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II. PUBLIC SCHOOLS.

Prosecutrix held sufficiently corroborated as (B) Creation, Alteration, Existence, and to carnal knowledge by accused.-Id.

Dissolution of Districts.
Crow 22 (Tex.) Act providing method for consol-

SENTENCE.
idating common school districts held to repeal See Criminal Law, 978-982.
former acts relating thereto.-Dover Common
School Dist. Co. 66 v. County School Trustees

SEPARATE PROPERTY. of Navarro County, 1062. Oww22 (Tex.Civ.App.) Attempted consolidation See Husband and Wife, 129–174. of school districts held not within statute vali

SEPARATION. dating attempted consolidations.-Drake Yawn, 726.

See Husband and Wife, 299. 25 (Tex.Civ.App.) City assuming control of schools becomes itself a school district, and SET-OFF AND COUNTERCLAIM. yet remains a municipal corporation.-Poteet v.

II. SUBJECT-MATTER. Bridges, 415. m30 (Tex.Civ.App.) Boundaries of municipal em 35(1) (Tex.Civ.App.) Unliquidated dedistrict inciude territory added for school pur- mands may be set off against liquidated deposes only.--Poteet v. Bridges, 415.

mands, if arising from same cause.-Macaw v. w33 (Tex.Civ.App.) Attempted consolidation Pecos Valley Alfalfa Land & Oil Co.. 808. of county line_school districts beyond power of Cm 46(1) (Ark.) Debts against trustee indilocal board.-Drake v. Yawn, 726.

vidually cannot be offset against trust fund.Statute held not to authorize consolidation of Ellis v. Baker-Matthews Lumber Co., 7. school districts by local boards of school trustees.--Id.

SEWERS. ww40 (Tex.Civ.App.) Attempted consolidation See Drains. of county line school districts by local board without sanction of county court held invalid.

SHERIFFS AND CONSTABLES. --Drake v. Yawn, 726.

III. POWERS, DUTIES, AND LIABILITIES. Attempted ratification by school officials of void consolidation of county line school dis-C90 (Tex.civ.App.) Generally officers must tricts held of no effect.-Id.

obey orders of court without requiring indemCa 44 (Ky.) Defeat of school bond issue hela nity for so doing.--Craven v. Buchanan, 89. not revocation of consolidation.--Leet v. Coun

Sheriff held not required to determine ownty Board of Education of Oldham County, 1018. ership of property to be sequestered, and could

require indemnity bond.--Id.

ml 12 (Tex.Civ.App.) Writ commanding (D) District Property, Contracts, and sheriff to take possession of automobile held Liabilities,

not to authorize taking from claimant not 67 (Tex.Civ.App.) City, assuming control claiming title through person named in writ.of schools, given power to select sites and erect Craven v. Buchanan, 89. buildings.-Poteet v. Bridges, 415.

Ci 113(4) (Tex.Civ.App.) Where sheriff kept

automobile for claimant, but without legal (E) District Debt, Securities, and Tax process, held justified for surrendering car to ation.

another claimant.--Craven v. Buchanan, 89. Cw97(1) (Tex.Civ.App.) Board of school ww 148 (Tex.civ.App.) Sureties on indemnity trustees of municipal district not authorized to bond undertaking to hold sheriff harmless raise money by bonds, but municipality provides against judgment for seguestrating property buildings and funds for schools run by board.- held liable on conversion judgment against Poteet v. Bridges, 415.

sheriff, though sureties not parties to action Cm97 (4) (Ky.) That appointed officers voted against him.-Craven v. Buchanan, 89. for bond issue held not to invalidate bond issue election.-Leet v. County Board of Education

SLANDER. of Oldham County, 1018.

See Libel and Slander. Cw97 (6) (Ky.) Meeting to order issuance of bonds authorized at election may be a special

SPECIAL LAWS. ly called one.---Leet v. County Board of Education of Oldbam County, 1018.

