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STAY.

1899, p. 301, ch. 141.... 160
1901 (Sp. Sess.) p. 13, ch.
6...
..1042
1901, p. 385, ch. 178, § 3.. 238
1903, p. 50, ch. 43.. 632
1903, p. 63, ch. 51.

....

817

1909, p. 131, ch. 73......1042
1909, p. 906, ch. 249, § 52 1046

WYOMING.

295

295

CONSTITUTION.
1903, p. 202, ch. 113, § 4.. 242 Art. 1, §§ 6, 34..
1903, p. 332, ch. 158. 166 Art. 3, § 27.
1903, p. 340, ch. 166.
1905, p. 51, ch. 27..
1905, p. 277, ch. 147..... 163
1907, p. 33, ch. 30, § 2... 818
1907, p. 448, ch. 205, § 1 145
1907, p. 644, ch. 241, § 36 149
1907, pp. 648, 663, ch. 241,
§§ 40, 58....

474
637 REVISED STATUTES 1899.
§§ 3746, 4247, 4249....... 571

Of criminal prosecution pending appeal in ha-
beas corpus to secure release of accused, see
Habeas Corpus, § 113.

Pending appeal or writ of error, see Appeal and
Error, $485.

STENOGRAPHERS.

Notes of court reporter as evidence in subse-
quent trial or proceeding, see Evidence, § 582.

STIPULATIONS.

Consent to judgment, see Judgment, §§ 80, 81.
§ 14. Under a stipulation that an action shall
be submitted upon an agreed statement of facts,
and that if the defendant "prevails" a certain
judgment shall be rendered, defendant held not
to have prevailed within the meaning of the
stipulation.-Steele v. Dye (Kan.) 700.

STOCK.

Corporate stock, see Corporations, §§ 66-133.
Of building and loan association, see Building
and Loan Associations, §§ 8, 12.

STOCKHOLDERS.

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§ 41. Under Laws 1907, p. 426, c. 267, § 1,
held, that the Railroad Commissioners may au-
thorize a street railway to construct a subway
in the street under railroad tracks, in accord-
ance with whatever regulations it may see fit to
impose.-State v. Parsons St. Ry. & Electrical
Co. (Kan.) 704.

$ 41. Unless the Railroad Commissioners act
arbitrarily in deciding upon the plan of crossing
a railroad track by a street railway, their de
termination is conclusive.-State v. Parsons St.
Ry. & Electrical Co. (Kan.) 704.

§ 41. Railroad Commissioners can require a
street railway to construct a subway beneath
railroad tracks.-State v. Parsons St. Ry. &
Electrical Co. (Kan.) 704.

II. REGULATION AND
II. REGULATION AND OPERATION.
$85. The right of pedestrians and of a street
railroad are equal and their duties are recipro-
cal, and neither has the exclusive right of way.
-Hellieson v. Seattle Electric Co. (Wash.)
458.

§ 98. One approaching a street car crossing
held required to exercise ordinary care and use
his senses to apprise him of danger.-Hellieson
v. Seattle Electric Co. (Wash.) 458.

98. The failure of a pedestrian to look
and listen before crossing a street car track
held to be considered in determining the issue
of contributory negligence.-Hellieson v. Seat-

Of corporations, see Corporations, §§ 180-225. tle Electric Co. (Wash.) 458.

STORAGE.

See Warehousemen.

STREET RAILROADS.

See Railroads.

Carriage of passengers, see Carriers.

I. ESTABLISHMENT, CONSTRUC-
TION, AND MAINTENANCE.
Liability of city for conduct of officers enforcing
ordinance repealing street railway franchise,
see Municipal Corporations, § 7452.
Liability of city for repeal of street railway
franchise ordinance, see Municipal Corpora-
tions, 724.

Parties to mandamus proceedings to compel con-
struction of subway, see Mandamus, § 151.

23. Though the franchise granted by a city
to a street railway only authorizes it to lay its
tracks at grade, the Legislature can enlarge
such power.-State v. Parsons St. Ry. & Elec-
trical Co. (Kan.) 704.

