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For cases in Dec.Dig. & Am.Dig. Key-No.Series & Indexes see same topic and KEY-NUMBER
tainty in description of property to be assessed (93 (5) (II.) Law providing that application
(Laws 1923, c. 897; Rev. St. U. S. § 5219, as for judgment and sale of property for delin-
amended in 1923 [U. S. Comp. St. Supp. 1925, quent assessments should be made at later date
$9784]).-People ex rel. Pratt v. Goldfogle, 151 in cities of 100,000 held not invalid as being lo-
N. E. 452.
cal or special (Const. art. 4, § 22, Local Im-
provement Act 1897, §§ 65, 67, as amended by
Laws 1917, p. 244, and Revenue Act 1872, §§
178. 182, 184, 185, 191, as amended by Laws
1919, p. 766).-People v. Kesner, 151 N. E.
481.

Phrase in statute taxing moneyed capital
"coming into competition with the business of
national banks" held sufficiently definite for
guidance of tax assessors (Laws 1923, c. 897;
Rev. St. U. S. § 5136, as amended in 1922 [U.
S. Comp. St. Ann. Supp. 1923, § 9661]; Fed-97(2) (Ind.) Acts 1919, c. 161. requiring
eral Reserve Act, § 24, as amended by Act lights on motor vehicles at night, held not local
Cong. Sept. 7, 1916 [U. S. Comp. St. § 9763]; or special and unreasonable classification
Act Cong. Sept. 26, 1918 [40 Stat. 968]).-Id. (Const. art. 4, §§ 22, 23).-Koplovitz v. Jensen,
49 (N.Y.) That statute is difficult of appli- 151 N. E. 390.
cation is no reason for holding is unconstitu- 98(1) (III.) Law providing that application
tional. People ex rel. Pratt v. Goldfogle, 151

N. E. 452.

for judgment and sale of property for delin-
quent assessments should be made at later date
in cities of certain population held not to violate
constitutional provision for uniform "proceed-
ings and practice" of courts (Const. art. 6, §
29, Local Improvement Act 1897, §§ 65, 67, as
amended by Laws 1917, p. 244, and Revenue
Act 1872, §§ 178, 182, 184, 185, 191, as amended
by Laws 1919, p. 766).-People v. Kesner, 151
N. E. 481.

51 (Ohio) Provisions of joint county ditch
law (Gen. Code, §§ 6536-6542) are effective by
reference to carry into those sections section
6464 and other sections of single county ditch
law, and empower joint board in construction of
joint county improvement to assess property
specially benefited, and to issue bonds and
pledge credit of joint counties within such dis-
trict in payment thereof (Gen. Code, §§ 26,
2294, 2295)-State v. Gongwer, 151 N. E. 752.
64(1) (Mass.) A statute may be constitu-114(6) (Ind.) Act "concerning intoxicating
tional in operation as to some persons or state
of facts and unconstitutional as to others.
Thurman v. Chicago, M. & St. P. Ry. Co., 151
N. E. 63.

III. SUBJECTS AND TITLES OF ACTS.

liquor" and dealing with vehicle transportation
thereof held to sufficiently express subject in
title (Acts 1923, c. 34; Const. art. 4, § 19).—
Morgan v. State, 151 N. E. 98.

~64(2) (III.) Invalidity of provision mak-114(6) (Ind.) Act concerning stills and dis-
ing lien on property scheduled held not to in-
validate act requiring operator of vehicles for
passenger hire to furnish bonds (Laws 1923,
pp. 542-545, §§ 42a-42d).-Checker Taxi Co.,
v. Collins, 151 N. E. 675.

64(8) (N.Y.) Statute, taxing moneyed cap-
ital competing with business of national banks,
held not invalid because of provision for re-
funding income taxes for year 1922, even if
such provision is invalid (Laws 1923, c. 897,
$ 27; Rev. St. U. S. § 5219, as amended in 1923
[U. S. Comp. St. Supp. 1925, § 9784]).-People
ex rel. Pratt v. Goldfogle, 151 N. E. 452.
II. GENERAL

AND SPECIAL OR LOCAL

LAWS.

tilling apparatus held not unconstitutional for
failure of title to define criminal offense or
refer to subject-matter of one section (Acts
1923, c. 33 and section 2).-Mowlan v. State,
151 N. E. 416.

IV. AMENDMENT, REVISION, AND CODI-

FICATION.

141 (2) (III.) Amendment to statute of de-
scent held constitutional as not attempting to
amend section of Dower Act by reference only
(Laws 1923, c. 325; Const. art. 4, § 13).—
Steinhagen v. Trull, 151 N. E. 250.

