TAXATION.

Laws relating to taxation of mortgages as im-
pairing obligation of contract, see "Constitu-
tional Law," § 2.

Nonpayment of tax as causing incumbrance on
land, see "Vendor and Purchaser," § 4.

Local or special taxes.

See "Highways," § 2; "Municipal Corpora-
tions," § 8.

Assessments for municipal improvements, see
"Municipal Corporations," § 4.

Occupation or privilege taxes.
See "Intoxicating Liquors," § 2.
Of foreign corporations, see "Corporations,"
§ 9.

§ 1. Liability of persons and property.
A foreign corporation held not entirely ex-
empt from taxation on the ground that all of
its capital is employed in the state of its in-
corporation, and that money employed by it
within this state is a part of its surplus.-Peo-
ple v. Wilson (Sup.) 1.

*Money of a foreign corporation invested in
structures on leased ground in the state is cap-
ital employed within the state under the cor-
poration tax law, although the structures may
become in law the property of the owner of the
ground.-People v. Wilson (Sup.) 1.

Under Laws 1906, p. 1448, c. 532, providing a
recording tax on mortgages in place of the tax
imposed by Laws 1905, p. 2059, c. 729, mort-
gages became subject to general taxation un-
der Tax Laws, Laws 1896, p. 796, c. 908, §§
2, 3.-People v. Dimond (Sup.) 277.

*A tax will not be held to be imposed on prop-
erty except by language clearly indicating the
intent of the Legislature to render the same
subject to tax.-People v. Duffy-McInnerny Co.
(Sup.) 878.

§ 2. Levy and assessment.

*Under the corporation tax law, dividends
paid by a foreign corporation held required to
be estimated for the purpose of taxation on the
amount of the capital stock invested in the
state of incorporation together with the amount
of surplus invested in this state.-People v.
Wilson (Sup.) 1.

Under Laws 1896, p. 882, c. 908, § 250, re-
lating to petitions for writ of certiorari to re-
view assessments, held, the fact that relator, a
nonresident, was assessed in the resident list,
cannot be raised for the first time by motion to
cancel the assessment on the petition, writ, and
return, and an order referring the question of
over valuation only held proper.-People v.
Kaufman (Sup.) 305.

In valuing the interest of a lessee in leased
property for taxation, the value of the lease to
the lessee is to be ascertained, and not the value
of the property leased.-People v. Barker (Sup.)
336.

property did not justify an assessment against
the lessee corporation for the difference between
the actual and the assessed value of the proper-
ty.-People v. Barker (Sup.) 336.

Under Tax Law, Laws 1896, p. 800. c. 908,
§ 6, a street railway company in which, by vir-
tue of Railroad Law, Laws 1890, p. 1104, c.
565, §§ 72, 73, as amended by Laws 1891, p.
706, c. 362, other corporations were merged,
held, entitled to a deduction from its property
liable to taxation for the amount of obligations
of the constituent corporations assumed by it.
-People v. Barker (Sup.) 336.

Under Tax Law, Laws 1896, p. 802, c. 908. §
12, a street railway company leasing property
from other companies, and paying as part of the
rent taxes assessed on the property of the lessor
companies, held not required to again pay taxes
based on the fee value of the leased property.-
People v. Barker (Sup.) 336.

*Failure to describe entire tract not subdivided
of land of nonresident, part of which is not
subject to taxation, or failure to designate un-
occupied parts of the tract, held jurisdictional
defects.-People v. Golding (Sup.) 821.

*Failure of the supervisors to extend the tax
after preparation of the assessment roll is a
jurisdictional defect.-People v. Golding (Sup.)
$21.

*Failure of assessors to verify the assessment
roll made by the town assessors is a jurisdiction-
al defect.-People v. Golding (Sup.) 821.

§ 3. Sale of land for nonpayment of

tax.