§ 34. An abutting owner cannot enjoin the
construction of a subway in a street for a car
line, where authorized by the proper officers,
but his remedy is an action for damages.-State
v. Parsons St. Ry. & Electrical Co. (Kan.) 704.

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§ 1. The right of subrogation applies where
one who has an interest in property pays a debt
owing in whole or in part by another to protect
or save his own rights or property, and the
remedy is not limited to sureties and quasi sure-
ties.-Murray v. O'Brien (Wash.) 840.

§ 14. Subrogation may be applied in favor
of a vendee who has paid the vendor's debt con-
stituting a charge on the land to save the
vendee's interest.-Stitt v. Stringham (Or.) 252.

35. A satisfaction of the debt by plaintiff
on payment of the amount due by the owner of
a half interest in the mortgaged property ac-
quired after suit to foreclose would not impair
the right of subrogation.-Murray v. O'Brien
(Wash.) 840.

For cases in Dec. Dig. & Amer. Digs. 1907 to date & Indexes see same topic & section (§) NUMBER

36. That it appears of record that, had
some other person than the mortgagor made
payment of the mortgage, he would have been
entitled to subrogation, did not put a subse-
quent purchaser on inquiry to ascertain who
made the payment.-Stitt v. Stringham (Or.)
252.

$36. Plaintiff, taking a mortgage on cer-
tain property, held a bona fide purchaser, whose
rights could not be prejudiced by subrogating
defendant to the rights of a prior mortgagee on
an adjudication of invalidity of defendant's tax
title.-Stitt v. Stringham (Or.) 252.

SURPRISE.

Construction of statutory provision for relief
from default caused by, see Action, § 66.

SURRENDER.

Of written instrument for cancellation, see Can-
cellation of Instruments.

SUSPENSION.

Of attorney, see Attorney and Client, §§ 36-57.

SWAMP LANDS.

§ 40. The law puts on a purchaser of mort-
gaged property whose tender the court, in an
action to foreclose the mortgage, has required
the plaintiff to accept, no duty to protect others See Public Lands, § 61.
interested in the property, though such owner
may be seeking thereby to gain an advantage
over them.-Murray v. O'Brien (Wash.) 840.

§ 41. It was unnecessary for the owner of a
half interest in mortgaged property acquired aft-
er suit to foreclose to prosecute an independent
suit to compel plaintiff to accept its tender of
the amount due without dismissing the foreclos-
ure suit and satisfying the mortgage lien.-Mur-
ray v. O'Brien (Wash.) 840.

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SURETYSHIP,

See Principal and Surety.

SURPLUSAGE.

SWINDLING.

See False Pretenses.

TAXATION.

Deductions for taxes on foreclosure of mortgage,
see Mortgages, $ 200.
Payment of taxes to sustain adverse possession,
see Adverse Possession, § 90.

Local or special taxes.
See Drains, §§ 73-90; Municipal Corporations,
$$ 979, 982.
Assessments for municipal improvements, see
Municipal Corporations, §§ 410-523, 578.
School taxes, see Schools and School Districts,
$95.

Occupation or privilege taxes.

See Licenses, § 6.

III. LIABILITY OF PERSONS AND
PROPERTY.

(A) Private Persons and Property in Gen-
eral.

§ 110. Land bid in by a county at a tax sale
under B. & C. Comp. § 3122, is assessable to the
owner until absolute title passes to the county.
-Buchanan v. Tennant (Ór.) 547.

IV. PLACE OF TAXATION.

§ 263. Under B. & C. Comp. § 3047, cases
of salmon in a cannery located in a county oth-
er than the county of the residence of the cor-
poration owning the salmon are properly assess-
able where the salmon is situated.-Elmore Pack-
ing Co. v. Tillamook County (Or.) 898; Nehal-
em Packing Co. v. Same (Or.) 901.

V. LEVY AND ASSESSMENT.
(B) Assessors and Proceedings for As-

sessment.

Laws impairing obligation of contract with per-
sons employed to discover property not listed
for taxation, see Constitutional Law, § 121.

§ 316. The right of the additional deputy as-
sessor, provided for by the amendment (St. 1909,
p. 727, e. 416) to Pol. Code, § 4244, to any
compensation, must be determined on the theory
that he is a deputy doing the work of the as-
sessor, though, unlike other deputies, he holds
office for 12 months, and is required to keep an
account of transfers in addition to assessing
property.-Newman v. Lester (Cal. App.) 785.

