§ 13 (Ill.) Fraud in making of stipulation, which would avoid it, held not alleged in a bill in equity.-Paine v. Doughty, 96 N. E. 212. STOCK.

See Corporations, §§ 80, 155.

STREET RAILROADS.

See Appeal and Error, § 1066; Carriers, $$ 266, 317, 350, 365; Evidence, $ 215, 472, 492; Master and Servant. §§ 112, 125, 190, 258, 259, 265-271, 293; Witnesses, § 386. I. ESTABLISHMENT, CONSTRUCTION, AND MAINTENANCE.

way will not be impeded.-Farris v. Boston Elevated Ry. Co., 96 N. E. 1098.

§ 98 (Ind.App.) The duty to avoid a collision with a street cleaner on a street car track rests equally on such person and the employé in charge of a street car.-Indianapolis Traction & Terminal Co. v. Crawley, 96 N. E. 392.

§ 98 (Ind.App.) A person of mature age held guilty of want of proper care in stepping on a street car track in front of an approaching car.-Indianapolis Traction & Terminal Co. v. Croly, 96 N. E. 973.

Contributory negligence of a person injured by a street car held available as a defense.-Id. § 98 (Mass.) One alighting from a street car, and going around it on another track without looking for cars, held negligent.-Kennedy v. Worcester Consol. St. Ry. Co., 96 N. E. 78.

tributory negligence by the driver of a vehicle $99 (Ind.App.) Proof required to show construck by a street car.-Schilling v. Indianapolis & C. Traction Co., 96 N. E. 167.

§ 102 (Ind.App.) One failing to exercise due care for his safety in stepping on street car tracks in front of an approaching car held not guilty of contributory negligence unless the failure was the proximate cause of the accident.-Indianapolis Traction & Terminal Co. v. Croly, 96 N. E. 973.

§ 32 (Ill.) A street railway company, having been granted a franchise to occupy a portion of certain streets for a specified period, acquires the exclusive right to that portion of the streets during such period as against other street railway companies.-Peoria Ry. Co. v. Peoria Ry. Terminal Co., 96 N. E. 689. An ordinance granting an interurban railway company the right to lay its tracks along those of complainant company on the same street, and to occupy a part of the same space during the existence of complainant's franchise, held

unsustainable as an exercise of a right reserved in complainant's franchise ordinance.-Id.

844 (Mass.) That a second mortgagee had knowledge of defendant's erection of poles and wires over the land held not to prevent her from maintaining trespass for their wrongful maintenance after she acquired title.-Phelps V. Berkshire St. Ry., 96 N. E. 128.

§ 57 (I.) A city held not a necessary party to a suit by one street railroad to restrain another from constructing its line in the manner specified by defendant's franchise ordinance. -Peoria Ry. Co. v. Peoria Ry. Terminal Co., 96 N. E. 689.

59 (N.Y.) Public Service Commissions Law, $$ 53, 54, held not to apply to a corporation formed pursuant to a plan to reorganize a corporation, on the foreclosure of a mortgage on its property.-People ex rel. Third Ave. Ry. Co. v. Public Service Commission for First Dist., 96 N. E. 1011.

A new corporation, organized under Stock Corporation Law, §§ 9, 10, held subject to Public Service Commissions Law, § 55, but the commission may not refuse permission to the new corporation to issue stocks and bonds to a specified amount.-Id.

II. REGULATION AND OPERATION. 881 (Ind.App.) Motormen operating street cars held required to use care to prevent injury to persons and property with which cars are likely to come in contact.-Indianapolis Traction & Terminal Co. v. Croly, 96 N. E. 973.

$85 (Mass.) The motorman of a street car held pot entitled to presume that his right of

collision between its car and a vehicle determined.-Schilling v. Indianapolis & C. Traction Co., 96 N. E. 167.

§ 103 (Ind.App.) To hold a street railroad company liable under the last clear chance doctrine for injuries to a pedestrian struck by a car, it must appear that the company's opportunity to prevent the injury was later in point Traction & Terminal Co. v. Croly, 96 N. E. of time than that of plaintiff.-Indianapolis

973.

The negligence of a person struck by a street motorman rendering inapplicable the last clear car held concurrent with the negligence of the chance doctrine.-Id.

A motorman seeing the danger of a pedestrian approaching the track held required to use every reasonable means to avoid injury.-Id.

A street railroad company held liable for the negligent failure of the motorman to observe the peril of a person exposed to danger through his own want of due care only where such want of due care had terminated prior to the injury. -Id.

A person struck by a street car after negligently exposing himself to danger held not entitled to recover under the last clear chance doctrine.-Id.

a

$110 (Ind.App.) A complaint street railway company for collision with a against vehicle held to proceed upon the theory of discovered peril, and not upon the theory of operating the car at a negligent speed.-Schilling v. Indianapolis & C. Traction Co., 96 N. E. 167.

§ 110 (Ind.App.) Under Burns' Ann. St. 1908, $362, and independent thereof, a complaint for personal injuries caused by a horse becoming frightened at an interurban car and running away held to negative plaintiff's contributory negligence.-Ft. Wayne & Wabash Valley Traction Co. v. Miller, 96 N. E. 496.

