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liens of seamen and liens for labor and materials for the repair, etc., of vessels. Farm laborers' liens are preferred to all claims except those of the lessor of the land on which the crop was raised.

Sources: Codes and Statutes of 1897, sections 5900 to 5923, 5930 to 5939, 5946, 5953 to 5959; Acts of 1901, chapters 24, 75.

WEST VIRGINIA.

For what given.-For performing work or labor upon, or furnishing material or machinery for constructing, altering, repairing, or removing a house, mill, manufactory, or other building, appurtenances, fixtures, bridge, or other structure; for work and labor done upon any vessel propelled wholly or in part by steam, and for all materials and merchandise furnished such vessel; for performing any work or labor for any incorporated company.

Who may have lien.-Contractors, subcontractors, mechanics, builders, artisans, workmen, laborers, seamen, and corporation employees.

Subject property.The lien attaches to the house or other structure and the interest of the owner in the lot of land upon which the same may stand or to which it may be removed; any steam vessel; all the real estate and personal property of any incorporated company.

Amount of lien. -If an owner files his contract for record, no aggregate of liens may exceed the amount named therein: otherwise he is liable for the true value of all labor and materials furnished his contractor, though it may exceed the price stipulated in the contract between the owner and the original contractor. But a subcontractor's lien may not exceed in amount the sum named in his own contract; and such lien relates only to services rendered within nine months of the time when the claim was filed. Liens on vessels and those of corporation employees cover the value of the services rendered, but the liens of employees of corporations will not extend to wages earned more than nine months prior to the filing.

Contract. The contract may be with the owner, or with his authorized agent, including principal contractors and subcontractors.

Notice.—A subcontractor claiming a lien must give notice thereof to the owner within thirty-five days after he shall have ceased to perform labor or furnish materials; but the owner may at any time demand a statement of the claim, which demand must be complied with in ten days or the claim will lapse. If, however, any subcontractor gives notice before beginning work that he intends to claim a lien, the notice after the completion of his undertaking is not necessary, unless demanded by the owner.

Filing. ---All liens affecting realty must be filed within sixty days after the completion of the claimant's undertaking.

Limitation.-Unless suit to enforce the lien is begun within six months after the claim is filed, the lien shall be discharged; but a suit by one claimant will preserve the rights of others having liens against the same property;

Rank.—The liens given mechanics and corporation employees are superior to any incumbrance attaching subsequently. Liens of laborers and mechanics are in the first class, those of subcontractors second, and those of the contractor last. As between claimants in the same class, there is no priority.

Source: Code of 1899, chapter 75.

WISCONSIN.

For what given.—For performing or procuring to be performed any work or labor, furnishing any materials, or preparing any plans, specifications, or estimates for or in or about the erection, construction, repair, protection, or removal of any building or appurtenance or fixture, any bridge, wharf, fence, or other permanent erection, or any machinery so erected as to become a part of the freehold; for excavating or constructing any well, channel, cellar, fish pond, or tunnel; for improving any water course, marsh, or meadow; for making or repairing any walk or sidewalk; for grading or repairing any street, alley, or roadway; for setting or planting hedge; for cutting, hauling, rafting, booming, etc., any logs, ties, bark, or timber, or manufacturing the same into lumber; for labor at the mining, smelting, or manufacturing of ores or minerals; for services on board any vessel, or for labor or materials furnished for building, repairing, fitting out, furnishing, or equipping the same; for making, altering, or repairing any article of personal property.

Any subcontractor furnishing labor or materials for the construction, repair, or removal of any building or machinery for any county, town, city, village, or school

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district, has an action for the value thereof against the principal contractor and the municipality jointly.

Who may have lien.—Contractors, whether persons, firms, or corporations; architects, civil engineers, surveyors, subcontractors, mechanics, material men, laborers, lumbermen, mill hands, cooks in logging camps, miners, smelter men, boatmen, etc.

Subject property. - The building or other improvement and the owner's interest in the land upon which it is situated not exceeding forty acres in amount, or if within the limits of an incorporated village or a city, not exceeding one acre. If the improvement extends over a larger area than those prescribed, then the lien attaches to the whole quantity affected or improved. Liens on mines, smelters, etc., attach to the owner's interest in the real estate, and to all the personal property connected with the industry belonging to such owner, including machinery, ores, and the products of the mine or factory. Timber and lumber of all kinds, boats and vessels, and any article of personal property may also be subjected to lien.

Amount of lien.—The amount of the contract or the value of the services rendered. No county, town, city, village, or school district may be liable for any amount greater than the amount due from it to the principal contractor at the time of the commencement of the action.

Contract. - Where the contract is with one holding the land under a contract of lease, demise, or contract for the sale, no further interest will be affected than the holder's unless there is an express agreement between the owner and the person performing the labor or furnishing the materials. Debts contracted by the master, owner, agent, or consignee of a vessel will support a lien. Work on personal property must be done at the request of the owner or legal possessor thereof.

Taking notes, etc. The taking of a promissory note or other evidence of indebtedness does not discharge the lien unless expressly received as payment, and so specified therein.

Votice.-Subcontractors claiming liens must give notice to the owner within sixty days after the completion of the undertaking for which the lien is claimed.

if an attachment or execution is issued against any person or corporation engaged in mining or smelting ores, wage claimants entitled to liens may notify the officer holding such writ at any time before the sale of the property, whereupon the officer must retain out of the proceeds of the sale a sufficient sum to satisfy the claims, which sum is to be held subject to the order of the court.

Personal property not exceeding $100 in value may be sold after three months on three weeks' notice, a copy of such notice to be left at the abode of the owner, if he is a resident of the State.

Filing.-Liens for buildings and other improvements must be filed within six months from the date of the last charge for services rendered. Lien claims on mines and smelters must be filed within sixty days after the debt becomes payable, if the lien is to attach to real estate. Loggers' liens for labor performed between November first and May first must be filed on or before the first day of June following; in other cases the filing is to take place within thirty days after the completion of the laber.

Limitation. - Liens affecting real estate and those on vessels must be enforced within one year from the time the labor or other service is completed; but a lien on realty may be extended for one year additional by proper affidavit of the claimant made and annexed within thirty days preceding the expiration of the year above named.

Liens on lumber, etc., must be enforced within four months after the filing of the claim; or if the debt be not due at the time of such filing, then within thirty days after the claim falls due.

Rank. - Mechanics' liens are prior to any incumbrance originating subsequently to the commencement of the work for which they are given; also to any older unrecorded lien of which the lien claimant had no notice. The claims of subcontractors and employees are superior to those of the contractor, and no assignment by a contractor can affect this right. Lien holders of the same class are on the same footing without regard to the time of filing their claims.

Liens of loggers, lumbermen, mill hands, etc., attach to lumber and timber in preference to any other claims, whether accruing before or after the performance of ihe labor for which the lien is allowed. The liens of employees in mines, smelters, etc., are superior to all claims except those of the State for taxes, fines, or penalties; but no lien of mortgage or judgment entered before the labor is performed shall be impaired by such liens. The liens herein given on boats and vessels take precedence of all other claims thereon.

Sources: Statutes of 1898, sections 3314 to 3335, 3341 to 3351; Acts of 1899, chapter 222.

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WYOMING.

For what given. For doing any work upon or furnishing any material, fixtures, engines, boilers, or machinery for any building, erection, or improvement upon land or for repairing the same; for working in or upon or furnishing material to be used in or about any ledge, lode, mine, oil well or spring, or for transporting the products thereof; for labor performed in the maintenance and operation of irrigation ditches; for cutting or manufacturing cross-ties, wood, poles, or lumber; for making, altering, repairing, or bestowing labor upon any article of personal property.

Who may have lien.—Contractors, subcontractors, journeymen, day laborers, artisans, mechanics, miners, and material men.

