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Code.

City of Baltimore, by the Act of 1833, chap.
180, is not taken away by the Act of Art. 10, § 20. Attachment; dissolution
1854, chap. 9, nor by ordinance No. 36, of

403

1874. Bryan, J., dissents.

Garrett v. Janes (Md.)

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180, 903
Avoid absurd results. (N. Y.)
784
Court will not supply defects of law, or
amend it by construction, or supply functions.
266
(N. Y.)

Implied powers. (N. Y.)

294

45, 5. Dower; equitable title of

husband

Public General Laws.

Art. 37, § 48. Baltimore; ordinances as ev-
idence

394

383

404

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Indefinite word is contrary to specific. Const. 1875, Art. 4, § 52. War certificates

Proceedings in derogation of common
law must be strictly pursued. (N. Y.)

86

(N. Y.)

784

New Jersey.

298

Laros.

Mandatory; construction. (N. Y.)

316 1804, Feb. 15.

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Penal. (N. Y.)

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Newark; property

461

Imply a prohibition. (Pa.)

849 1848, p. 152.

Newark;

"Old

burying

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ground;" encroachments
Newark; property

462

461

Of criminal or penal statute ends all prosecu-
tion under it. (N. Y.)

STATUTES AND CONSTITUTIONS
CITED, CONSTRUED, ETC.

England.

18 Eliz. c. 5. Fraudulent conveyance 383, 543
18 & 19 Vict. c. 121. Nuisance; abatement 101

United States.

1884, p. 269. Practice
P. 396, § 5. Executors; waste
Revision.

P. 550, 60. Trial of small causes
773. Decedents' estates; claims;
itations

1045, § 15. Taxes; certiorari
1189. Quieting title

115

691

920

691

108

lim-

374

115

456

856

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Revised Statutes.

6, 19.

Inferior local courts

35

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6, § 22.

Appeal from court of records

1790. Authentication of records

631

to court of appeals

33

4747. Pension; attachment

658

7, § 8. Appropriations

926

$3242. Liquor license

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Relating to District of Columbia.

Revised Statutes.

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1876, May 13. Banking company

513

1876, May 18. Election districts

1877, p. 58. Mines; boss

1878, p. 125. Justice of peace; summary

jurisdiction

184 152

871

1878, p. 129. Streets; change of grade; damages 211, 830 1884, March 29. Cutting standing timber 578

STOCKHOLDERS. See CORPORATIONS, III., IV.

STREET RAILWAYS.

A street railway company has not the exclusive right to the use of its tracks. Fleckenstein v. Dry Dock E. B. & B. R. R. Co. (N. Y.)

BRIEFS AND NOTES.

743

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I. IN GENERAL.

1. Laws 1880, chap. 542, as amended by Laws 1881, chap. 361, and Laws 1882, chap. 151, in regard to taxes, are free from constitutional objection and valid.

People v. Horn Silver Mining Co. (N. Y.) 220 2. Laws 1869, chap. 909, § 4, amended by Laws 1871, chap. 283, providing for the appropriation of taxes to payment of municipal bonds in aid of railroads, applies to any municipality which has such bonds outstanding.

Clark v. Sheldon (N. Y.)

923

3. It makes no difference as to the duty of the county treasurer that the taxes were not expressly collected or paid over to him for said purpose. Id. 4. Section 4 is not in conflict with the Constitution. Id.

5. It is no defense to a proceeding by a taxpayer to compel such application that the petition does not put the amount of taxes claimed to be applicable to that purpose high enough; the county treasurer may be compelled to set aside for a sinking fund all the taxes which may appear to have been paid to him for that purpose.

ld.

6. Nor is it an answer to such proceeding that if the county treasurer should do so, there Would be a deficiency in other funds. Id.

II. CORPORATIONS.

cate of organization on the 23d of June, 1884, 7. Where a corporation had filed its certifibut no practical organization or subscription to stock had been made until the September following, when the company announced itself ready for business, an assessment of taxes upon the capital stock for the year commenc ing July 1, 1884, is invalid and void, under Act of March 3, 1877, governing assessment of taxes in District of Columbia. Anglo-American Ins. Co. v. Dist. of Columbia (D. C.)