Incidental modification of existing laws by an
act complete in itself does not violate Const.
art. 4, § 13.-Id.

v. REPEAL, SUSPENSION, EXPIRATION,

AND REVIVAL.

68 (III.) Laws are general when alike in
their operation on all persons in like situation.
-Berry v. City of Chicago, 151 N. E. 581.
72 (III.) Laws are uniform when alike in 158 (Ind.) Repeals by implication are not
of City of Indianapolis, 151 N. E. 411.
favored. Greathouse v. Board of School Com'rs

their operation on all persons in like situation.
-Berry v. City of Chicago, 151 N. E. 581.

VI. CONSTRUCTION AND OPERATION.
(A) General Rules of Construction.

77(1) (III.) When a law is made applicable
to one class, there must be some substantial dif-
ference between individual so classified and oth-
er individuals.-Berry v. City of Chicago, 151181 (1) (III.) When it can be done, effect
N. E. 581.
should be given to the intention of the Legisla-
It is essential to validity of legislative clas- ture.-Furlong v. South Park Com'rs, 151 N.
sification that it be based on material distinc- E. 510.
tions in situation and circumstances of indi-189 (III.) Courts are not confined to literal
viduals embraced therein.-Id.
meaning, but when intention can be ascertained
from language of statute, words may be altered,
modified, or restricted if clear purpose of stat-
ute not violated.-Furlong v. South Park
Com'rs, 151 N. E. 510.

77(1)(Ind.) Acts 1919. c. 161. requiring
lights on motor vehicles at night, held not local
or special and unreasonable classification
(Const. art. 4, §§ 22, 23).-Koplovitz v. Jensen,
151 N. E. 390.

81 (III.) Cities and Villages Act, art. 5. §
1, cl. 100, as amended by Laws 1925, p. 235,
and Laws 1925, p. 194, and ordinances enacted
thereunder, regulating installation of electrical
equipment, and requiring registration of elec-
trical contractors, held unconstitutional.-Ber-
ry v. City of Chicago, 151 N. E. 581.

85(4) (III.) Law requiring party demanding
jury trial in municipal court to pay sum of mon-
ey held not violative of constitutional provisions
prohibiting special legislation regulating prac-
tice, nor of requirement that all laws relating
to courts shall be general and of uniform op-
eration (Municipal Court Act, § 56 [Smith-Hurd
Rev. St. 1925, c. 37, § 416]; Const. art. 4, §
22, and article 6, § 29).-Simon v. Reilly, 151 N.
E. 884.

194 (III.) Particular statutory provision
prevails over general provision and must be
treated as exception thereto.-De Witt County
v. Greene, 151 N. E. 372.

203 (N.Y.) Words should not be read into
statute which would partially defeat its pur-
pose.-In re Davies' Estate, 151 N. E. 205.

205 (11.) Emergency clause held of no sig-
nificance in construction of statute.-Furlong v.
South Park Com'rs, 151 N. E. 510.

205 (Ohio) Entire statute imposing specific
penalties for violation must be examined to de-
termine whether purpose was to render void
contract based on prohibited act.-Warren Peo-
nle's Market Co. v. Corbett & Sons, 151 N. E.
51.

217 (Mass.) In construing statute or con-
stitutional provisions, courts look to history of

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1905 [Laws 1905, p. 340]).-Furlong v. South
Park Com'rs, 151 N. E. 510.

228 (Mass.) A proviso following general
provisions of statute is strictly construed as
taking no case not within its terms out of
general provisions. In re Opinion of the Jus-
tices, 151 N. E. 680.

219 (Ohio) Interpretation by canal com-
missioners of extent of powers under Act Feb.
4, 1825 (23 Ohio Laws, p. 56) § 8, to accept
grant of less than fee, acquiesced in for years,
will be adopted in so far as it affects vested
rights preserved under act so interpreted.-
(B) Particular Classes of Statutes.
State v. Middletown Hydraulic Co., 151 N. E.241(1) (Ind.App.) Penal statute will be
653.
strictly construed.-Van Arsdall v. Indiana Bell
Telephone Co., 151 N. E. 19.

2254 (111.) Legislative intention is indi-
cated that acts passed within week of each 241(1) (N.Y.) Penal statutes should be
other were not to apply to the same situation construed to give effect to intent of Legislature,
(Acts March 3, 1905 [Laws 1905, p. 333]; May which is presumed to believe that prohibited act
11, 1905 [Laws 1905, p. 334]; Act May 18, is vicious.-People v. Clark, 151 N. E. 631.

UNITED STATES.

CONSTITUTION.