(C) Mode of Assessment in General.
Statement by taxpayer as acknowledgment of
debt barred by limitations, see Limitation of
Actions, § 142.

§ 333. A deduction allowed to a taxpayer on
In indictment or information, see Indictment account of unsecured debts due bona fide resi-
and Information, § 119.
dents under Rev. Codes, §§ 1682, 1683, 1685, held

a personal right which must be claimed by the taxpayer.-First Nat. Bank v. Washington County (Idaho) 1053.

§ 491. Under Rev. Codes, § 1701, it is only at the meeting of the board of equalization on the fourth Monday of July that an order changing an assessment becomes final and as changed is de-authorized authorized to be entered on the assessment roll under section 1700.-First Nat. Bank v. Washington County (Idaho) 1053.

$333. A taxpayer claiming the right to deduct from his assessment unsecured debts must personally waive the right to plead limitations as against such debts.-First Nat. Bank v. Washington County (Idaho) 1053.

§ 347. An agreement between a taxpayer and the county assessor as to the valuation of specific property, or as to a waiver of deductions and exemptions, held not binding on the county or its board of equalization.-First Nat. Bank v. Washington County (Idaho) 1053.

(D) Mode of Assessment of Corporate Stock, Property, or Receipts.

§ 402. Stock in national and state banks held "unsecured solvent debts" due the taxpayer from which he is entitled to deduct the unsecured debts due to bona fide residents of the state by Rev. Codes, §§ 1682, 1683, 1685.-First Nat. Bank v. Washington County (Idaho) 1053.

§ 402. An owner of bank stock held not entitled to a proportionate deduction in valuation for taxation because of the deposit of any part of the bank's capital, surplus, or profits in banks without the state.-First Nat. Bank v. Washington County (Idaho) 1053.

§ 493. Under B. & C. Comp. § 3046, as amended by Laws 1907, p. 488, § 11, a petition for writ of review to the board of equalization held insufficient.-Elmore Packing Co. v. Tillamook County (Or.) 898; Nehalem Packing Co. V. Same (Or.) 901.

§ 493. When a writ of review to the board of equalization lies stated.-Elmore Packing Co. v. Tillamook County (Or.) 898; Nehalem Packing Co. v. Same (Or.) 901.

§ 493. On a writ of review to the board of equalization, the reviewing court will not consider the evidence on which the inferior tribunal acted for the purpose of deciding a disputed question as to value.-Elmore Packing Co. v. Tillamook County (Or.) 898; Nehalem Packing Co. v. Same (Or.) 901.

§ 493. Where, on review of an assessor's valuation of property, petitioners make affidavit as to the real value, the court on appeal is not bound to accept that affidavit as true, as the assessor's valuation is prima facie evidence of the value of the property.-Elmore Packing Co.

(E) Assessment Rolls or Books. Record of assessment as evidence of value of v. Tillamook County (Or.) 898; Nehalem Packproperty, see Evidence, § 113.

§ 417. An assessment of lands for taxes held in the alternative and void.-Stitt v. Stringham (Or.) 252.

(F) Equalization of Assessments. § 449. An informal entry of an increase of valuation of property by the county commissioners held the act of the board of equalization.Holton Electric Co. v. Board of Com'rs of Jackson County (Kan.) 453.

§ 449. The record of the proceedings of the county commissioners, sitting as an equalization board, should be so construed as to uphold their proceedings.-Holton Electric Co. v. Board of Com'rs of Jackson County (Kan.) 453.

§ 449. The action of the board of equalization, when free from fraud, is not reviewable by the courts.-Holton Electric Co. v. Board of Com'rs of Jackson County (Kan.) 453.

(G) Review, Correction, or Setting Aside

of Assessment.

$459. In view of Laws 1907, p. 450, §§ 1, 2, 3, held, that it is not a ground for reducing an assessment of land below its true value that it is assessed higher than adjoining land, but that, if the latter is assessed under its actual value, the board of equalization should increase the assessment, and not reduce the assessment of the land of a party complaining of inequality.-Elmore v. Tillamook County (Or.) 900.