Sale of lands by the Comptroller by descrip-
tions other than those returned to him by the
County
People v. Golding (Sup.) 821.
treasurer is a jurisdictional defect.-

The sale of more lands than are covered by
the assessment is a jurisdictional defect.—People
v. Golding (Sup.) 821.

*The sale en masse of lands assessed as non-

resident lands, in which various persons have
different interests, without specifying the owner
or interest, is a jurisdictional defect.-People v.
Golding (Sup.) 821.

Where one tax has been paid on lands, the
sale for double assessment is a jurisdictional de-
fect.-People v. Golding (Sup.) 821.

*Where the lands are so indefinitely described
in the notice of sale as to be incapable of iden-
tification, it is a jurisdictional defect.-People v.
Golding (Sup.) 821.

*Affidavit of service of notice of sale of land
for taxes held sufficient, under Laws 1883, p.
104, c. 114, § 5.-Hobbs v. Scott (Sup.) 836.

4. Tax titles.

Conveyance given without any actual sale for
taxes is a nullity.-People v. Golding (Sup.) 821.

*Failure of Comptroller's deed to indicate the
location of lands excepted from the general de-
scription of the land sold is a jurisdictional de-
feet.-People v. Golding (Sup.) 821.

p.

*Laws 1885, p. 758, c. 448, and Laws 1896,
841, c. 908, § 132, making conveyances by
See syllabus.

Comptroller after record for two years con-
clusive evidence of the regularity of the pro-
ceedings, held not effective as a statute of limit-
ations.-People v. Golding (Sup.) 821.

*Laws 1896, p. 841, c. 908, § 132, making con-
veyances executed by the Comptroller after hav-
ing been recorded for two years conclusive evi-
dence of the regularity of proceedings, is not ef-
fective as a statute of limitations as to convey-
ances recorded before its passage.-People v.
Golding (Sup.) 821.

*Laws 1896, p. 841, c. 908, § 132, held repug-
nant to the Constitution as giving no time with-
in which an owner's rights against the state may
be asserted.-People v. Golding (Sup.) 821.

*A conveyance without actual sale held not
conclusive evidence of plaintiff's title, under
Laws 1885, p. 758, c. 448, and Laws 1896, p.
841, c. 908, § 132.-People v. Golding (Sup.)
821.

cent. under Transfer Tax Act, Laws 1896, p.
874, c. 908, § 230, as amended by Laws 1901,
p. 385, c. 173.-In re Eaton's Estate (Sur.)
682.

Provision for payment to sister and sister's
husband of compensation for care of testatrix'
property held assessable at the rate of 5 per
cent, as on the death of sister's husband, who
received the entire compensation.-In re Eaton's
Estate (Sur.) 682.

The surrogate, on an order to show cause, has
power to set aside an order assessing a trans-
fer tax on claim of error in assessment under
Transfer Act, Laws 1896, p. 795, c. 908, as
amended by Laws 1901, p. 380, c. 173.-In re
Eaton's Estate (Sur.) 682.

TAXATION OF COSTS.

See "Costs," § 4.

TEACHERS.

taxes.

Under Tax Law, Laws 1901, p. 392, c. 173, §
234, as amended by Laws 1905, p. 827, c. 368, and
Laws 1906, p. 1893, c. 699, held, that the State
Comptroller in appointing a transfer tax
as
sistant in a surrogate's office is not limited to
a person recommended by the surrogate.-Duell
v. Glynn (Sup.) 716.

*A vested property right under a will could
not be cut down by the imposition of a transfer
tax subsequently created by Laws 1897, p. 150,
c. 284. In re Ripley's Estate (Sup.) 844.

*Under Tax Law, Laws 1896, p. 868, c. 908,
$ 220, subd. 5. as amended by Laws 1897, p.
150, c. 284, § 2, certain property held not sub-
ject to a transfer tax.-In re Ripley's Estate
(Sup.) 844.