Amends. 4, 5....
Amend. 13

Amend. 14

STATUTES CONSTRUED.

601
499

COMPILED STATUTES 1916, Ch. 42, § 311
OR 1918.
$ 18.
98 8604a.
411 $$ 8820-8823, 8827-8830.. 471 Ch. 120,
.333, 411, 471, § 9763....
452 Ch. 122,
675, 760, 839
390, 581, 775, 915 §§ 3115ee, 3115%q,
411 31154a-31154p

Ch. 48, §§ 138-172..
680 Ch. 105, §§ 67, 69, 70... 481
229 Ch. 105, 256 et seq..... 601
329 et seq..... 601

Amend. 14, § 1.

Amend. 15
Amend. 19....

690

INTERSTATE COMMERCE

COMPILED STATUTES 1918.

......

212

561

SMITH-HURD REVISED

STATUTES 1925.

......

119

Ch. 24, § 65

902

Ch. 24, §§ 313, 326..

888

ACT.
Compiled Statutes, § 8363 et
seq.
Ch. 104

COMPILED STATUTES AN-
NOTATED SUPPLE-
MENT 1919.

Ch. 24, § 698 et seq..

888

Ch. 24, 738

858

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§§ 3115ee, 3115%q,
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§§ 3115115a, 311515b....

Ch. 37, 416

884

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1918, Sept. 26, ch. 177, 40
Stat. 968.

1919, March 2, ch. 94, §§ 1,
2, 40 Stat. 1272, 1273..
1919, Oct. 28, ch. 85, tit. 2,
§ 26, 41 Stat. 315.
1920, Feb. 28, ch. 91, §
206, 41 Stat. 461.
1922, Feb. 18, ch. 57, 42
Stat. 388...

1922, July 1, ch. 257, § 1,
42 Stat. 767.
1923, March 4, ch. 267, 42
Stat. 1499...

REVISED STATUTES.

§ 5136. Amended 1922,
July 1, ch. 257, § 1, 42
Stat. 767..

Ch. 122, par. 97(5)

452 HURD'S REVISED STAT- Ch. 139, par. 119

Ch. 39. Amended by Laws
1923, p. 325..

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March 4, ch. 267, 42
Stat. 1499...

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260

287, 299, 303.

372

271

1845.

CAHILL'S REVISED STAT-
UTES 1925.

369 Ch. 38, par. 195

505

REVISED STATUTES 1874. Ch. 121, par. 153
471 Ch. 114, § 46 ........... 542 Ch. 122

369 |Ch. 110, par. 118
Ch. 121, par. 62

673

601

276

673

673

601

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1921, ch. 115, § 1.

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1901, p. 272

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182.

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1905, pp. 333, 334,

340.. 510

295.

1907, p. 461, § 92.

534 $405.

740 $ 5542.

220

1909, p. 304

239 § 418..

1913, p. 335

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1917, p. 396,

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1919, p. 766

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427 $8 10344, 10440..

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1919, p. 908, § 89a.

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1923, p. 325

4038 12931, 12945, 12946.
382 $ 14037, subsec. 14..

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1923, pp. 542-545, §§ 42a-
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1923, p. 592

1923, pp. 592, 594, §§ 89a,
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INDIANA.

$ 7472.

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CONSTITUTION 1816.

$$ 7733, 7793..

$$ 9100, 9111, 9120, 9548 728 1905, ch. 169, § 278..

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416 1907, ch. 223, §§ 2, 7..
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For cases in Dec.Dig. & Am.Dig. Key-No.Series & Indexes see same topic and KEY-NUMBER
PAGES' GENERAL CODE. 1908, p. 320. Amended by

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Laws 1910, p. 106, § 1;
Laws 1915, p. 105, § 1;
Laws 1917, p. 617, § 1;
Laws 1919, pt. 1, p. 623,
§ 1..

1919, pt. 2, p. 1246, § 3.. 471

1921, p. 50

471

1921, p. 81, § 1.

777

1921, p. 296

769

1923, p. 22

125

47

1923, p. 62

645

47 1923, p. 91

471

1 1.

47 1925, p. 20

751

623, § 1.. 47

653 1910, p. 106, § 1.
818 1915, p. 105,
750 1917, p. 617,
7501919, pt. 1, p.

47 1925, pp. 335, 336, §§ 2-4 327

STIPULATIONS.

~~~~14(1) (III.) Language of stipulation construed and held to fairly warrant particular inferences.-Peabody v. Forest Preserve Dist. of Cook County, 151 N. E. 271.

STREET RAILROADS.

II. CONSTITUTIONAL REQUIREMENTS
AND RESTRICTIONS.

42(1) (N.Y.) Statute, taxing moneyed. capital competing with business of national banks, held not arbitrary and unjust classification (Laws 1923, c. 897; Rev. St. U. S. § 5219, as amended in 1923 [U. S. Comp. St. Supp. 1925, § 9784]).-People ex rel. Pratt v. Goldfogle, 151 N. E. 452.

II. REGULATION AND OPERATION. 112(3) (Mass.) Owner, suing for damages to truck struck by street car, has burden of proving chauffeur exercised due care.-Pitman & Brown Co. v. Eastern Massachusetts St. Ry. (A) Private Persons and Property in Gen

Co., 151 N. E. 315.

III. LIABILITY OF PERSONS AND PROPERTY.

eral.

Street railway, sued for injuries to passenger in truck, has burden of proving contributory 58 (N.Y.) Laws 1923, c. 897, taxing monnegligence (G. L. c. 231, § 85).-Id. eyed capital competing with business of nation114(6) (Ind.App.) Evidence held to sus- al banks, must be interpreted in light of purtain finding that motorman of street car strik-pose_which led to its enactment.-People ex ing pedestrian at street intersection was neg-rel. Pratt v. Goldfogle, 151 N. E. 452. ligent.-Southern Indiana Gas & Electric Co. 73 (N.Y.) Purpose of statute relating to v. Vaughn, 151 N. E. 742.

114(14) (Ind.App.) Evidence held to justify finding that pedestrian, injured by street car at street intersection, was not guilty of contributory negligence.-Southern Indiana Gas & Electric Co. v. Vaughn, 151 N. E. 742.

114(19) (Ind.App.) Evidence as to injuries to pedestrian walking near street railroad track held to sustain recovery, under last clear chance rule. Southern Indiana Gas & Electric Co. v. Harrison, 151 N. E. 703.

117(20) (Ind.App.) Contributory negligence in walking near street railroad track held for jury.-Southern Indiana Gas & Electric Co. v. Harrison, 151 N. E. 703.

117(21) (Ind.App.) Evidence held sufficient to take to jury question of negligence of pedestrian struck by street car at street intersection.-Southern Indiana Gas & Electric Co. v. Vaughn, 151 N. E. 742.

117(24) (Mass.) Contributory negligence of chauffeur of truck, struck by street car, held for jury.-Pitman & Brown Co. v. Eastern Massachusetts St. Ry. Co., 151 N. E. 315.

taxing moneyed capital competing with national banks is to subject moneyed capital used in competition with business of national banks to same taxation as is imposed on shares of latter (Laws 1923, c. 897).-People ex rel. Pratt v. Goldfogle, 151 N. E. 452.

Statute, taxing moneyed capital competing with business of national banks, held applicable to year 1923 (Laws 1923, c. 897; Rev. St. U. S. § 5219, as amended in 1923 [U. S. Comp. St. Supp. 1925, § 9784]).—Id.

Moneyed capital employed in competition with national banks prior to assessment date is taxable, though on assessment date it is not so employed (Laws 1923, c. 897).—Id.

Money invested in membership of Stock Exchange held not taxable as "moneyed capital" competing with national banks (Laws 1923, c. 897).-Id.

Capital deposited in national bank as cash reserve by person competing with national banks does not cease to be employed in competition with such banks, within statute taxing moneyed capital competing with national banks (Laws 1923, c. 897).-Id.

117(29) (Mass.) Contributory negligence of motor truck passenger, injured by street car Shares of stock purchased as temporary instruck by truck, held for jury.-Pitman & vestment by one engaged in business competBrown Co. v. Eastern Massachusetts St. Ry.ing with national banks held taxable as monCo., 151 N. E. 315. eyed capital competing with national banks (Laws 1923, c. 897).-Id.

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"Business" of national banks, within statute taxing moneyed capital competing with national banks, means business which they are authorized to transact (Laws 1923, c. 897).-Id.

"Competition," within statute taxing moneyed capital competing with national banks, means devotion of moneyed capital with reasonable continuity and regularity to business that may be carried on by national banks (Laws 1923, c. 897).-Id.

Money employed in making farm loans and real estate mortgages held taxable as money competing with national banks (Laws 1923, c. 897).-Id.

Money invested in firm carrying on general banking business held taxable as moneyed capital competing with business of national banks (Laws 1923, c. 897).-Id.

89 (Ohio App.) Taxes levied on land become personal debt of owner thereof, but each cotenant is liable only for taxes chargeable to his undivided interest (Gen. Code, § 5671).— Brown v. Russell, 151 N. E. 793.

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