§ 482. A taxpayer submitting evidence in support of his protest to the raising of his assessment waives failure to serve notice of the hearing. First Nat. Bank v. Washington County (Idaho) 1053.

§ 482. Alteration of an assessment by a board of equalization under Rev. Codes, § 1692, is but a proposed raising of the assessment, notice of which, and of the time when the objections will be heard, is required to be given by section 1699. -First Nat. Bank v. Washington County (Idaho) 1053.

ing Co. v. Same (Or.) 901.

$493. Under B. & C. Comp. § 597, a writ of review to the board of equalization will lie, notwithstanding there is also a remedy of appeal under section 8, p. 451, Laws 1907.-Elmore Packing Co. v. Tillamook County (Or.) 898; Nehalem Packing Co. v. Same (Or.) 901.

§ 493. Under B. & C. Comp. § 596, the petition for a writ of review to the board of equalization must contain a statement of facts that, if true, will show prima facie that the lower court has acted without jurisdiction, or has exercised its functions erroneously.-Elmore Packing Co. v. Tillamook County (Or.) 898; Nehalem Packing Co. v. Same (Or.) 901.

§ 493. A petition for writ of review to the board of equalization must be taken most strongly against the pleader.-Elmore Packing Co. v. Tillamook County (Or.) 898; Nehalem Packing Co. v. Same (Or.) 901.

$493. A recital in a petition for a writ of review to the board of equalization of independent facts cannot aid the record sought to be reviewed, as it must show the facts presented by the record from which the error appears.-Elmore Packing Co. v. Tillamook County (Or.) 898; Nehalem Packing Co. v. Same (Or.) 901.

§ 493. On a writ of review to the board of equalization, the reviewing court cannot notice questions not raised before the board of equalization.-Elmore Packing Co. v. Tillamook County (Or.) 898; Nehalem Packing Co. v. Same (Or.) 901.

VI. LIEN AND PRIORITY.

$ 510. Under the laws that existed in 1892, a mortgage was prior in right to a subsequent tax lien.-Stitt v. Stringham (Or.) 252.

VII. PAYMENT AND REFUNDING OR RECOVERY OF TAX PAID.

§ 528. Delinquent taxes do not bear inter§ 482. A taxpayer whose assessment is rais- est, in the absence of an express statute imposed by board of equalization under Rev. Codes, sing it.-Stitt v. Stringham (Or.) 252. 1692, is not entitled to personal notice of the meeting of the board.-First Nat. Bank v. Washington County (Idaho) 1053.

§ 528. Under 2 Hill's Ann. Laws 1892, § 2814, delinquent taxes did not bear interest.Stitt v. Stringham (Or.) 252.

VIII. COLLECTION AND ENFORCE- | without stating any amount of such taxes.— MENT AGAINST PERSONS OR Steele v. Dye (Kan.) 700.

PERSONAL PROPERTY.

§ 764. Description of lot in tax deed held (A) Collectors and Proceedings for Col- sufficient. Gunn v. Brower (Kan.) 702.

lection in General.

Change of compensation, see Officers, § 100. (C) Remedies for Wrongful Enforcement. § 608. Under Revenue Act (Sess. Laws 1901, pp. 278, 289, 290, 305, 323, c. 94), $$ 79, 93, 94, 122, 175, held, that the collection of a tax on property entered on a taxpayer's schedule by the assessor without notice should be enjoined.--Gale v. Statler (Colo.) 858.

IX. SALE OF LAND FOR NONPAYMENT OF TAX.

$658. Tax sale under the law of 1899 (Laws 1899, p. 297, c. 141, § 15), before the amendatory statute of 1901 (Laws 1901, p. 385, c. 178, 83), held void.-Jones v. Seattle Brick & Tile Co. (Wash.) 238.

X. REDEMPTION FROM TAX SALE.

$699. After the time for redemption has expired, payment to county clerk of the amount of delinquent taxes and taking his receipt and receiving the certificates of sale which had been issued to the county held not to effect a redemption of the property.-Buchanan v. Tennant (Or.) 547.

