5. Remedies of buyer.

In an action to recover damages for breach of warranty in sale of goods, allegations in plaintiff's petition held sufficient on general demurrer. Hume v. Sherman Oil & Cotton Co. (Tex. Civ. App.) 390.

In an action on notes for the price of iron, where the defendant alleged a breach, in that the same kind of iron was not furnished as that sold to a certain other firm, evidence that the kind of iron contracted for was sold to other firms held properly excluded.-Rice v. Dickson Car Wheel Co. (Tex. Civ. App.) 645.

SEDUCTION.

§ 1. Criminal responsibility.
Definition of term "accomplice" held unnec-
essary in seduction prosecution.-Smith v. State
(Tex. Cr. App.) 186.

SEPARATE ESTATE.

Of married women, see "Husband and Wife," § 3.

SERVICE.

The measure of damages for failure to deliver Of process, see "Process," § 1. cattle is their market value at the time and place of their delivery.-Daugherty v. Herndon (Tex. Civ. App.) 891.

SATISFACTION.

See "Accord and Satisfaction"; "Payment"; "Release."

Of judgment, see "Judgment," § 12.

SCHOOLS AND SCHOOL DISTRICTS. Mandamus affecting, see "Mandamus," §§ 1, 2. § 1. Public schools.

Special acts concerning school districts in towns and cities were repealed by the general law relating to common schools, to the extent that they are inconsistent with the general law. -Hickman College v. Trustees Colored Common School Dist. A (Ky.) 20.

A railroad tax collected by a white school district must be divided with the colored school district embracing the same territory in proportion to the number of white and colored children within the school age in the territory. -Hickman College v. Trustees Colored Common School Dist. A (Ky.) 20.

Under Const. art. 7, §§ 1, 2, 5, 6, 8, and Rev. St. arts. 3931, 3934, 3935, a county held not liable for failure of the county superintendent to make apportionment of the public school fund as provided by law.-Webb County v. Board of School Trustees of Laredo (Tex. Sup.)

878.

In an action by school district to recover its proportion of the public school funds from a county, the averments of the complaint held to charge the default complained of upon the county superintendent.-Webb County v. Board of School Trustees of Laredo (Tex. Šup.) 878.

SERVICES.

1. Compensation.

Rev. St. arts. 3946, 3959, 3959a, 3961, did not intend that school trustees should employ but one teacher before the term, and afterwards employ such assistants as the attendance demanded; but assistants might be employed before the term.-Singleton v. Austin-Hudgins v. Beavers (Ark.) 99. (Tex. Civ. App.) 686.

Where the circuit court dismissed an action on contract by a deputy sheriff to recover for services in caring for attached property, it had no jurisdiction to retain the matter as a motion to retax the costs in the attachment case.

Where an assistant teacher, duly employed by school trustees, reported for duty under her contract, but was told that the daily attendance was under the statutory number permitting an assistant, but to hold herself in readiness, which she did, she was entitled to payment, though she never taught in the school.-Singleton v. Austin (Tex. Civ. App.) 686.

Under Rev. St. arts. 3946, 3959, a petition to compel the approval of vouchers issued to a school teacher held good, without alleging that the teacher appealed to the superintendent from the action of the trustees in refusing to allow performance of the contract.-Singleton v. Austin (Tex. Civ. App.) 686.

SECONDARY EVIDENCE.

In civil actions, see "Evidence," § 4.

2. Powers, duties, and liabilities. Under Ky. St. § 1716, an action against a sheriff for failing to return within 30 days from the return day an execution issued from another county was properly brought in the county whence the execution issued.-Adams v. Simmons (Ky.) 152.

SIGNATURES.

Judicial notice of signatures, see "Evidence,"
$ 1.
To information, see "Indictment and Informa-
tion," § 2.

1.

SPECIFIC PERFORMANCE.

Proceedings and relief.

An amendment to a petition held properly refused, as introducing inconsistent claims and

calling for a different relief.-Prehm v. Porter | Validity of retrospective or ex post facto laws, (Mo.) 264.

An agreement in trespass to try title that
plaintiff is the common source is merely an
admission by the parties that defendant is claim- See "Principal and Surety."
ing title from the plaintiff.-Davidson v. Chand-
ler (Tex. Civ. App.) 1080.

§ 1.

Constitutional requirements and
restrictions.
Where a foreign corporation contends that it
has been discriminated against in the assess-
ment of taxes, contrary to Const. art. 10, § 4,
and to Const. U. S. Amend. 14, the testimony
of one of the board of equalization that the
valuation of other property was less than on
such company's property was insufficient; it
being presumed that the officers have done their
duty under Rev. St. 1899, § 9180.-State ex
rel. Gottlieb v. Western Union Tel. Co. (Mo.)

775.

Where a telegraph company has paid taxes
on its real and personal property, a taxation of
its franchise is double taxation.-Southwestern
Telegraph & Telephone Co. v. Meerscheidt (Tex.
Civ. App.) 381.

§ 2. Liability of persons and property.
An infirmary established as an adjunct to a
medical college held not exempt from taxation
as an institution of public charity, though the
professors of the college do much charitable
work therein.-Gray St. Infirmary v. City of
Louisville (Ky.) 11.