Subject property. - The building, erection, or improvements and the owner's interest in the land upon which it is situated to the extent of one acre; or if the improvement be within the limits of a town, city, or village, then the lot or lots on which it is situated; and homesteads are not exempt. Any mine, lode, coal bank, oil well or spring may be subjected to a lien; also cross-ties, wood, or other timber or lumber; an owner's interest in an irrigation ditch; and any article of personal property.

Amount of lien.—The amount of a contract, the value of work or materials, or reasonable charges therefor. The balance due any contractor at the time an action is brought may be recovered by a subcontractor from the owner or owners.

Contract.-Work on buildings and other improvements must be done by virtue of a contract with the owner or proprietor, or with his agent, trustee, contractor, or subcontractor. A husband contracting with relation to his wife's property is to be deemed prima facie to be the agent of his wife. The contract for mine labor may be either express or implied. Work on personal property must be undertaken at the request of the owner or of the party in possession.

Notice. Every claimant except the original contractor desiring liens on real estate must give to the owner ten days' notice of his intention to file a claim. Miners, laborers, and subcontractors at mines, etc., may give notice to the owner or owners of any sums due and unpaid, whereupon the owner must notify the contractor of such claim and withhold from any sum due him an amount sufficient to satisfy the claim, which amount may be paid to the claimant if his claim be not disputed within ten days after notice given.

Personal property held for thirty days may be appraised and sold after ten days' notice, a copy of the notice being served on the owner if he resides within the county.

Filing.-Every original contractor for buildings or improvements must file his claim for lien within four months after the indebtedness for which he claims accrues, but may file no claim until after the expiration of sixty days after the completion of his contract. All other claimants must file their claims within ninety days after the indebtedness accrues. Liens on irrigation ditches must be filed and enforced in the same manner as builders' and mechanics' liens.

Claimants of liens on mines, etc., are allowed sixty days from the completion of their services in which to file their liens. (A later statute allows six months to miners and others claiming sums in excess of $10 for labor performed.)

Limitation.-Liens for buildings, etc., must be enforced within six months from the filing of the same. Miners' liens continue for one year from filing.

Rank. -Mechanics' liens attach to the building or improvement in preference to any prior lien or incumbrance on the land on which such building, etc., is erected. The liens given are on an equal footing, without regard to the date of filing. The lien of an artisan or mechanic on personal property is superior to any mortgage thereon.

Source: Revised Statutes of 1899, sections 916, 2843 to 2859, 2868 to 2908.

LEGAL HOLIDAYS IN THE STATES AND TERRITORIES.

The following statement shows the days which have been appointed as legal holidays by the legislatures of the various States and Territories and by the United States Congress for the District of Columbia:

January 1New Year's Day.-Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Louisiana, Maine, Maryland, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Philippine Islands, Porto Rico, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, and Wyoming. January 8- Anniversary of the battle of New Orleans.-Louisiana. January 19Lee's Birthday.—Alabama, Florida, Georgia, North Carolina, South Carolina, and Virginia.

February 12Lincoln's Birthday.-Colorado, Connecticut, Delaware, Illinois, Minnesota, New Jersey, New York, North Dakota, Pennsylvania, Washington, and Wyoming

February 22Washington's Birthday.-- Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Philippine Islands, Porto Rico, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, and Wyoming.

March 2- Anniversary of Texan Independence.—Texas.
March 4— Inauguration Day.—District of Columbia (a).
March 4-Fireman': Anniversary.- New Orleans, Louisiana.
March 22-Emancipation Day.---Porto Rico.
April 19- Anniversary of the battle of Lexington.—Massachusetts.
April 21-Anniversary of the battle of San Jacinto.—Texas.
April 26Confederate Memorial Day.-Alabama, Florida, and Georgia.
May 10— Confederate Memorial Day.North Carolina and South Carolina.
May 20- Anniversary of the Mecklenburg Declaration of Independence. — North Carolina.
May 30-Decoration Day.-Arizona, California, Colorado, Connecticut, Delaware,
District of Columbia, Hawaii, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine,
Maryland, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska,
Nevada (6), New Hampshire, New Jersey, New York, North Dakota, Ohio, Okla-
homa, Oregon, Pennsylvania, Porto Rico, Rhode Island, South Dakota, Tennessee,
Utah, Vermont, Washington, West Virginia, Wisconsin, and Wyoming.
May 30Confederate Memorial Day.-

Virginia.
June 3Confederate Memorial Day.—Louisiana and Tennessee.
June 3— Davis's Birthday.-Alabama, Florida, Georgia, and South Carolina.