XI. TAX TITLES.

§ 764. A tax deed held not void where the land can with reasonable degree of certainty be sic evidence.-Lara v. Peterson (Wash.) 160. identified from the description aided by extrin

cient under Laws 1899, p. 301, c. 141.-Lara v. $764. Description in a tax deed held suffiPeterson (Wash.) 160.

768. Though Gen. St. 1901, § 7677, requires a statement of the amount of tax, interest, and penalty for which each separate tract was sold and conveyed, where several tracts are included in the same deed, the deed, after record for more than five years, held sufficient.-Polkosky v. Kessler (Kan.) 7.

§ 769. Held, that it is not a prerequisite to the validity of a second tax deed, issued to correct an erroneous deed, that the fact that it is so issued be noted thereon.-Young v. Gibson (Kan.) 3.

§ 769. Where tax proceedings are regular, if through mistake a deed substantially departing from the statutory form has been executed to the certificate holder, the county clerk may execute a correct deed.-Young v. Gibson (Kan.) 3.

$769. Gen. St. 1901, § 7714, held not to provide a limitation of time within which a valid tax deed may be issued to correct an erroneous deed.-Young v. Gibson (Kan.) 3.

§ 769. A second tax deed may be issued with(A) Title and Rights of Purchaser at Tax in five years from the defective first deed.Young v. Gibson (Kan.) 3.

Sale.

733. Where land is bid in by a county at a tax sale, the purchaser at a subsequent sheriff's of a named section, used in a tax deed describ§ 776. The phrase "the southwest quarter" sale for taxes obtains only a right to redeem sale for taxes obtains only a right to redeeming the lands conveyed, means the tract indicatfrom the county, and the county does not there- ed on the official plat most nearly responding to by lose its interest.-Buchanan v. Tennant (Or.) that call.-Gunn v. Brower (Kan.) 702.

547.

742. A deed on assignment of tax certificate by order of county commissioners for a sum less than the legal taxes, interest, and penalties has the same force and effect as if the full amount had been paid under Gen. St. 1901, 8 7672.-Ludwick v. Dean (Kan.) 525.

(B) Tax Deeds.

Application of general statute of limitation in proceedings to compel issuance of tax deed, see Limitation of Actions, § 39.

§ 761. Tax deed recital held to sufficiently imply that the land was bid off by the county treasurer for the amount for which offered for sale.-Ord v. Neiswanger (Kan.) 17.

$ 762. The amount for which each of two tracts included in a tax deed were conveyed_held determinable.-Polkosky v. Kessler (Kan.) 7. § 762. Tax deed held not void because containing no recital that the county clerk assigned the tax sale certificate.-Ord v. Neiswanger (Kan.) 17.

§ 762. A deed on assignment of tax certificate by order of county commissioners for a sum less than the legal taxes, interest, and penalties, in which facts are recited justifying such assignment, is substantially in the form prescribed by section 7676.-Ludwick v. Dean (Kan.) 525.

§ 762. The statutory requirement that a tax deed shall recite that the land sold at a tax sale has not been redeemed held sufficiently fulfilled by a recital that the owner has not offered to redeem.-Steele v. Dye (Kan.) 700.

§ 762. A compromise tax deed over five years old held not rendered void by a recital that certain taxes were paid by the purchaser

§ 788. One relying on a treasurer's tax deed must show compliance with the law, except as to matters made prima facie by Mills' Ann. St. $ 3902, and he must prove the giving of the noMitchell v. Trowbridge (Colo.) 878. tice of redemption required by section 3926j.—

§ 788. Consideration of compromise tax deed in excess of consideration shown for the assignment of the certificate held occasioned by the payment of a subsequent tax.-Gibson v. Reynolds (Kan.) 441.

$788. A deed on assignment of tax certificate by order of county commissioners for a sum less than the legal taxes, interest, and penalties held to be prima facie evidence under Gen. St. 1901, § 7676.-Ludwick v. Dean (Kan.)

525.

§ 788. A presumption of regularity in the assessment, levy, or sale raised by 2 Hill's Ann. Laws 1892, § 2823, on the offer of a tax deed,. may be overcome by recitals in the deed.Stitt v. Stringham (Or.) 252.