The original issuance of stock by a corpora-
tion held not within Laws 1905, p. 474, c. 241,
as amended by Laws 1906, p. 1008, c. 414, im-
posing a tax on all sales or transfers of cor-
porate stock.-People v. Duffy-McInnerny Co.
(Sup.) 878.

*Under Laws 1905, c. 368, p. 829, § 221, be-
quest to corporation organized to maintain gen-
eral city hospital held exempt from transfer
tax. In re Higgins' Estate (Sur.) 465.

*Under Laws 1905, c. 368, p. 829, § 221, be-
quests to a corporation organized to maintain a
home for friendless children held exempt from
transfer tax. In re Higgins' Estate (Sur.) 465.
*Under Laws 1905, c. 368, p. 829, § 221, a
bequest to a corporation organized to conduct
a public library is exempt from a transfer tax.-
In re Higgins' Estate (Sur.) 465.

Share of estate devised to grandneice on death
of testatrix held assessable at the rate of 5 per

TELEGRAPHS AND TELEPHONES.

Erection of telephone pole in street, see “Mu-
nicipal Corporations," § 6.

Reception of evidence in action to restrain erec-
tion of telephone pole, see "Trial," § 2.
Restraining erection of telephone pole, see "In-
junction." § 4.
Use by telephone company of highway condemn-
ed by municipal corporation, see "Eminent
Domain," § 1.

Validity of contract between telephone com-
panies, see "Contracts," § 1.

*While the erection and maintenance of a
telephone line in a country road held in fee by
the adjoining owner is an improper use of the
highway, the erection and maintenance of such
line in the streets of a city is within the public
easement and a proper street use.-Gannett v.
Independent Telephone Co. of Syracuse (Sup.) 3.
A public telephone company organized under
Transportation Corporations Law, art. 8, Laws
1890, p. 1151, c. 566, obtains its right to use
the public easement in streets direct from the
Legislature apart from city ordinances not con-
stituting police regulations.-Gannett v. Inde-
pendent Telephone Co. of Syracuse (Sup.) 3.

§ 2. Regulation and operation.

*Telephone company held not liable under
Laws 1890, p. 1152, c. 566, § 103, for the penal-
ty imposed by failure to transmit message with
impartiality.-Gifford v. Glen Telephone Co.
(Sup.) 53.

TENANCY IN COMMON.

THEFT.

See "Larceny."

TIMBER.

Husband and wife as tenants in common, see "Husband and Wife," § 1.

§ 1. Mutual rights, duties, and liabilities of co-tenants.

TENDER.

See "Deposits in Court."

In a suit by a seller in a conditional sale for the chattels, tender of the price made on the trial held sufficient as against the objection that costs should have been included.Kindelberger v. Kunow (Sup.) 597.

*The delivery of money on condition that it shall be held and repaid in a certain event does not constitute a valid tender.-Persons v. Gardner (Sup.) 616.

*Where a composition agreement is set up as a defense to a common-law action on the original obligation, and tender thereunder is shown, the tender need not be kept good where the same was refused.-Rosenzweig v. Kalichman (City Ct.) 860.

THEATERS AND SHOWS.

Combination to control theaters, see "Monopolies," § 1. Preliminary injunction to restrain performance by actor, see "Injunction," § 4.

TIME.

For particular acts in or incidental to judicial proceedings.

Granting certiorari, see "Certiorari," § 1.
Holding court, see "Courts," § 2.
Opening judgment of municipal court, see
"Courts," § 3.

For particular acts not judicial. Filing nomination certificate, see "Elections," § 1. Performance of contract, see "Contracts," § 2. Renewal of lease, see "Landlord and Tenant," § 2.

*Ordinarily a contract by the day means the calendar day, or the hours of a calendar day ordinarily used.-Collins v. Carlin (Sup.) 235. TITLE.

Estoppel to assert title, see "Estoppel," § 1.
Removal of cloud, see "Quieting Title."
Sufficiency of title of vendor of land, see "Ven-
dor and Purchaser," §§ 3, 4.

