................... 900 CITY CHARTER. 240 Greater New York. Laws 889 915 659 § 977 eater New York. Laws reater New York. Amended by Laws 1889, 625 9, 47 182 1882, p. 353, ch. 410, 960, 961 136 1882, p. 369, ch. 303. 16 509 1884, p. 309, ch. 252.. 218 Laws 1895, p. 344, ch. 559, § 46 960 1897, p. 325, ch. 378, § 295 130, 140. Oswego City 907 reater New York. Laws 323 reater New York. Laws 292 322 575 Greater New York. Laws 1901, pp. 379, 380, ch. Greater New York. Greater New York. 456 Greater New York. Laws Laws .1035 Laws 1884, pp. 314, 315, ch. 252, 295 1895, p. 621, ch. 394, 8 295 731 413, 422 1891, p. 224, ch. 105, § 414 218 4. § 90. Amended by 719 900 189 1896, pp. 842, 844, ch. 908, 155 295 156 1892, p. 1406, ch. 676... 64 295 165 39 892 285 141 295 New York Charter..... 659 310 659 509 1901, p. 225, ch. 91. 659 593 1897, p. 719, ch. 612. 857 1897, p. 731, ch. 612, § 90 858 1901, p. 276, ch. 466, § 1897, p. 320, ch. 378, § 1897, p. 325, ch. 378, § and 120 New York State Reporter 1902, p. 1202, ch. 506, § 9. 41. Amended by Laws 610, 1035 323 445 475 322 475 1902, p. 1489, ch. 580, § 1, 514 137, 495 573 .6, 187 456 509 773 1897, p. 763, ch. 499, §§ 4. 5 903 137 77 1899, p. 100, ch. 76. 1899, p. 100, ch. 76 269 ...1024 1901, p. 636, ch. 466, § 254 68, 747 580. § 311 104, 209 713 1899, p. 108. ch. 84, § 10. 967 218 937 475 1901, p. 1476, ch. 611, § 1902, p. 1749, ch. 600, § 2 621 49, 50 272 1900, p. 66, ch. 20, 229. STAY. Of action, see "Action," § 2. Of proceedings until payment of costs, see STOCK. Contribution between owners of hypothecated Right of assignee to sue for conversion of, see STOCKHOLDERS. Of corporations, see "Corporations," § 1. STORAGE. See "Warehousemen." STREET RAILROADS. Bill of particulars in action against, for per- Taxation of, see "Taxation," §§ 1-3. In action against a street railway because of In an action against a street railway for in- Judgment for plaintiff in action against street INDEX. In action against street railway, because of Contributory negligence of plaintiff, who was Where the testimony of a person, injured by Evidence in an action for injuries from be- 1213 Right of a street railway to the use of its STREETS. See "Highways"; "Municipal Corporations," SUBSCRIPTIONS. Corporation held entitled to sue treasurer of a SUBTERRANEAN WATERS. See "Waters and Water Courses," § 1. On action for penalty for violation of an ordi- An ordinance as to street railways held not SUIT. SUMMARY PROCEEDINGS. For possession of property, see "Forcible En- Recovery of possession by landlord, see "Land- An ordinance requiring passengers on street St. Ry. Co. (Sup.) 673. The railroad law (Laws 1890, p. 1082, c. 565) § 1. SUMMONS. SUNDAY. held not to take from the city of New York Sale of liquors on, see "Intoxicating Liquors," In an action for injuries by a street sweeper SUPPLEMENTARY PROCEEDINGS. against a street railroad, evidence held insuffi- See "Execution," § 1. SUPREME COURTS. Between the blocks of a city a street railway See "Courts," § 3. Sending case to jury on sole issue of defend- In an action for injuries to the driver of a In an action for injuries to the driver of a SURETYSHIP. See "Principal and Surety." SURRENDER. Of demised premises, see "Landlord and Ten- TAXATION. Judicial notice as to tax officers, see "Evi- Local or special taxes. and 120 New York State Reporter Occupation or privilege taxes. Sworn appraisal by treasurer and secretary See "Corporations," § 6; "Intoxicating Liq- stock equal to appraisal.-People v. Miller (Sup.) held sufficient to sustain assessment of capital uors," § 1; "Licenses," § 1. § 1. Liability of persons and property. Where a business corporation did not begin active operations until the month of June, 1902, it was only assessable for franchise tax for such portion of that year as it conducted an active business.-People v. Miller (Sup.) 193. 420. A franchise tax on the business of a corpora tion which has done business only 512 months should be apportioned.-People v. Miller (Sup.) 420. Capital stock invested in real estate by a corporation to acquire and sell real estate is emLaws 1899, p. 1589, c. 712, imposing a fran- ployed in the state, within Laws 1896, p. 856, chise tax, held not to violate an agreement bec. 908, § 182, imposing franchise tax.