A home for destitute widows and orphans of
deceased Odd Fellows of the state and such
other persons as that order may commit to its
charge is a private charity, and not exempt
from taxation under Const. § 170, exempting
from taxation "institutions of purely public
charity."-Widows' & Orphans' Home of Odd
Fellows of Kentucky v. Bosworth (Ky.) 591.

The property of the Kentucky Chautauqua
Assembly held not exempt from taxation.-Bos-
worth v. Kentucky Chautauqua Assembly (Ky.)
602.

Where a telegraph company existing under
the laws of another state accepted the bene-
fits of Act Cong. July 14, 1866, it did not de-
rive its franchise from the federal government,
and it was not exempt from taxation.-State ex
rel. Gottlieb v. Western Union Tel. Co. (Mo.)

775.

That a telegraph company was an agent of
the federal government did not exempt its
property from state taxation.-State ex rel.
Gottlieb v. Western Union Tel. Co. (Mo.) 775.
That a telegraph company was an instrument
of interstate commerce did not exempt its prop-
erty from state taxation.-State ex rel. Gott-
lieb v. Western Union Tel. Co. (Mo.) 775.

In assessing the taxes of a telegraph com-
pany existing under the laws of another state,
the board of equalization properly took into
consideration its franchise, together with the
actual cost of its tangible property.-State ex
rel. Gottlieb v. Western Union Tel. Co. (Mo.)
775.

The franchises of a street railroad appurte-
nant to the use of its property held not subject
to a separate tax.-Dallas Consol. Electric St.
Ry. Co. v. City of Dallas (Tex. Civ. App.) 201.

Board of Education of City of Lexingte
827.

The validity of the taxes on personalty
affected by the fact that part of defe
property is entered on one page of the ass
book and part on another page.-State
Pehle v. Stamm (Mo.) 242.

Rev. St. 1889, § 7555, providing that the
sessor shall be provided with a book fr
estate and another for personalty, held
fected by the act of 1891, authorizing the
ty court to order the assessment entered
or more volumes.-State ex rel. Pehle v. S
(Mo.) 242.

Where defendant, in listing his personal
erty for assessment under Rev. St. 188
7531, 7539, left the value of his shares
building association blank, and agreed that!
assessor should insert such value, the a
ment held valid.-State ex rel. Pehle v. Stat
(Mo.) 242.

The action of the state board for the equ
zation of taxes is judicial, and cannot be
tacked collaterally by a defendant in a sa
collect the tax levied.-State ex rel. Gotthe
Western Union Tel. Co. (Mo.) 775.

An assessment held not invalidated bees
the taxpayer failed to fill out blanks calling
each particular class of property, but t
entered the total valuation of his propert
the foot of the column.-City of Lexington
rel. Price v. Lafayette County Bank (Mo.) &

An objection that a railroad tax was not el
tered on a separate railroad tax book Add
sustained by the evidence.-State ex rel. Ca
well v. Chicago & A. R. Co. (Mo.) 989.
$32. Payment and refunding or reces

ery of tax paid.

Rev. St. 1899, § 1809, authorizing refundme,
of taxes illegally levied, held not to apply
railroad tax levied for payment of towns
bonds, voluntarily paid.-State ex rel. Caldw
v. Chicago & A. R. Co. (Mo.) 989.

§ 4.

Collection

and enforcemes:
against persons or personal pres
erty.

A defense to an action at law for the col
tion of taxes held to show merely a differez
of opinion as to valuation, which a court of la
could not determine.-State ex rel. Gottlieb
Western Union Tel. Co. (Mo.) 775.

A defense in an action for the collection
taxes held to show merely a difference of of
ion as to valuation, so that such defense m
fail under Rev. St. 1899, § 9197.-State ex
Gottlieb v. Western Union Tel. Co. (Mo.)

Answer alleging tax levied by county cour
held to obviate necessity of evidence of s
fact, in action for the taxes.-State ex
Caldwell v. Chicago & A. R. Co. (Mo.) 989.

Collector's right to recover taxes properly
sessed held not dependent on affirmative p
by him that the tax book was delivered to h
-State ex rel. Caldwell v. Chicago & A. R. C
(Mo.) 989.

3. Levy and assessment.
Where notice of an assessment made by the
board was sent by the corporation clerk in the
auditor's office, under his direction, to the clerk
Under Rev. St. art. 5135, a county tax a
of the county court by mail, there was a suffi-sessor held not entitled to sue the county
cient certification by the auditor.-Louisville fees due him.-Dimmit County v. Caven
Bridge Co. v. City of Louisville (Ky.) 814.
(Tex. Civ. App.) 881.

It constitutes no objection to the assessment
of a franchise tax that the clerk of the state
board of valuation and assessment figured out
the value, under directions given by the board.
-Louisville Bridge Co. v. City of Louisville
(Ky.) 814.

In determining whether a sufficient levy has
been made for school purposes, the amount of
back taxes which the board of education has on
hand is to be considered. City of Lexington v.

On order of the county commissioners' count
approving a tax roll, the determination as
assessor's compensation could not be attacks!
in a suit by him against the county to recove
the amount due.-Dimmit County v. Cavender
(Tex. Civ. App.) 881.

§ 5.

Tax titles.

A deed by the state of land forfeited to
for nonpayment of taxes is prima facie er
dence of valid title in the grantee.-Thorn: