society. Whom to be taxed on leasehold prop. erty. Hebrew Free School Association v. Mayor &c., of New York.
Where an action was brought to recover a Exemption from taxes, of a seminary of learn- portion of the rents and profits of certain landing, when occupied exclusively by a religious held by defendants adversely to plaintiffs in- testate. Held, that to enable the plaintiffs to maintain their action it was necessary to allege in the complaint and prove that plaintiffs in- testate obtained possession in some form dur- ing her lifetime. Grant v. Cooper. 289
There is no power in the synod to excsind a Presbyterian church. The authority of the con- gregation can be expressed only by a congrega- tional meeting regularly called. Steed v. McAuley 250
The cause is removed to United States court on complying with the statute. A state court cannot judge whether the case is a proper one. Durham v. Baird 166
Where the main controversy in a suit is the indebtedness of a person, the parties to that controversy cannot remove the suit. City of Chicago v. Gage 331
An action by the collector of internal revenue against against the deputy collector on his ofiì- cial bond, may be removed from the state into the federal court, under the act of March 3, 1875. Orner v. Saunders 383
Under the third section of the United States act of 1875, a cause which was pending at the time of the passage of the act, is removable from a state court to the federal court, if the petition and bond are filed" at or before the first term at which said cause could be first tried," 16. after the passage of the act. Andrews v. Garrett 452
Reference, when denied, construction of papers. Gautier v. Douglass Manufacturing Co. 26
A cause, under the United States act of 1875, cannot be removed unless it is done before or at the term at which the cause could be first tried, and before the trial thereof. Warren v. Pennsylvania R. Co. 568
Where after a decree, for a valuable consider- ation, F assigned to N, a claim against the estate of P, and N presented a petition claiming to be entitled to set off the sum due by P, against his debt to him. Held, that the assign- ment by F was inoperative, being made after the decree, and that the debts being due, in different rights, the set off of N's claim of one half of the balance due by P, could not be al- lowed. Middleton v. Pollock.
Hay and Straw Bales, sale of 111 Imprisonment
Insurance Companies Jurors Compensation Justice's of the Peace
the property was sold at auction to the defend- In relation to Fisheries ant in 1872, subject to conditions of sale, and defendant refused to complete on the ground that such conditio s were unfair and mislead- ing and not binding upon him, and that there was not a good title in the plaintiff. Held, that special conditions of sale are sanctioned only that there shall be fair and honest dealing in the transaction, and will not be binding when founded on any erroneous statements, and that under the circumstances of this case the suit must be dismissed. Harnett v. Baker.
In 1872, sold to the plaintiff a small meadow for £400. The sale was to be completed Aug., 1872; on July 16, 1872, died. In 1868 made a deed to his grand nephew, the defendant, of all his real estate. There was no consideration moving to make the deed beyond love and affection, and a covenant that the grantee would build a house, in ten years, on the prop erty. By his will he gave the same property to the defendant. The plaintiff, finding that the defendant would not convey the meadow, sued for a specific performance. Held, the contract could have been enforced against the settlement on defendant was purely voluntary, since there was no penalty if the grantee should not build the house. The contract with the plaintiff is good as against a purely voluntary grantee. Rosher v. Williams.
Manufacturing Companies 90. 168
Pauper and Destitute Persons
An agreement of person who will receive commissions from the sale of another's property to pay a debt of such other person, to prevent proceedings to take the property an original 150 promise. Young v. French.
tract for the sale of lands out of the statute. What must be proved to take a parol con- Contract will not be enforced when compensa- tion can be made. The sufficiency of the evi- dence to take the contract out of the statute for the court. Profit to one improving property under contract to be deducted. Overmeyer v.
Where there was an open account between a testator and a legatee, a promisory note of leg- atee will not be barred by the statute of limita- 430 tion. Ross v. Ross.