See Statutes, 94. www99(1) (Tex.Civ.App.) Board of school trustees of municipal district not authorized to

SPECIFIC PERFORMANCE. raise money by taxation, but municipality pro-1. NATURE AND GROUNDS OF REMEDY IN vides buildings and funds for schools run by

GENERAL. board.-Poteet v. Bridges, 415. Cw101 (Ky.) Trustees held authorized by law Emo 6 (Tex.Civ,App.) Not available to enforce to levy tax for interest and sinking fund for Texas Farm Bureau Cotton Ass'n v. Stovall,

sale contract lacking mutuality of remedy. bonds in addition to specified maximum.-Taylor v. Board of Trustees of Greenville White 8 (Ky.) Right rests in court's discretion.

1109. Graded Common School Dist., 193. www110 (Tex.civ.App.) City extending limits Hogg v. Forsythe, 1008. for school purposes held to retain control and

II. CONTRACTS ENFORCEABLE. management of schools in added territory, so that proceeds of bond issue went to city treas-C32(1) (Tex.civ.App.) Not available to enury --Poteet v. Bridges, 415.

force sale contract lacking mutuality of obliga

tion.--Texas Farm Bureau Cotton Ass'n SEARCHES AND SEIZURES.

Stovall, 1109.

Cm41 (Ky.) Verbal contract for sale of land 07 (Mo.) Clerk of court held not authorized unenforceable unless grantee placed in posto issue search warrant.--State v. Hyde, 920. session and makes improvements.-Crain Cm7 (Tenn.) Intoxicating liquor storage actCrain. 176. not invalid.-Baker v. State, 518.

42 (Ky.) One in possession as tenant, and

not as grantee under verbal contract for transSEDUCTION.

fer of land, held not entitled to enforce it as II. CRIMINAL RESPONSIBILITY.

one bona fide in possession making improve

ments.--Crain v. Crain, 176. 46 (Tex.Cr.App.) Corroboration of prose-6m

57 (Ky.) Lessee held entitled to specific cutrix as to promise to marry held sufficient. performance of coal lease with option to pur

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For cases in Dec.Dig. & Am.Dig, Key-No.Series & Indexes see same topic and KEY-NUMBER 69 (Ky.) Generally does not lie to enforce

II. GENERAL AND SPECIAL OR LOCAL

LAWS. sale of personal property.--Steinway & Sons v. Massey. 884.

Cum 94(1) (Tex.) Special or local act fixing Remedy at law for refusal to sell particular compensation district attorney held authorized make of piano is adequate.-Id.

by Constitution.-Harris County V. Crooker, Om75 (Tex.Civ.App.) Not available to enforce 652. contract not capable of present performance where constant and indefinite supervision by

III. SUBJECTS AND TITLES OF ACTS. court would be required.--Texas Farm Bureau 114(6) (Tenn.) Intoxicating liquor storCotton Ass'n v. Stovall, 1109.

age act, not repugnant to constitutional pro

visions as IV. PROCEEDINGS AND RELIEF.

to title and substance.Baker v.

State, 548.
ww114(4) (Ky.) Petition in suit for land un- Am 123 (Tex.Cr.App.) A subject in amend-
der contract to support held demurrable.- ment of highway law not in title.-Ex parte
Crain v. Crain, 176.

Faison, 343.
STATES.

IV. AMENDMENT, REVISION, AND CODIFI

CATION.
IV. FISCAL MANAGEMENT, PUBLIC DEBT,
AND SECURITIES.

www 146 (Tex.) Incorporation into Revised
Omw 131 (Ky.) Appropriation is setting apart of Statutes is in effect a readoption.-Harris
particular-sum for specific purpose.-Daviş v. County v. Crooker, 652.
Steward, 531.

V. REPEAL, SUSPENSION, EXPIRATION,
STATUTE OF FRAUDS.

AND REVIVAL.
See Frauds, Statute of.

