Taxation.

facture of any other foreign country.” Held,
2. The grant of the United States to a tele- that the treaty is a pledge that there shall be
graph company, under Rev. St. U. S. $ 5263, no discriminating legislation, against the im-

§
of the right to construct and operate lines portation of the articles mentioned, in favor
along any military or post-roads of the United of articles of like character imported from any
States, declared such by law, is not such a other country, and, as it was never designed
grant of a franchise as to exempt such a com- to prevent special concessions upon sufficient
pany from taxes or excises imposed by a state considerations touching the importation of
in which its lines are thus constructed and specific articles, plaintiff must pay duty.-
operated. — Western Union Tel. Co. v. Com-Whitney v. Robertson, 456; Kelly v. Hedden,
monwealth of Massachusetts, 961.

459.
3. The amount of a tax or excise imposed by 2. The act of congress under which duties
a state on a telegraph company was deter- on centrifugal and molasses sugars from San
mined by ascertaining what proportion the Domingo are collected, authorized their exac-
number of miles of its lines in the state bore tion, and was passed after the treaty with the
to the whole number operated by the com- Dominican republic, and, if there be any con-
pany, and taxing an equal portion of the as-flict between the stipulations of the treaty and
sessable value of the company's stock. Held, the requirements of the law, the latter must
that the principle itself not being unjust, and control.-Whitney v. Robertson, 456.
it not appearing that the company was injured
by any principle or rule of law not equally

TRIAL
applicable to other similar objects of taxa-
tion, the tax would not be declared void on the See, also, Appeal; Error, Writ of; E.ccep-
ground that no deduction was made for the

tions, Bill of; Judgment; Jury; New
value of property of the company subject to

Trial; Witness.
local taxation in other states, the company
owning no such property within the state im- Waiver of objections.
posing the tax.-Ia.

1. Where, after the introduction of the
4. Pub. St. Mass. c. 13, $ 54, providing for plaintiff's testimony, the defendant's motion
collection of taxes from foreign corporations, for a verdict was refused, the subsequent in-
and authorizing the court in certain cases to troduction of testimony by the defendant is a
issue injunctions restraining such corpora- waiver of all objections to the refusal of the
tions from transacting any business until de- motion to direct a verdict. -Union Ins. Co. v.
linquent taxes are paid, is void as to the is. Smith, 534.
suing of such injunction against a telegraph
company whose lines in that state are mostly Remarks of judge.
constructed and operated as United States pos- 2. In an action in a United States court by
tal roads by virtue of Rev. St. U. S. $ 5263, an agent to recover commission for a sale, an
granting the right to build and operate lines expression of opinion by the judge in 'his
on such roads.-Id.

charge as follows: “I do not see that this evi-
5. Rev. St. U. S. S$ 5263–5:269, allowing tele- dence proves

a contract on behalf
graph companies that accept the obligations of defendant to purchase this property
and restrictions required by law to construct through plaintiff,” is not reviewable upon
and maintain their lines over and along any writ of error, especially when immediately
military or post road of the United States, do afterwards the charge recognizes the right
not exempt a telegraph company from state of the jury to determine the issue.-Rucker
taxation when no part of its line in the state v. Wheeler, 1142.
levying the tax is built over or along a mili- 3. It is proper for the judge to aid the jury
tary or post road.-Ratterman v. Western by explaining and commenting upon the testi-
Union Tel. Co., 1127.

*

*

a defect as to prevent entry of judgment upon a suit about the purchase money, the land was
it.-Hopkins v. Orr, 590.

described as “estimated to contain 1,000
Directing verdict.

acres.” In a suit by the purchaser to recover

for a deficiency in the land, the evidence
8. It is proper for the court to direct a ver- of the attorney who drew the compromise
dict, when it would be its duty to set aside a
different one, if rendered.-North Pennsyl-presence of the purchaser, to describe the

agreement was that the seller refused, in the
vania R. Co. y. Commercial Nat. Bank, 266.

land as 1,000 acres, and said he would not be

bound by any particular pumber of acres.
TRUSTS.