Tax titles, see "Taxation," § 4.
To patent, see "Patents,' 1.

To trade-mark or trade-name, see "Trade-Marks and Trade-Names," § 2.

See "Counties"; "Municipal Corporations": "Schools and School Districts," § 1. Maintenance and repair of bridge, see "Bridg es," § 1.

§ 1. Claims against towns.

certificate by the clerk certifying that his bill had been allowed, which was delivered to the supervisor of the town, held a sufficient allowance of the claim under Town Law, § 162 (Laws 1897, p. 663, c. 569, as amended by Laws 1906, p. 1393, c. 505), made applicable by Town Laws, 174 (Laws 1890, p. 1236, c. 569, as amended by Laws 1896, p. 33, c. 85).-Central Bank of Westchester County v. Shaw (Sup.) 94. Where the board of town auditors of the town of White Plains proceeding in substantial conformity with Town Law, § 162 (Laws 1897, p. 663, c. 569, as amended by Laws 1906, p. 1393, c. 505), made applicable by Town Laws, § 174 (Laws 1890, p. 1236, c. 569, as amended by Laws 1896, p. 33, c. 85), audited and allowed a claim against the town, they cannot by subsequent action disallow it.-Central Bank of Westchester County v. Shaw (Sup.) 94.

Boards of town auditors which derive their power solely from the statute and whose members act in a semijudicial capacity, exhaust their authority under the statute and are without power to reconsider, revise, review, or annul their own judicial action after it has once been legally exercised.-Central Bank of Westchester County v. Shaw (Sup.) 94.

TRADE-MARKS AND TRADE-NAMES.

*Irrespective of any question of a right protected by a patent, a party may not always appropriate to his own use a business label in prior use by another where such act deceives the ordinary buyer.-Westcott Chuck Co. v. Oneida Nat. Chuck Co. (Sup.) 1016.

In an action by a manufacturer to recover damages for unfair competition in the sale of an article the patents on which had expired, proof of actual deception of purchasers held necessary.-Westcott Chuck Co. v. Oneida Nat. Chuck Co. (Sup.) 1016.

Mere possession of a box of siphons by defendant held not a use thereof within Laws 1896, pp. 996, 997, c. 933, §§ 1, 2, providing for the protection of trade-marks and trade-names, and hence was insufficient to support a conviction, since, under section 3, p. 998, defendant not being a junk or second-hand dealer, mere possession alone was not presumptive evidence of unlawful use.-People v. Sommer (Gen. Sess.) 190.

TRADE UNIONS.

Restraining picketing by union strikers, see “Injunction," § 2.

249.

§ 2. Title, conveyances, and contracts. *An exclusive right may be acquired in the name in which a business has been carried on, and it will be protected by injunction against infringement.-Andrew Jurgens Co. v. Woodbury (Sup.) 571.

§ 3. Infringement and unfair competition.

Plaintiff's trade-name held not infringed by that of defendant.-Ball v. Broadway Bazaar (Sup.) 249.

*A purchaser of the right to manufacture and sell soap known as "Woodbury" soap held entitled to restrain the seller from manufacturing and selling soap known as "Woodbury's New Skin Soap."-Andrew Jurgens Co. v. Woodbury (Sup.) 571.

Members of a labor union held justified in method employed by them to aid fellow members in maintaining a strike.-Searle Mfg. Co. v. Terry (Sup.) 438.

TRANSCRIPTS.

Of record for purpose of review, see "Criminal Law," § 7.

TRANSFER OF CAUSES.

See "Trial," § 1.

See "Taxation," § 5.

TRANSFER TAX.

TREES.

TRESPASS.

By servant, see "Master and Servant," § 12. Joinder of action for trespass with equitable action for injunction to prevent further trespass, see "Action," § 1.

Restraining trespass, see "Injunction," § 2.