well as relieving interstate carriers from what they deem an annoyance to their business. The second section of the act making it a crime to assign or transfer, directly or indirectly any claim or debt against a citizen of Oklahoma for the purpose of having same collected by attachment, garnishment or other process, or which is thereafter attempted to be so collected out of the wages or personal earnings of a debtor, in courts outside of the State of Oklahoma when the the creditor, or person owing the money intended to be reached by such proceedings are all within the jurisdiction of the courts of this state, goes beyond the legitimate sphere of protecting the personal earnings of the debtor. No distinction is made between the common laborer and the professional or skilled artisan. The exemption laws of the state are entirely ignored and will doubtless place a premium upon dishonesty among a class of transient debtor. . It is a rare thing that there is a necessity for any law at all respecting the collection. of debts against the honest debtor and good citizen. If the law was directed to that class of creditors who seek by assignment or otherwise to evade the exemption laws of the state the enactment would then serve a wise and useful purpose. By the Act of February 18th, 1910 a "Public Building Fund" was created, which by its terms, authorized the State Auditor to issue warrants against such fund not to exceed in the aggregate, Two Million Twentyfive Thousand Dollars to be sold, notice of which sale to be given by the Treasurer for ten days, beginning not less than thirty days before the day of sale, the bids for such warrants to be opened publicly at his office. This fund to be used in the construction of charitable and penal institutions and public buildings. The act further provides that the warrants so issued shall not be sold for less than par and accrued interest, except to the officers of the state, or any municipality thereof, having charge of any sinking fund, who may purchase at par. It is not quite clear that the preservation of the public peace and safety made it necessary to issue warrants bearing interest at the rate of five per cent per annum, within the time limited in the act, and maturing at the late date of 1938. Nor just why the public peace and safety demanded such authority to be conferred upon the Auditor in the interest and construction of "charitable and public buildings." There was at the time of enacting this law, perhaps, a necessity to provide necessary funds for the construction of penal institutions. To me this seems to have been, in the main, an unwise and extravagant disposition of public funds. It is, however, but another instance and a reflection of a prevailing sentiment permeating governmental activities. The transfer of certain Probate matters, after more than two years delay from the time the necessity therefor arose, was enacted. It has been, in some parts of the state, a mooted question as to the constitutionality of any legislation for the purpose of removing probate proceedings from the Court where rightfully instituted. Section 23, of Article 24 of the Constitution after providing for the transfer of proceedings from the Probate Court to the County Court; provide, "the County Courts of the respective counties shall proceed to final decree or judgment, order or other termination in the said several matters and causes as the said probate court might have done if this constitution had not been adopted." This language seemingly restricts the power of the legislature to enact into law a provision for such transfers of probate matters. Chapter 32 of 1910 laws provides weights and measures of mill products with regulations and severe penalties for violations of its provisions. The objects and purposes of its statute is thought to be highly commendable, but will fall short of its purposes, unless some special effort and means of bringing its provisions to the attention of the general public. The amendment of Section 4445 of the General Statutes of Oklahoma for 1893 relative to settling and signing a case is an important change, the necessity for which does not often occur, but without which justice might in many instances wholly fail. The certainty with which the rights of a litigant may be pursued to the court of last resort is one of the bulwarks of liberty and perpetuity of a constitutional form of government. The Amendment of Section 1978 Compiled Laws of Oklahoma relating to the jurisdiction of County Court changes the concurrent jurisdiction with the District Court in civil cases in any amount over two hundred dollars and not exceeding one thousand dollars exclusive of interest, instead of any amount over five hundred dollars and not exceeding one thousand dollars. Under the law as published in Snyder's Compilation, the clause in the statute conferring exclusive jurisdiction on the county Courts in excess of two hundred dollars and not exceed ing five hundred dollars, was entirely omitted, although the legislative body made compilation presumptive evidence of the laws of the state of Oklahoma. It is very doubtful if the legislature of Oklahoma has the constitutional power to confer exclusive jurisdiction upon a county court for any specific sum for the recovery of money only. And it is equally as doubtful if such body can expressly or impliedly confer exclusive jurisdiction upon justices of the peace in sums less than two hundred dollars. It is thought that courts of general jurisdiction, clothed with such power by the organic law, conferred by the people in the exercise of a sovereign power, can not be deprived of any part of that jurisdiction by a coordinate branch of a sovereign govern ment. The Grose Revenue Tax embodied in House Bill No. 76, and which, if it will stand the constitutional test, became effective June 10th, 1910, is comparatively a new class of taxation for the purpose of raising revenue with which to carry on the state government. Judge Cooley, in his work on taxation, lays down the foundamental principle underlying the exercise of the taxing power in the following language: "In the exercise of the power to tax, the purpose always is that a common burden shall be sustained by common contributions, regulated by some fixed general rule, and apportioned according to some uniform ratlo of equality." The power is not, therefore, arbitrary, but rests upon fixed principles of justice, which have for their object the protection of the taxpayer against exceptional and invidious exactions, and it is to have the effect through established rules operating impartially. The question naturally arises upon all gross revenue laws whether the state has or can make adequate and full compensation in the protection which it gives to the life, liberty and property of person, firm, association or corporation effected thereby? This tax is sought to be imposed as an additional burden to the ad valorem tax imposed by the revenue laws of the state. This necessity raises the question of equality, expediency and necessity. Neither does this Act "specify distinctly the purpose for which said tax is levied" as required by Section 19 of Art. 10 of the Constitution of this state and may be subject to attack upon that ground. The Act providing for the taxation of the property franchises of railroad companies for state and municipal purposes and providing the basis of valuation, the means and methods of ascertaining such valuation and the classification of every railroad company doing business in this state is more simple, comprehensive and complete in its terms. This act is not vulnerable to attack on the ground of not specifying distinctly the purpose for which the tax is levied. The writer believes this enactment a wise, just and wholesome law, and should receive a fair trial and due consideration before any steps are taken to amend or repeal it. It is more in harmony with the principles of justice and equality than most of the enactments for the purpose of raising the necessary revenue for the due administration of government. Some conflict may arise in its application and administration, in that it contains no clause repealing other preceeding acts which may be in conflict therewith. This act is so wisely different to the average enactment of the legislative bodies of the present that it affords a very gratifying example in the science of jurisprudence. (Continued on the first page of the February number, 1911.) CURRENT DECISIONS OF THE SUPREME COURT OF OKLAHOMA. FIRST NATIONAL BANK of MILL CREEK, Plaintiff in Error, VS. H. A. ELLIS, Defendant in Error. (Rendered January 10th, 1911.) Error from County Court of Johnson County. Hon. Nick Wolfe, Trial Judge. No. 745 Reversed and remanded 1. A return to a summons made by a deputy sheriff in his own name is not void, so as to require the reversal of a judgment but amendable. 2. A petition filed for the purpose of recovering alleged usurious interest by the party contracting for the payment of the same, should allege that the interest had been paid and that the taking and receiving of the same was knowingly done, and where these averments are lacking, it is error to overrule a general demurrer thereto. (Syllabus by the Court.) Treadwell & Young, Attorneys for plaintiff in error. OPINION of the Court, by DUNN, J. This case presents error from the county court of Johnston county. December 17th, 1907, H. A. Ellis, de |