A complaint in an action for personal injuries caused by a horse becoming frightened at an interurban car and running away, held to

See Process.

SUMMONS.

SUNDAY.

III. LIABILITY OF PERSONS AND PROPERTY.

(A) Private Persons and Property in General.

§ 22 (Ind.App.) A contract, entered into by a telegraph company on Sunday, to transmit a necessary message, is only voidable, and advantage of that defense may be had only by answer.-Western Union Telegraph Co. v. Fulling, 96 N. E. 967.

§ 24 (Ind.App.) In an action against a telegraph company for failure to deliver a message, a general finding for plaintiff held equivalent to a special finding that the contract was not in violation of Burns' Ann. St. 1908,8 2364.-Western Union Telegraph Co. v. Fulling, 96 N. E. 967.

SUPERINTENDENTS.

See Master and Servant, § 190.

SUPREME COURTS.

to taxation.-Board of Com'rs of Greene County v. Lattas Creek Coal Co., 96 N. E. 633. authorize taxation of hidden, undeveloped coal Burns' Ann. St. 1908, § 10,259, held not to

or other minerals.-Id.

(B) Corporations and Corporate Stock and Property.

§ 144 (N.Y.) Under Laws 1899, c. 712, § 1, as amended by Laws 1901, c. 490, § 1, and Laws 1907, c. 720, § 1, a steam railroad held subject to franchise taxation for the right to New York Cent. & H. R. R. Co. v. Woodbury, cross streets in cities at grade.-People ex rel. 96 N. E. 431.

A railroad company held not subject to franchise taxation for street crossings constructed subsequent to the construction of the railroad. -Id.

(D) Exemptions,

§ 241 (Mass.) Under St. 1909, c. 490, pt. 1,

SURETYSHIP.

See Principal and Surety.

SURFACE WATERS.

See Waters and Water Courses, §§ 119, 126.

SURPLUSAGE.

See Statutes, § 241.

SURRENDER.

See Cancellation of Instruments.

SURVEYS.

See Railroads, § 400.

SUSPENSION.

benefit of a young men's Christian association was exempt from taxation.-Little v. City of Newburyport, 96 N. E. 1032.

Under St. 1909, c. 490, pt. 1, § 5, cl. 3, held, that a fund held for the benefit of a young men's Christian association was exempt from taxation, though in the possession of trustees. -Id.

IV. PLACE OF TAXATION.

§ 260 (Ill.) Personal property on land situated in one county and owned by a resident of another county held properly assessed in the former county.-People v. Scheifley, 96 N. E. 890.

V. LEVY AND ASSESSMENT.

(A) Levy and Apportionment.

$ 299 (N.Y.) Under Tax Law, §§ 40, 43, Second-Class Cities Law, § 160, and Laws 1900, c. 665, § 5, held, that city assessors had power to apportion between two separate school districts a special franchise valuation fixed by the state board in 1907, and to enter such ap

756.

SWINDLING.

See False Pretenses.

TAXATION.

See Appeal and Error, § 1078; Bridges; Commerce, § 73; Constitutional Law, § 290; Costs, § 42; Counties, §§ 191, 196; Drains, §§ 14, 16, 66-89; Ejectment, & 90; Eminent Domain, §§ 152, 166; Highways, §§ 125, 127; Judgment, § 497; Levees; Licenses; Mandamus, § 190; Municipal Corporations, §§ 296, 306, 370, 480-586, 962-974, 995.

I. NATURE AND EXTENT OF POWER IN GENERAL.

$5 (Ill.) Water power granted by the United States, and developed on premises acquired by it for an arsenal, with consent of the state (Act April 1, 1867 [Laws 1867, p. 175]; Act Dec. 14, 1871 [Hurd's Rev. St. 1909, c. 143] § 2), so that under Const. U. S. art. 1, § 8, Congress is vested with exclusive jurisdiction thereover, held exempt from state taxation.Moline Water Power Co. v. Cox, 96 N. E. 1044.

ment roll.-People ex rel. Troy Gas Co. v. Hall, 96 N. E. 933.

(B) Assessors and Proceedings for As

sessment.

§ 317 (Ill.) In view of powers in a corporation's charter, held, that under Revenue Act, § 3, its franchise must be valued by the state board of equalization, so that its assessment by the local assessor is void.-Moline Water Power Co. v. Cox, 96 N. E. 1044.

§ 319 (I.) A tax being presumed to have been legally levied, the burden is on an objector to establish the contrary.-People v. Illinois Cent. R. Co., 96 N. E. 923.

(C) Mode of Assessment in General.

§ 327 (Ill.) As construed with Revenue Law, § 278, section 276 held not unconstitutional.People v. Shirk, 96 N. E. 841.

§ 335 (Ill.) One who, without swearing to it, delivers to the assessor a schedule of property for taxation, held bound to take notice that the assessor may insert therein other items of his property.-Moline Water Power Co. v. Cox, 96 N. E. 1044.

§ 336 (Ind.App.) Under Const. art. 10, § 1, taxing officers held not authorized to assess property, unless by some legislative enact