June 11- Anniversary of the union of the Hawaiian Islands by Kamehameha I, 1795.Hawaii.

July 4— Independence Day. All the States and Territories. July 24Pioneers' Day.-Utah. July 25— Anniversary of the landing of American troops.-Porto Rico. August 13— Assumption Day (C).-Philippine Islands. August 16Bennington Batlle Day.-- Vermont. September 9Anniversary of the admission of the State into the Union.—California. October 31— Admission Day.-Mississippi. November 1-AU Saints' Day.-Louisiana. Norember 23Repudiation Day.-Frederick County, Md. (d). December 25Christmas Day. —All the States and Territories. December 30Rizal Day.-Philippine Islands. Arbor Day ().- Arizona (T), Colorado (9), Idaho (h), Nebraska (1), Rhode Island (j), and Utah (k).

Fast Day( whenever appointed).-California, Colorado, Connecticut, District of Columbia, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Maryland, Michigan, Montana, Nebraska, New Hampshire, New Jersey, New Mexico, New York, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Porto Rico, Rhode Island, South Dakota, Tennessee, Texas, Utah, and Virginia.

a Every fourth year.
Nonjudicial day.
Commemorates the surrender of the city of Manila to the American forces.
d Half a day only, from 12 o'clock noon.

Other States also provide by law for an arbor day, but do not make it a legal holiday, except in a few cases for school children.

The first Friday after the first day of February in some counties, and the first Friday after the first day of April in others.

9 The third Friday in April.
A Day to be set by the governor.
i April 22.
The second Friday in May.
k April 15.

General election days.- Arizona, California, Colorado (a), Delaware, Florida, Idaho, Illinois, Indiana, Iowa, Maryland, Michigan, Minnesota, Missouri, Montana, Nevada (O), New Hampshire, New Jersey, New York, North Dakota, Ohio (C), Oklahoma, Oregon, Pennsylvania, Porto Rico, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Washington, West Virginia, Wisconsin, and Wyoming:

Good Friday.-- Alabama, Louisiana, Maryland, Minnesota, Pennsylvania, Philippine IslandsPorto Rico, and Tennessee.

Labor Day- The first Monday in September- Alabama, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Hawaii, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana (a), Maine, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, New Hampshire, New Jersey, New York, North Carolina, Ohio, Oregon, Pennsylvania, Philippine Islands, Porto Rico, Rhode Island, South Carolina, Tennessee, Texas, Utah, Vermont, Virginia, Washington, and West Virginia. Day to be set by the governor-Wisconsin.

Mardi Gras. --- Alabama and Louisiana (d).

Saturdays after 12 o'clock noon.—Colorado (®), Delaware (J), District of Columbia, Indiana, Louisiana (9), Maine, Maryland (h), Michigan, Missouri (i), New Jersey, New York, Ohio, Pennsylvania, South Carolina (,), Tennessee, and Virginia.

Thanksgiving Day (whenever appointed).–Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Colambia, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, Minnesota, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Philippine Islands, Porto Rico, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, and Wyoming. Third Saturday in September - Regatta Day-Hawaii. Thursday of Holy Week.-Philippine Islands.

a November elections only.

Nonjudicial day. c From noon until 2 p. m. only. d In the parish of Orleans. eCities of 100,000 population or over during the months of June, July, and August.

f Applies only to Newcastle County. In the city of Wilmington the law applies to every Saturday in the year, in the rest of the county only from June to September, inclusive.

9 Cities and towns of over 15,000 population.

n In Baltimore, Annapolis, Baltimore County, Harford County, and Montgomery County.

i Cities of over 100,000 population. j In Charleston County only.

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