158 (Ark.) Repeals by implication not fa

vored.--.Etna Casualty & Surety Co. v. City of STATUTE OF LIMITATIONS.

North Little Rock. 294.

Om 167(2) (Ky.) Provision of Revised StatSee Limitation of Actions.

utes omitted from General Statutes of 1873

held repealed.-Pullum v. Rhea, 858. STATUTES. For statutes relating to particular subjects, see

VI. CONSTRUCTION AND OPERATION. the various specific topies.

(A) General Rules of Construction. I. ENACTMENT, REQUISITES, AND VA

181(1) (Ky.) Primary rule of construcLIDITY IN GENERAL.

tion is to ascertain intention from words emCa 35/2 (Ark.) Legislature held without pow. 188 (Ky.) Words may be given contracted

ployed.--Lewis v. Creasey Corporation, 1046. er to deprive people of right of referendum. - meaning, dependent Gaster v. Dermott-Collins Road Improvement Creasey Corporation, 1046.

context.-Lewis V. Dist., 2. Cm49 (Ark.) Stock law election statute not in- if that would carry operation far beyond pur

189 (Ky.) Words not given literal meaning valid because it fails to provide remedy for pose. -Lewis v. Creasey Corporation, 1046. election contest.-Patterson v. Adcock, 904.

Con 211 (Tex.Civ.App.) Headline to a statute 49 (Mo.) The fact that the amount of tax-l in the revision is no part thereof.-Drake v. es to be paid under Income Tax Act was diffi- Yawn, 726. cult to compute held not to invalidate statute. --Stouffer v. Crawford, 581.

(C) Time of Taking Effect. Omw 63 (Ark.) Invalid statute passed subsequent to curative act establishing road improve my 253 (Ark.) Act without emergency clause ment district held not ground for nullifying dis- held not operative until 90 days after adjourntrict.-Bacon v. Road Improvement Dist. No. ment of General Assembly.--Gaster v. Der1 of Howard County, 267.

mott-Collins Road Improvement Dist., 2. w 64(8) (Mo.) That certain provisions of the Income Tax Act taxed income derived from

(D) Retronctive Operation. interstate commerce does not invalidate en Cam 263 (Ky.) Not retroactive unless by extire act, but merely prevents taxation of such press provision or unavoidable implication.income.-Stouffer y. Crawford, 581.

Kennedy v. Kennedy, 182.

on

STATUTES CONSTRUED.

UNITED STATES. 1908. April 22, ch. 149, 35 $ 8563 et seq..

911 Stat. 65.

949 8 8604a

.558, 663, 816 CONSTITUTION. 1915, March 4, ch. 176, $ 1, $ 8604aa

..558, 663 Amend. 14, § 1..... 57 38 Stat. 1196. Amended $S 8657-8665.,

949 Amend. 18..

548 1916, Aug. 9, ch. 301, 39 S$ 5820–8823, 8827-8830.. 428 Art. 1, § 8.

141
Stat. 441.

.816

1916. Aug. 9, ch. 301, 39 COMPILED STATUTES 1918. INTERSTATE COMMERCE Stat. 441..

816
АСТ. ,
1918, March 21, ch. 25, 40

$$ 311534a-311534 p....... 552 Act 1887, Feb. 4. ch. 104, 24

Stat. 451..

552 COMPILED STATUTES AN-
Stat. 379.
1919. Oct. 28. ch. 85, 41

NOTATED SUPPLE-
Stat. 305..

518

MENT 1919.
Ch. 104.....

911 1920. Feb. 28, ch. 91, 41
Stat. 456.

141, 409 SS 31154a-311534p...... 552
STATUTES AT LARGE.
1887, Feb. 4, ch. 104, 24

REVISED STATUTES. Stat. 379. See Inter

ARKANSAS. $ 3701

315 state Commerce Act. 1890, July 2, ch. 647, 26

CONSTITUTION.
Stat. 209.