Held, the evidence not disclosing any fraud-

ulent assurances, the transactions constituted
In favor of wife, see Husband and Wife, 8.

a sale in gross, and the seller was not liable

for any deficiency in the quantity.-Lawson
Express trust.

v. Floyd, 409.
1. An instrument expressly declaring that

2. When an agreement for the sale of land
the parties executing it hold certain lands in described it as "about 1,000 acres,” and a
trust for themselves and two others, is an ex-

later agreement as “estimated to contain
press trust, within the meaning of How. St. 1,000 acres,” acquiescence for many years is
Mich. $ 5578, which provides that persons for suficient to raise the presumption that the
whose benefit an express trust is created shall purchaser understood the sale was in gross.-
take no estate or interest in the land, but may

Id.
enforce the performance of the trust; and

3. Where land is conveyed in exchange for
such instrument does not operate as a convey other land, the liability of the vendor for a
ance of the land. -Culbertson v. H. Witbeck deficiency should not be enforced with the
Co., 1136.

same rule of strictness as where it is a sale

for money.-Id.
Constructive.
2. An executor who, at the foreclosure sale

Verdict.
under a mortgage given by one of the devi-
sees of her interest in the testator's estate,

See Trial, 7, 8.
purchases the same for himself, there being
no trace of fraud in the matter, does not hold

WILLS.
the property in trust for her. -Allen v. Gil-
lette, 1331.

Bequest to trustee.

1. It is not within the power of a testator to
UNITED STATES.

bequeath personal property directly to

trustee, without the intervention of an exec-
Settlement by treasurer.

utor, and thereby defeat the provisions and
Under act Cong. July 2, 1864, the collection policy

of the testamentary law of the state;
of captured and abandoned property within ecutor, but who has failed to qualify, is also

and the fact that the person named as ex-
the districts dominated by the seceding states the trustee, does not render valid a disposi-
in the civil war was given to the secretary of tion of the legacy made by him “as executor.”
the treasury, and devolved upon him the exe- -Wall v. Bisseli, 979.

,
cution of the statute, through his appointed
agents, and in the absence of fraud, positive Probate.
violation of the statute, or contravention of 2. A record of the ancillary probate of a
public policy, a settlement made by the treas- will, reciting the production of the copy,
urer with an agent will not be set aside on publication of the notice of hearing, that the
mere technicalities, especially after the probate was duly authenticated, and that, on
agent's remedy is barred by lapse of time.- full hearing and examination of the proofs
United States v. Johnston, 446.

and allegations, it appeared to be regular, is

not open to the objection that it contains no
United States Commissioners. proof that the probate court obtained jurisdic-

tion, nor any record of authentication or pro-
Jurisdiction, see Extradition, 1.

bate by any foreign court.--Culbertson v. H.

Witbeck Co., 1136.
VENDOR AND VENDEE. Construction-Precatory trust.

3. A testator owning a large estate and
See, also, Deed; Fraudulent Conveyances; making his will, in view of impending disso-

Judicial Sales; Specific Performance. lution, bequeathed his entire estate to his
Bona fide purchasers, see Public Lands, wife, adding: “I recommend to her the care
36-38.

and protection of my mother and sister, and
Sale by order of court, see Executors and Ad request her to make such gift and provision
ministrators, 3.

for them as in her judgment will be best.”
of ward's realty, see Guardian and The mother and sister resided at a distance,
Ward.

and were in urgent need of such provision,

the sister being wholly dependent on her
Liability of vendor.

mother, an invalid of advanced age, requiring
1. Certain lands sold by written agreement constant medical attendance, nursing, and
were described as “about 1,000 acres.” After- care, and having no income except the inter-
wards, in a written agreement compromising lest on $15,000, which had been loaned to the