-People tween a city and street railway company, apv. Miller (Sup.) 420. proved by Laws 1892, p. 311, c. 151.-Heerwagen v. Crosstown St. Ry. Co. (Sup.) 218. § 2. Place of taxation. Bills receivable for goods sold by a domestic corporation without the state, which had never been within the state, held not assets of the corporation, subject to franchise tax.-People v. Miller (Sup.) 193. Under Laws 1899, p. 1590, c. 712, § 42, and Laws 1896, p. 796, c. 908, § 2, street railway franchise held properly assessed all in one ward. --Heerwagen v. Crosstown St. Ry. Co. (Sup.) 218. 3. Levy and assessment. Where a domestic business corporation conducted a large part of its business without the state, its franchise tax should be assessed on its assets, including its good will, after deducting its liabilities and such part of its assets as were employed without the state.-People v. Miller (Sup.) 193. Percentages paid by a street railway company on its gross earnings, under Laws 1884, p. 309, c. 252, Laws 1886, p. 81, c. 65, as amended by Laws 1886, p. 919, c. 642. and Laws 1889, p. 756, c. 564; and Laws 1892, p. 311, c. 151, held to be in the nature of a tax, within Laws 1899, p. 1593, c. 712, § 46, deducting such payments from a franchise tax.-Heerwagen V. Crosstown St. Ry. Co. (Sup.) 218. Deduction from a franchise tax of a lamp tax levied under Laws 1891, p. 224, c. 105, 414, held not authorized by Laws 1899, p. 1593, c. 712, § 46.-Heerwagen v. Crosstown St. Ry. Co. (Sup.) 218. Right to deduction of sums enumerated in Laws 1899, p. 1593, c. 712, § 46, from a franchise, held to depend on their being in the nature of a tax-Heerwagen v. Crosstown St. Ry. Co. (Sup.) 218. Under Greater New York Charter, Laws 1897, p. 320, c. 378, § 896, the increase of an assessment on relator's property without notice after the books had been closed held void.-People v. Wells (Sup.) 309. General Tax Law, Laws 1896, p. 882, c. 908, $250, requiring an application for the correction of an assessment as a condition to the maintenance of certiorari, held not to apply where relator's objection extended only to an increase after the records had been opened for inspection.-P'eople v. Wells (Sup.) 309. Failure to enter assessment of property of corporation for taxation in the record provided in Greater New York Charter, Laws 1901, pp. 379, 380, c. 466, § 893, held not to invalidate assessment duly entered in record required by section 892.-People v. Wells (Sup.) 456. property held to be, under Laws 1897, p. 324. Proper remedy for failure to tax persons or c. 378, § 906, as amended by Laws 1901, p. 356, c. 466, by certiorari.-City of New York v. Tucker (Sup.) 509. assessment held not to render it invalid.-C.ty Omission of certain persons or property from of New York v. Tucker (Sup.) 509. Under Tax Law, §§ 35, 36, 38, 250, a protest against an assessment, made on the day succeeding that which the board of assessors sat to hear protests, to which the board had adjourned, was made on time.-In re Cathedral of Incarnation in Diocese of Long Island (Sup.) 900. ery of tax paid. corporation personally liable for taxes on real A foreign statute, not pleaded, rendering a estate, could not be considered as showing that a payment of taxes on land sold by the corporation to another under contract for a deed was not voluntary.-Janeway v. Burn (Sup.) 628. Where trustees of a corporation voluntarily paid taxes on land conveyed to plaintiff's assignor, they were not entitled to set off such payment against the assignor's claim to dividends out of the corporation's assets.-Janeway v. Burn (Sup.) 628. § 5. Collection and enforcement against persons or personal property. Overvaluation of one's property in assessment held not subject to collateral attack.-City of New York v. Tucker (Sup.) 509. § 6. Redemption from tax sale. Wild land, owned and used by a club as a game preserve, sold for taxes, held unoccupied, within Tax Law 1896, p. 844, c. 908, § 137, authorizing the occupant to redeem, and section 134, p. 842, requiring notice to redeem to be served on the occupant.-People v. Miller (Sup.) 189. |