428
COMPILED STATUTES 1916

2
Amend. 7..

OR 1918. 1906, June 29, ch. 3591. $

Art. 2, 8 17.

267 7(11), (12), 34 Stat. 595 $S5591, 5592...

310 Art. 5, § 1

2 558, 663 '$ 6816

315 Art. 7, § 2.

904 248 S.W.--74

2 $ 2293

SANDELS & HILL'S DI. 18281

187 1970

933 GEST. § 281. Amended by Laws § 2169

616 § 5337

294
1910, ch. 92..

489
2207

586 3200

964 CRAWFORD AND MOSES' REVISED STATUTES 1860.

3246

956 DIGEST. Ch. 56, art. 1, $ 4........ 858 88 3262, 3263

947

3298 1045 275

931 STATUTES SUPPLEMENT $ 3307

964 1187

898
1918.

3312
1280
575

924

3341 2287 904 § 2380b, subsecs. 27, 40.. 850

967 2310, 3010. 568 88 4476, 4477. Re-enacted

599

3436, 3439, 3440. 3480 280 by Laws 1922, ch. 8.... 193 8 3441

599, 967

3449 4838 554

967 4916

3451
STATUTES 1922.
898

599 3685

924 Š8 5669, 5702.. 294'S 4

190

3687 8 6289, subsec. 4.

.956, 964 575 8 199b1

492
3904

964 $8 6889, 6890., 573 8 317

1056

4039 6943

926 257 $ 324

219

4079 9767 2 $$ 380, 395.

.596, 931 522 4086

927 § 470

1020

$8 4088, 4103. ROAD LAWS 1919.

926 $$ 964, 964al, 971–1. 187

8 6154

17 Volume 2. § 1241a1

214

§ 6588. Amended by Laws Š 1663, subsec, 2.

529 Page 2306 ...

1921, p. 412, $ 1.

920 1 1749, subsec. 1.

175

$ 6594b added by Laws 2054a2

179
1921, p. 415...

591 SPECIAL LAWS.

2128

169

§ 6595. Amended by Laws 1920 (Ex. Sess.) No. 240.. 2 $8 2180–2185.

529
1921, p. 416, $ 3.

920 1920 (Ex. Sess.) No. 240,

$ 2292

.486, 1008
§ 9740

973 88 11, 36, 37.

858
$8 9850, 9953.

12 1921, p. 1...

904
$ 2295

.858, 888
$ 10144

973 1921, p. 525.

533
$$_2316, 2317.
1

10720

927 2326 1921, p. 527, $ 3. 1

858

88 12272–12308, 12391. 609 1921, p. 1169.

267
2342

874
$$ 13110-13112.

581 2353

855
2366a
LAWS.

862
2479

169

LAWS. 1881, p. 63.... .257, 273 $8 2554a1, 2554a8, 2554a32 895 1907, p. 169.

12 1881, p. 67. $87, 8. 257 $8 2591-2610..

503 1911, p. 139.

926 1901, p. 264.. 294 $ 3574

235 1917, p. 524. Amended by 1919, p. 423, § 13. Re

§ 3687

489 Laws 1919, p. 718.... 581 pealed by Laws 1921, p. $ 3704, subsecs. 1, 7 515 1919, p. 718.

581 207, $ 25. 5 88 3721, 3754. 522 1921, p. 412, $ 1.

920 1921, pp. 124, 183, 207, 88 $ 3779a

890 1921, p. 415..

591 3, 17, 25... 51 $ 4019a13 182 1921, p. 416, § 3.

920 $ 4032

846
§ 4122

175
KENTUCKY.
$ 4149

846
$$ 4433a1, 44332

TENNESSEE.

.1018 CONSTITUTION.

$ 4668

..1050

CONSTITUTION. 18

529 110

1038
LAWS.
Art. 1, $87. 17...

548 164 515 1873, ch. 1011..

858
Art. 2, § 17...

548 1873, ch. 1011, $ 2.

858 CIVIL CODE OF PRACTICE. 1893, ch. 151, Š 17.

169

SHANNON'S CODE. § 52 499 1894, ch, 76... 169 $ 3922

302 § 62, subsec, 4. 177 | 1910, ch. 92.

489 $8 83, 85... 503 1918, ch. 18.

531

SHANNON'S

THOMPSON'S 97, subsec. 2. 499 1920, ch. 81.

.877, 880

CODE. 113, subsec. 7.

.1046 1021 1920, ch. 125, $ 2 $$ 120, 128..

235 1922, ch. 8, $8 4476, 4477 193 $ 4280 $ 128, subsec. 1. 182 1922, ch. 33. 242 $$ 4583, 4587, 6205.

306 $ 134 .10.55 1922, ch. 33, $ 5.

485 317 172 1922, ch. 33, $ 15.

877

PRIVATE LAWS. 344 245 1922, ch. 100. 531 1921, ch. 115.

545 367a, subsec. 5. 245

1921, ch, 115, § 11. 425

500 428

499
MISSOURI.

LAWS. 437

176

CONSTITUTION. 1823, ch. 31. 499

302 489

1903, ch. 497. 920

302 499, subsecs. 1, 10-12.. 894 Art. 2, $ 11.. $ 518 245 Art. 2, &$ 22, 28. 591

302

1909, ch. 87. 522 Art. 12, § 8.

1917, ch. 3. $8 549, 562.

973

543 88 586, 587

1917, ch. 3, $8.1, 2. 172

548 671

522 REVISED STATUTES 1909. 732, subsec. 9.

177
$ 2029. Repealed by Laws

TEXAS. 741

245
1911, p. 139.

926
§ 2818

586

CONSTITUTION. CRIMINAL CODE OF PRAC- $$ 2995, 3212.

941 Art. 1, $ 3. TICE.

343 Art. 1, $ 11

349 § 36

489
REVISED STATUTES 1919.

Art. 1, § 15.

.1064 $8 39, 41, 43.

540 $$ 303, 311, 514, ... 1003 Art. 1, $ 19. 241 .839, 880 $ 1460

926 Art. 1, $ 28.

343 262 214 S 1464 616 Art. 3, $$ 35, 36.

343 263, subsec, 2. 214 $ 1694

,, Art. 3, § 56.

652

19

::: 545

348 Art. 2115

655

99

For cases in Dec.Dig. & Am.Dig. Key-No.Series & Indexes see same topic and KEY-NUMBER
CODE OF CRIMINAL PRO- | Arts. 1947, 1951..

439 / VERNON'S ANNOTATED
CEDURE 1911.
Art. 1957....

444 CIVIL STATUTES SUPArts, 164, 167, 184, 204

Art. 2021...

1064

PLEMENT 1918. 212, 224..

.1095
Art. 1974..

34 Arts. 409, 413.

Art. 2119.. 340

427

Art. 2749a..
Art. 575..
Art. 2126..

726 367

481

Art. 2749a et seq..
Arts. 2157-2163.
Art. 735..

. 1062 54

1098
415
Art. 2771...

435 Art. 810. .381, 382, 690 Arts. 2874, 2877-2883. Art. 811..

Art. 5246-82..
Art. 3593..
392

777

Art. 5904s..
Arts. 3595-3600..
Art. 837..

720 1086 375 Art. 837, subd. 6.

681
Art. 3712..

808 VERNON'S

ANNOTATED Arts. 819, 850...

Art. 3965. 367

434

CIVIL STATUTES SUPArts. 879-882...

551
Arts. 3966, 3967.

673

PLEMENT 1922. Art. 904.....

363

Art. 4742, subd. 3. .88, 325
Art. 4746...

165 Arts. 14 14k-1412yy.. .1109
Art. 4764.
.315, 332 Arts. 731, 732.

59 VERNON'S ANNOTATED Arts. 4948, 4951.

325 Art. 1206..

72 CODE OF CRIMINAL

Art. 5117...

1064 Art. 1830, subd. 13. 425 PROCEDURE 1916. Arts. 5624, 5628. 470 Art. 2815c..

415 Arts. 409, 413. 356 Arts. 5675, 5684.

472 Art. 281744.

..1062 Arts. 735, 743.... 396 | Art. 6097.

425 Arts. 5904016-5901034... 720 Art. 751.... 695 Art. 6194.

444 Arts. 6001-1 to 6001–197 673 Art. 811.. 356 Arts. 6559, 6669, 6670. 106 Art. 701242..

343 Art. 837, subds. 6-8. 695 | Art. 6824...

163

GAMMEL'S LAWS. Art. 844c.... 363 Art. 7093..

781
Arts. 7530, 7569.

Volume 5.
Arts. 7796, 7798.....153, 1081 Page 951
PENAL CODE 1911.

652 Arts. 7799, 7807...

153 Arts. 538-547.. 423

Volume 6. . Art. 840..

.1075 VERNON'S SAYLES' ANNOArt. 1129.. 396 TATED CIVIL STAT Page 211

652 Art. 1328.

392

UTES 1914.
Arts. 1527-1529.
141 Arts. 271, 273, 274, 276... 478

CITY CHARTERS.
Arts. 345a, 3450.

652 Dallas, art. 2, § 4.... 746 VERNON'S ANNOTATED Art. 1589, subd. 3.

757 Dallas, art. 10, § 1.

746 PENAL CODE 1916. Art. 1612..

760 El Paso, $$ 137, 147-149, Art. 1830, subd. 4.... 751, 825 151, 152, 156.

99 Arts. 24, 1421.....

1830, subd. 13. Amended by Laws 1919,

LAWS. VERNON'S ANNOTATED ch. 93....

.425 1905, ch. 124, § 51. .1062 PENAL CODE SUPPLE Art. 1830, subd. 14. 425 1905, ch. 124, Š 55.

726 MENT 1922. Art. 1830, subd. 24. .1104 1911, ch. 67..

6.)2

825 1911, ch. 67, 88 19, 21. 632 Art. 58874 et seq.....367, 375, Art. 1818.. 383, 389, 1076 Art. 1906, subd. 8.

72 1911, ch. 100, $ 1.

726 Art. 820zz....

343
Art. 1971...
34 1915, ch. 36.

.1062
Art. 1997..
429 1917, ch. 14, § 1

415 Art. 2762.

726 1917, ch. 83, § 19. REVISED STATUTES 1911.

720 Art. 2771. Amended by 1917, ch. 160.

435 Art. 708... 816 Laws 1917, ch. 160....

ch.

190, 8 16. Arts. 731, 732. 57 | Art. 2815a...

726 Amended by Laws 1921, Art. 925.. 415 Art. 2816..

1062

(1st Called Sess.) ch. 52 343 Art. 925. Amended by Arts. 3267, 3271, 3687. .1067 | 1919, ch. 65. 88 1, 11.. .1062 Laws 1917, ch. 14, $ 1... 415 Art. 4624...

132 1919, ch. 93.

425 Art. 1206. Amended by Art. 4634...

21 1919' (2d Called Sess.) ch. Laws 1919 (2d Called Art. 4613..

451
56, $ 1.

72 Sess.) ch. 56. $ 1.... 72 | Art. 4832..

461 1919 (2d Called Sess.) ch. Arts. 1329, 1330.. 808 Art. 4977.. 757

383 Art. 1830, subd. 4. 475 Arts. 5595, 5597.

711 1919 (2d Called Sess.) ch. Art. 1830, subd. 24. 409 | Art. 5597, subd. 2. .1077 81

720 Art. 1830, subd. 25.....57, 409 Art. 5598..

711 1921 (1st Called Sess.) ch. Art. 1835.. 814 Arts. 5651-5656.

