well even when wet from rain or fog. The hair of the caribou was also used for fuel.

The clothing varied according to materials available, but the underwear or innermost layer was usually fur, preferably reindeer skins, with the hair next the body, and there were two or three layers outside of this one.

In order to be comfortably housed at night it was necessary to build snow houses. Stefansson tells us that a snow house can be built in about fifty minutes and when properly furnished is practically as comfortable as a room in a hotel or club. The floor is covered with two thicknesses of reindeer skins, as a protection from the snow underneath. The house is built on a deep snow drift. For entrance there is an excavated passageway, and this is never closed, but the cold air it admits cannot rise into the house any faster than the warm air escapes at the top. In the top of the snow dome there is a ventilating-hole of required size, commonly two to three inches in diameter. When you heat the house, whether by a kerosene stove or the Eskimo type of seal-oil lamp, a certain portion of the warm

air escapes through the ventilator. The colder the weather is outside the higher the temper ature that can be maintained within, for the roof is only two to five inches thick, and although snow is one of the poorest conductors of heat, still enough cold penetrates from the outside to neutralize the heat inside and prevent thawing. A snow house is the most adaptable of dwellings. If it gets too warm either for the comfort of the inhabitants or because the roof begins to melt, you can lower the temperature by enlarging the ventilating hole with a knife. If it gets too cold, you make the hole smaller by stuffing a mitten into it.

Stefansson and Companion Crossing a Lead of Water in a Boat Made of Their Sledge with a Tarpaulin About It

heat from his hand applied to his face will ward off serious consequences.

The sled often had to be converted into a "sled-raft," to cross a lead of water. This was done by spreading a tarpaulin on the ice, setting the sled in the middle of it and lashing it up on the sides. The tarpaulin used in the picture was of No. 2 cotton canvas, waterproofed with lard, and weighed about forty pounds. It enabled Mr. Stefansson and his companion to convert a fourteen-foot sled into a boat that would easily carry a thousand pounds.

No Colder Than Montana

Mr. Stefansson tells us that the statement we learn from our geographies that "north of the Arctic Circle it is always cold," is not true, but on the contrary for three or four or five months, according to the exact location, green prairies and flowery meadows are to be seen. However, mosquitoes and sandflies detract from the enjoyment of this. Ducks are numerous on the Arctic Coast. There are many varieties of flowers north of the Arctic Circle, and even here the thermometer occasionally reaches 100 degrees.

Increased Demand for Lumber in Japan

The demand for lumber is increasing owing to improved standards of living. The purchasing power of the people is at present much greater than in pre-war days, and they require not only newer and more expensive housing facilities, but are also able to purchase many more necessities and luxuries of life. Practically all such equipment as bathtubs, buckets, and basins in Japan are made of wood. Young Japanese married couples are not content, as formerly, to live in the same house with their parents, but now require homes of their own. American cedar, both red and Port Orford, competes with Japanese cedar in the building trade, being used for panels, studding, interior woodwork, and door stock.

This department is instituted solely for the purpose of disseminating general legal knowledge. In case you require legal advice in a business or other matter, we advise you to secure the immediate services of a reputable practicing attorney.

I

Accommodation Indorser

INDORSED a note of an acquaintance for the purpose of enabling him to borrow some funds at a local bank where he was not known. I received no payment for so doing. The present holder of the note demands that I pay the amount. Am I liable?—A. R., Redlands.

A. You have assumed the liability of an accommodation indorser, and, as such are liable for the value of the note even though the present holder knew the circumstances when accepting the same.

An Unwritten or Nuncupative Will

Q. Must a will always be in writing? J. M., Pomona.

A. A will, known as a nuncupative will, need not be in writing nor declared or attested with any formalities. It must, however, (a), bequeath an estate of not over $1000.00 in value; (b) be proven by two witnesses who were present when the will was made, and one of them must have been asked at the time by the testator to bear witness that such was his will, or to that effect; (c) the decedent at the time must have been in actual military service in the field or doing duty on shipboard, at sea, and in either case must have been (d) in actual contemplation, fear, or peril of death, or (e) he must have been, at the time, in expectation of immediate death from an injury received the same day.

Disposition Community Property on Divorce Q. What party is given the_community property in case of divorce? B. P., Los Angeies.

A. The basis upon which the divorce is granted affects the disposition of the community property. If the ground is adultery, or extreme cruelty, the court has the power to assign each party such properties as it seems just and equitable. In all other cases, the community property is equally divided. In case a homestead has been selected from the community property, it may be assigned to the innocent party, either absolutely or for a limited period. In the latter case the court has the power of future disposition, or, if the court believes it just, it may be divided or sold and the proceeds divided.

Seats for Passengers

Q. Is a railroad compelled to provide every passenger with a seat? C. L., Rialto. A. A common carrier of persons must provide every passenger with a seat and must not overload its vehicle by receiving and carrying more passengers than its rated capacity allows. It must also provide a sufficient number of vehicles to accommodate all the passengers who can reasonably be expected to require carriage at any one time.

Possession of Mortgaged Property

Q. If I mortgage my grove, does the mortgagee get possession of it? D. S., Fullerton.

A. A mortgage does not entitle the mortgagee to the possession of the property unless the terms of the mortgage expressly so authorize. After the mortgage is executed, you may agree to such a change of possession without a new consideration. A mortgage is simply a contract by which your grove would be hypothecated for the performance of an act without the necessity of a change of possession.

Dogs Killing Poultry

Q. Many of my chickens have been killed and injured by dogs, coming on to my property. What legal recourse is open to me? G. M., Santa Ana.

A. You may sue the owner, possessor or harborer of the dogs for damages and costs of the suit, in any court of competent jurisdiction. The law also provides that any person on finding any dog or dogs, not on the premises of the owner or possessor of such dog or dogs, wounding or killing any poultry, may at the time of finding such dog or dogs, kill the same and the owner or owners thereof cannot sustain an action for damages against any person so killing such dog or dogs.

Auction By-bidding Fraudulent

Q. Can I rescind a purchase made at auction where the seller hired a person to bid without any intention of his buying, or enforcing the bid, if I did not know of such arrangement? F. B., Anaheim.

A. Yes. The California law brands this as a fraud upon the buyer and you may rescind the purchase.

Warranty on Sale by Sample

Q. Goods shipped me by a firm, do not equal in many respects, the samples shown Must they make an adjustment? B. M., Porterville.

me.

A. If it can be shown that the firm sold the goods by sample, you have a right of action for breach of warranty, as they are held to warrant the bulk to be equal to the sample.

May Reclaim River Bank in One Year

Q. During the recent storm, the river suddenly carried away a large portion of the bank on my side of the stream and deposited it on the opposite side. Can I haul it back to my land? L. A., Redlands.

A. When a river or stream, whether navigable or not, carries away, by sudden violence, a considerable and distinguishable part of a bank, and bears it to the opposite bank, the owner of the part carried away may reclaim it within a year after the owner of the land to which it has been united takes possession thereof.

C

ORPORATIONS have for many years been the target for prejudiced legislation. Ardent legislators have crammed the statute books with ambiguous and unnecessary laws, until many corporation leaders have reached the point where they wonder if it is possible for any corporation to actually exist and function without breaking some one of the numerous rules. As a result of this condition, laws which are manifestly just and equitable, have been attcked by corporations, as a matter of habit.

Corporation Taxes Burdensome

When the necessity of raising more funds for state use has arisen the corporation has been the source of supply in many instances. So heavy has become the burden of corporation taxes, that many old and established corporations have been actually considering the feasibility of dissolving and continuing their business in another form. Even with the drawbacks attendant, some have already disincorporated and reappeared as partnerships with as many as tity or sixty partners.

Basis of Franchise Tax

In the days when corporations were the result of special legislation, many a lobbyist netted his pound of flesh and returned home to give the Fourth of July orations and wax eloquent on the question of national loyalty. Today corporations are created under the general laws of the state. The state realizes that there is a particular reason why certain groups of people prefer to do business as a corporation. This "particular reason", whatever it may be, is the basis of the California state franchise tax.

The Reason for the Tax

A state official recently told of the following incident. One of his acquaintances complained to him about the franchise tax. He, his son and wife had incorporated to carry on a small busi

ness.

"Why do we have to pay a corporation franchise tax when we are just a small corporation and doing so little business?" queried the complaintant.

"Why not dissolve the corporation and carry on your business in another form?" responded the official.

"I'd like to," replied the man, "But-". He was stopped right there by the official.

"That 'but' is the reason for the franchise tax" he stated. "The state realizes that those operating as a corporation, under the general laws of the state, are given a certain benefit. For that benefit, it is only just and right that they should pay the state a reasonable tax."

Agricultural Organizations Pay Every non-profit, co-operative agricultural association or corporation in the state, whether issuing capital stock or membership certificates, is paying this franchise tax, for the recent amendments make no exception in their case.

Senate Bill No. 885, approved March 5, 1921, after setting forth certain types of corporations, states in Section Four that "Section 3664-D of Political Code is hereby amended to read as follows: All franchises other than those of the companies mentioned in 3064-A, 3064-B, and 3064-C of this Code (these sections do not refer to agricultural corporations) shall be assessed at their actual cash value, after making due deruction for good-will in the manner hereinafter provided, and shall be taxed at the rate of 1.64 per centum each year, and the tax collected therefrom shall be exclusively for the benefit of the state. These franchises shall include the actual right to be a corporation and to do business as a corporation under the laws of this state and the actual exercise of the right to do business as a corporation in this state when such right is exercised by a corporation incorporated under the laws of any other state or country, etc." The remainder of this paragraph referred only to specific forms of incorporation other than agricultural.

How The Tax Is Determined

A new section was added to the Political Code by Senate Bill No. 235, approved May 11, 1917, numbered Section 3667. This section requires that the owner or holder of every franchise (making no exception of non-profit, co-operative agricultural associations or incorporations) subject to taxation as provided in the section above quoted, should within ten days after the first Monday in March each year, make a written report to the State Board of Equalization setting forth certain required information. Among some twelve specific items required, were requests for not only the amount of authorized capital stock, funded and floating debts, market value of the stock in outstanding bonds; assessed value of its property, operating and other expenses, but also the gross receipts from all sources for the year ending the thirty-first day of December last preceding, from the entire property and business, and a statement showing the balances of profit and loss, between such periods as the State Board of Equalization determines. Proceeding further, this section states that the State Board of Equalization also has the right to request from such corporations such other matters as the State Board of Equalization may deem necessary in order to enable it to assess and levy taxes provided for in Section 14, Article 13, of the Constitution of the State.

Board Values Franchise

From all this foregoing material (or from the best information it can otherwise obtain) the State Board of Equalization has the task of ascertaining and determining the actual cash value on the first Monday in March of each such franchise. From this, it will clearly be seen that the task of the State Board of Equalization is not a small one. They must determine what they (Continued on Page 16)