355

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21. The object of the notice of delivery of the assessment roll is to set running the fifteen days within which a certiorari may be sued out; and the omission to do so is not fatal to the validity of the assessment.

People v. Assessors of Wilson & Somerset (N. Y.)

51

11. Where the principal officers of the corporation have their offices in New York City, its directors' meetings are held and its dividends declared and paid there, and, in addition thereto, a substantial part of the regular business 22. Delay in delivering to the town of the corporation is continuously carried on be delivered on or before the first day of Sepclerk the verified assessment roll, required to there during the whole year, the corporation is tember, by Laws 1880, chap. 269, § 9, which brought within the Act of 1881, as "doing does not result in prejudice to one claiming Id. to be aggrieved by the assessment, and which permits the roll to remain open for inspection in the hands of the clerk fifteen days after notice, does not vitiate the assessment. Id.

business within the State."

12. In computing the taxes to be paid by a manufacturing company, its entire capital stock was properly taken as the basis of

taxation.

Id.

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1843, art. 3, § 20, made out in July, 1868, to the person appearing as assessed on the assessor's book for 1867, must be taken to be a notice to the then last assessed owner of the premises.

People v. Cady (N. Y.)

296

29. The affidavit of service of notice of sale, etc., required by article 3, § 23, of said Act, need not state the fact of residence of person making the affidavit. Id.

30. An affidavit stating that said notice was served by "leaving the same with a member of the family of the person last assessed as owner, at his place of residence, No. 68 Fifth Avenue," held, a sufficient compliance with article 3, § 21, of said Act. Id. 31. A commissioner of deeds is authorized to take said affidavit of service, and where the venue of the affidavit is stated as "City and County of New York," and the certificate thereto is signed by a person as "commissioner of deeds," the presumption is that the person so signing is a commissioner of deeds within the place stated in the venue. Id. 32. An advertisement of sale of lots must be sufficient in description to warn the

owner and direct the attention of others to the particular property to be sold.

Hunt v. State (N. J.)

114

33. Under Laws 1843, chap. 230, art. 3, 88, in advertising lots lying contiguous to each other and belonging to the same person, in one parcel, to be sold for nonpayment of taxes in New York City, the name of the person in whose name as owner or occupant the lots are assessed is to be used.

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42. After a tax sale and comptroller's deed given therefor, the original owner executed to a third person a deed of the land, which was in reality a mortgage, and the grantee therein sued the holder of the comptroller's deed to remove the same as a cloud on title, which suit resulted in a judgment in favor of such holder, thereafter the plaintiff in that suit reconveyed the land to the original owner. Held, that the original owner was not estopped by said judgment, in the suit brought by the validity of the comptroller's deed, in an his mortgagee, from afterwards questioning action against him by the holder of such deed. Shattuck v. Bascom (N. Y.)

87

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46. When land embraced by a junior title is only in part included under an elder warrant, and the land embraced by each warrant is assessed as two distinct tracts for the same years 768 as unseated, and sold at the same time to two different purchasers, the seniority of the title must be made the test of right between the two purchasers. ld.

35. When a tax sale is for the aggregate taxes of several years, the entire sale will be rendered invalid, if the tax for any one of the years included is invalid.

Shattuck v. Bascom (N. Y.)

87

36. In this case, held, the return of taxes was made too late in time and too defective in form to constitute a valid basis for the sale of land.

Vandermark v. Phillips (Pa.)

905

37. Sess. Laws 1855, chap. 427, §§ 83, 84,give no authority to an owner of lots sold for taxes either to make the demand that the comptroller cancel the sale, or, upon his refusal, to review that determination.

People v. Chapin (N. Y.)

251

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Id.

49. After the time of redemption has expired an equity remains in the owner, sufficient to warrant the permitting of redemp38. The statutory power of the comption at any time before a public sale to other troller, when exercised under those sections, is for the benefit of the purchaser and cannot be invoked by the owner of the land sold. Id. 39. The comptroller can be required by

parties.

BRIEFS AND NOTES.

Direct taxes to be laid by rules of apportion.

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