802
52

343 Arts. 1852, 1886, 1888, Art. 6336..

825 1921 (1st Called Sess.) ch. 1890 715 Art. 6486,. 336 52, § 3.

343 Art. 1903.. 427 Art. 6824.

673 1921 (1st Called Sess.) ch. Art. 1941.. 715 Art. 7857..

. 1067 61

.375, 383

43 Art.

435 1917,

78

STREET RAILROADS.

Surety paying ward may sue on note executII. REGULATION AND OPERATION.

ed by guardian and others to replace money

converted, though status of account was not w 99(7) (Ky.) Not necessarily contributory determined by probate court.-Id. negligence to attempt to cross in front of street car.-Louisville Ry. Co. v. Basler, 1027. ed to colegatee to pay note due estate not en

16 (Tex.Civ.App.) Lien for money advanc99(13) (Ky.) Person attempting to cross forced against purchaser of his interest at exstreet car tracks must use ordinary care.Louisville Ry. Co, v. Basler, 1027.

ecution sale without notice of indebtedness.-Automobile driver held contributorily negli- Wunsch v. Burlington State Bank, 135. gent in law for attempting to cross in front of street car.-Id.

SUBSCRIPTIONS.
SUBROGATION.

omal (Ky.) Note for subscription to highway 7 (4) (Tex.Civ.App.) Surety on guardian's fund payable to special treasurer held valid. bond held subrogated to ward's right to sue on

--Webb v. Dunn, 810. note executed by guardian and others to re-lom 15(1) (Ky.) Construction of highway held place money converted.-Fidelity & Deposit substantial compliance with condition of note. Co. of Maryland v. Risien, 1105.

-Webb v. Dunn, 840.

SURETYSHIP.

IX, SALE OF LAND FOR NONPAYMENT OF

TAX See Principal and Surety.

660 (Ark.) Publication of notice of sale TARIFF.

two full weeks prior to sale sufficient.--Shultz

v. Carroll, 261. See Customs Duties.

Om679(5) (Ark.) Land commissioner's deed

conveys any title state had.-McFarlane v. TAXATION.

Morgan, 257. See. Customs Duties; Highways, Ow122–148.684 (4) (Ark.) Redemption presumed where

land is not listed in report of sale confirmed by I. NATURE AND EXTENT OF POWER IN court.-McFarlane v. Morgan, 257. GENERAL.

Om685 (Ark.) State acquires no title to lands Om2 (Tex.Civ.App.) Power of taxation vests not included in report and to included tracts, exclusively in Legislature.-Texas Bitulithic only, upon confirmation by court.-McFarlane Co. v, Dallas Consol, Electric St. Ry. Co., 746. v. Morgan, 257. Om 4 (Tex.Com.App.) States have no power by Cm 689(1) (Ark.) Court order requiring retaxation to control operation of federal laws.- assessment vacates sale and prevents state City of Waco v. Texas Life Ins. Co., 315. from acquiring title.-McFarlane v. Morgan, Om7 (Tex.Com.App.) United States bonds of 257. life insurance company not taxable.-City of Waco v. Texas Life Ins. Co., 315.

X. REDEMPTION FROM TAX SALE.

Om697(4) (Ark.) One in possession claiming II. CONSTITUTIONAL REQUIREMENTS

title in good faith under void donation certifiAND RESTRICTIONS.

cate may redeem from tax foreclosure sale.Om 54 (Mo.) Statute carrying forward provi- Wilson v. Chisholm, 273. sions of prior statutes not invalid as retrospective.--Stouffer v. Crawford, 581.

XI. TAX TITLES. Basing valuation for corporations on date different than date used for individuals hela (A) Title and Rights of Purchaser at Tas

Sale. not an "inequality" under the Fourteenth Amendment.-Id.