(C) Actions to Confirm or Try Title. § 805. A tax deed issued under Gen. St. 1901, § 7672, to which limitations pleaded as a defense, cannot be avoided by facts not appear ing on its face, unless the taxes have been paid or the land redeemed under Gen. St. 1901, §: 7680.-Ludwick v. Dean (Kan.) 525.

§ 809. Statement of what one relying on a tax deed must plead.-Metteer v. Smith (Cal.) 735.

§ 814. In a suit to quiet title as against a tax title, defendant held to occupy the position of an equitable assignee of the tax lien, the payment of which was conditioned on plaintiff's relief.-Ditlinger v. Miller (Kan.) 20.

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§ 15. The law of tender is as much for the benefit of the debtor as the creditor, and a creditor cannot refuse a tender believing it to be to his advantage to do so, and thereafter insist that an unqualified tender has not been made good.-Murray v. O'Brien (Wash.) 840.

§ 18. While at law the rule that a tender must be kept good is well-nigh universal, it is not so in equity, and a willingness to pay may be sufficient.-Murray v. O'Brien (Wash.) 840.

TERMINATION.

Of agency, see Principal and Agent, §§ 34, 36. Of right to party wall, see Party Walls, § 5.

TERMS.

Of courts, see Courts, § 74.

Of taking effect of homestead declaration, see Homestead, § 95.

Of taking effect of statute, see Statutes, § 248. Term of imprisonment on conviction of crime, see Criminal Law, § 1216.

For particular acts in or incidental to judicial proceedings.

Decision on trial by court without jury, see Trial, § 387.

Filing reply, see Pleading, § 172.

Filing statement of case or facts for purpose of review, see Appeal and Error, §§ 564, 622. Filing transcript on appeal or error, see Appeal and Error, § 627.

For preparation of statement on motion for a new trial, see New Trial, § 131. Holding court, see Courts, § 74. Objections to findings of fact or conclusions of law, see Trial, § 405.

Taking appeal or suing out writ of error, see Appeal and Error, §§ 338-356.

For particular acts not judicial. Appropriation of water, see Waters and Water Courses, § 17.

Payment of interest, see Interest, § 50.
Proof of loss, see Insurance, § 539.

§ 11. Where the relative priority of conflicting mining locations depends on the exact hour of the day of filing of their location, fractions of a day must be taken into account.-Washington Gold Min. & Mill. Co. v. O'Laughlin (Colo.) 1092.

TITLE.

Abstracts of title, see Abstracts of Title.
By adverse possession as against infant, see In-
fants, § 24.

Color of title, see Adverse Possession.
Covenants of title, see Covenants, $ 39.
Presumption of continuance of title, see Evi-
dence, $67.

Removal of cloud, see Quieting Title.

Retention of apparent title by grantor, see
Fraudulent Conveyances, §§ 147, 149.
Slander of title, see Libel and Slander, § 139.

Of leases, see Landlord and Tenant, §§ 76, 8012. Sufficiency of title of seller of goods, see Sales,

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TIME.

$ 135.

Sufficiency of title of vendor of land, see Ven

dor and Purchaser, §§ 130, 144.

Tax titles, see Taxation, $$ 733-814.

Title of lessor, see Landlord and Tenant, §§ 53, 64.

TOOLS.

Liability of employer for defects, see Master and Servant, §§ 101-129.

TORTS.

Judgment against one or more coparties, see Judgment, § 239.

Liabilities of particular classes of persons. See Municipal Corporations, §§ 724-821. Abstracters of title, see Abstracts of Title, § 3. Agents, see Principal and Agent, §§ 149-159.

Particular torts.

See Assault and Battery, §§ 2-40; Forcible Entry and Detainer, §§ 16, 24; Fraud; Libel and Slander; Malicious Prosecution; Negligence; Nuisance; Trespass; Trover and Conversion, §§ 32-66.

Making erroneous abstract of title, see Abstracts of Title, § 3.

Remedies for torts.

See Action on the Case; Arrest, §§ 22-28; Trover and Conversion.

Joinder of parties, see Parties, § 27. Conditions in passenger tickets as to time for Nature and form of action, as on contract or transportation, see Carriers, § 259.

for tort, see Action, § 27.

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