142 When the maker of a promisory note to a 80 testator, being one of the executors, includes 167 his notes in the assets of the estate, that is such 80 an acknowledgment as will take the note out of Ib. 81 the statute of limitations.
A discharge of an obligation of a son to the father, obtained by importunity when the father, was in a reduced and suffering condition will not discharge such obligation.
Where a party is aggrieved by a decree, and wishes to review any particular items of ac- count, the items must be specified in the petition Ib. of appeal.
When a surrogate pays out the money com- ing to him in the surrogate's fund, to the in- jury of a depositor, he is liable thereof. Des- brow v. Mills 240
A surrogate has power to direct a payment to a legatee of a portion of his legacy in antici- pation of the final accounting and distribution of the estate where this can be done without prejudice to the rights of creditors or other legatees or persons interested. Gilman v. Gilman 314
Surrogate has the power to order a second or amend report from an auditor on an account. Abercombie v. Holder 381
An injunction will be granted restraining the collection of taxes on lands used exclusively for agricultural purpose, though within city li mits. In such a case the federal court, is bound by the decision of the supreme court of the state. Oliver v. City of Omaha. 385
A citizen of another state, in case of such il- legal tax, may proceed in the federal court, though the statutes of the state requires certain legal proceedings, in which he might defend, before a sale for taxes can be made.
The proceedings of the commissioners of taxes and assessments are reviewable by writs of certiorari. People v. Commissioners of Taxes.
The lands on which an incorporated college or school stands, and those used by the corpora- and applicable to its uses are exempt, Ib.
Equity has no jurisdiction to restrain the col- lection of a personal tax. There are complete remedies at law. Youngblood v. Sexton. 475
A personal tax, not in judgment, can not be a cloud upon the title to real estate. Ib.
Where an appeal will be dismissed for want of jurisdiction, yet should the public interest demand it by reason of serious delay in the col- lection of a necessay sum by taxation, the court will consider the merits of the contro- versey. 1b.
Local taxation may be levied under general laws And taxes may be collected by the per- sons designated by the legislature, and when such a person collects a local tax he acts as the collector of the local government.
The State does not, by implication, give pro- tection where it taxes. On the contrary, taxa- tion is in its nature repressive, and it is one of the offices of taxation to remove by its burdens objectionable and injurious employments, occupations and offences.
In effect, where the government seeks to pro- tect, it does not tax at all. Ib.
Issues must be met and determined. Pro- vince of court and jury. Bond of indemnity, damages under must be assessed. Walsh v.
The manufacturer of an article for polishing stoves, adopted as his trade mark, an orb, with rays of light arising over a body of water, with the words: Rising Sun Stove Polish." defendant adopted a similar device of an orb rising over a body of water, with the words: "Rising Moon Stove Polish." The answer ad- mitted the fact, but denied intentional imitation or sufficient resemblance to cause deception. V. Campbell. Held, the imitation was plain and an injunction would be granted. Morse v. Conwell.
On an appeal from jndgment of the special term, enjoining defendant's use of the word "Star" on their lead pencils, and imposing damages for infringement. Held, that the find- ings of the court below were fully sustained by the evidence. That there was no abandonment of the trade mark by the plaintiff, nor consent to defendant's use of it, and that as no error was apparent in the referee's assessment of damages, the judgment must be affirmed. Faber v. Hovey. 529
A trade mark will not be protected when it is calculated to deceive or defraud the ordinary purchaser. Hennessy v. Wheeler. 575
When two defences are inconsistent a find- ing for one is a finding against the other. Lusk 393
Resulting trust, presumption of. Ademption 27 considered. Fowkes v. Pascoe
When trust determines in an executory gift. Fourth rule in Edwards v. Edwards considered 70 and disapproved. O'Mahoney v. Burdett
When a trust determines in an executory 71 gift. Ingram v. Soutten
Advice of credit to one at request of third party, effect of as to any claim on banker by 85 one so advised. Morgan v. Lariviere
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