734(1) (Ark.) Tax levy and tax deed based Separate classification of resident and non

thereon held invalid.-Shultz v. Carroll, 261. resident corporations held reasonable and not an "unequal application of the laws."-Id.

(C) Actions to Confirm or Try Title. Penalizing nonresidents failing to file return on 810(1) (Ark.) Persons paying taxes and under Income Tax Act held a reasonable meth- holding uninterrupted possession presumed to od to secure filing of returns.-Id.

have redeemed from overdue tax foreclosure

sale.-Wilson v. Chisholm, 273. III. LIABILITY OF PERSONS AND PROPERTY.

XII. FORFEITURES AND PENALTIES. (D) Exemptions. w 194 (Mo.) Exempting insurance companies ww855 (Ark.) Land commissioner's deed conpaying gross income taxes in lieu of all other vers, any title state had to lands forfeited.taxes from provisions of the income tax held Can 855 (Ark.) Sale of forfeited land for nonnot unconstitutional discrimination.-Stouffer y.

payment of taxes not void because taxes were Crawford, 581.

improperly reduced, and tax deeds founded V. LEVY AND ASSESSMENT.

thereon were valid.-Summers v. Brown, 571. (A) Levy and Apportionment.

TELEGRAPHS AND TELEPHONES. Om 304 (Ark.) Tax levy held defective. Shultz v. Carroll, 261.

II. REGULATION AND OPERATION.

Om 31 (D) Mode of Assessment of Corporate

(Tex.Com.App.) Telephone company Stock, Property, or Receipts.

has right to make reasonable regulations.

Kelly v. Southwestern Bell Telephone Co., 658. m387 (Tex.Com.App.) Insurance company's Cm65(1) (Tex.Com.App.) Application contract property valued for taxation after exempt prop- for telephone service held basis of right of acerty deducted; "valued as other property is tion against company.-Kelly v. Southwestern valued for assessment."-City of Waco v. Tex- Bell Telephone Co., 658. as Life Ins. Co., 315.

Cause of action for failure to list subscriber's Insurance company not owner of land on name in classified directory held not stated. which it had only contract liens.-Id.

-Id. cm 387 (Tex.Com.App.) Tax-free government Ow66(1) (Tex.Com.App.) Telephone company securities not taken into account in estimat- has right to make reasonable regulations; preing total value of insurance company's assets. sumed reasonable.-Kelly v. Southwestern Bell -City of Waco v. Amicable Life Ins. Co., 332. Telephone Co., 658.

Reserve of insurance company not asset.-Id. In absence of contrary allegation, telephone

Reserve deducted from gross value insur- company presumed to have complied with con. ance company's property.-Id.

tract.-Id. (G) Review, Correction, or Setting Aside

TENANCY IN COMMON. of Assessment.

1. CREATION AND EXISTENCE. C470 (Ark.) Reduction of assessments of real estate by county board of equalization and Em3 (Tex.civ.App.) Attaching creditor and quorum court held illegal. -Summers v. Brown, heir holding interest in property attached held 571.

not tenants in common as against superior lien

covering entire tract.-Shear Co. v. Stuth, 158. VIII. COLLECTION

ENFORCEMENT
AGAINST PERSONS OR PERSONAL II. MUTUAL RIGHTS, DUTIES, AND LIA-
PROPERTY.

BILITIES OF COTENANTS. (A) Collectors and Proceedings for Col-w14 (Ark.) Possession of land under will lection in General.

held adverse to rights of cotenant.-McKinney 549(3) (Ky.) Sheriff must notify of in- v. Beattie, 280. creased assessments and county inust com- 15(7, 8) (Ark.) Mistake of law not caused pensate, though assessments enjoined by state by fraudulent concealment or misrepresentaTax Commission.-Graves County v. Roachi, tion, does not affect limitations.-McKinney v.

AND

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