Taxation.

2. The grant of the United States to a tele-
graph company, under Rev. St. U. S. § 5263,
of the right to construct and operate lines
along any military or post-roads of the United
States, declared such by law, is not such a
grant of a franchise as to exempt such a com-
pany from taxes or excises imposed by a state
in which its lines are thus constructed and
operated. Western Union Tel. Co. v. Com-
monwealth of Massachusetts, 961.

3. The amount of a tax or excise imposed by
2. The act of congress under which duties
a state on a telegraph company was deter-on centrifugal and molasses sugars from San
mined by ascertaining what proportion the Domingo are collected, authorized their exac-
number of miles of its lines in the state bore tion, and was passed after the treaty with the
to the whole number operated by the com- Dominican republic, and, if there be any con-
pany, and taxing an equal portion of the as-flict between the stipulations of the treaty and
sessable value of the company's stock. Held, the requirements of the law, the latter must
that the principle itself not being unjust, and control.-Whitney v. Robertson, 456.

it not appearing that the company was injured
by any principle or rule of law not equally
applicable to other similar objects of taxa-
tion, the tax would not be declared void on the
ground that no deduction was made for the
value of property of the company subject to
local taxation in other states, the company
owning no such property within the state im-
posing the tax.-Id.

TRIAL.

See, also, Appeal; Error, Writ of; Excep-
tions, Bill of; Judgment; Jury; New
Trial; Witness.

Waiver of objections.

1. Where, after the introduction of the
plaintiff's testimony, the defendant's motion
for a verdict was refused, the subsequent in-
troduction of testimony by the defendant is a
waiver of all objections to the refusal of the
motion to direct a verdict.-Union Ins. Co. v.

4. Pub. St. Mass. c. 13, § 54, providing for
collection of taxes from foreign corporations,
and authorizing the court in certain cases to
issue injunctions restraining such corpora-
tions from transacting any business until de-
linquent taxes are paid, is void as to the is-Smith, 534.
suing of such injunction against a telegraph
company whose lines in that state are mostly
constructed and operated as United States pos-
tal roads by virtue of Rev. St. U. S. § 5263,
granting the right to build and operate lines
on such roads.-Id.

5. Rev. St. U. S. §§ 5263-5269, allowing tele-
graph companies that accept the obligations
and restrictions required by law to construct
and maintain their lines over and along any
military or post road of the United States, do
not exempt a telegraph company from state
taxation when no part of its line in the state
levying the tax is built over or along a mili-
tary or post road.-Ratterman v. Western
Union Tel. Co., 1127.

Torts.

Remarks of judge.

*

*

*

2. In an action in a United States court by
an agent to recover commission for a sale, an
expression of opinion by the judge in his
charge as follows: "I do not see that this evi-
dence proves
a contract on behalf
of defendant to purchase this property
through plaintiff," is not reviewable upon
writ of error, especially when immediately
afterwards the charge recognizes the right
of the jury to determine the issue.-Rucker
v. Wheeler, 1142.

3. It is proper for the judge to aid the jury
by explaining and commenting upon the testi-
mony, and to even give them his opinion upon
questions of fact, provided only he submit
those questions to their determination.-Unit-
ed States v. Philadelphia & R. R. Co., 77.

See Collision; Death by Wrongful Act; Neg- Objections to evidence.
ligence.

TREATIES.

Customs duties.

1. Plaintiff imported centrifugal and mo-
lasses sugars, the produce and manufacture
of San Domingo, similar to sugars produced in
Hawaii, which are by treaty admitted free of
duty, and claimed that they should be ad-
mitted free, under article 9 of the treaty with
the Dominican republic, (15 St. 475,) which
provides that "no higher or other duty shall
be imposed on the importation into the United
States of any article, the growth, produce, or
manufacture of the Dominican republic,
* * * than are on or shall be payable on the
like articles, the growth, produce, or manu-

4. When evidence is not objected to when
offered, an exception subsequently taken to it
will not be entertained.-Teal v. Bilby, 239.
Instructions.

5. Where a general exception is taken to
the refusal of the court to charge a series of
propositions, such exception is bad if one of
the series is objectionable.-Union Ins. Co. v.
Smith, 534.

6. An instruction that evidence was intro-
duced tending to show certain facts is not
open to objection as a charge on the weight
of evidence.-Williams v. Conger, 933.

a defect as to prevent entry of judgment upon | a suit about the purchase money, the land was
it.-Hopkins v. Orr, 590.

Directing verdict.

described as "estimated to contain 1,000
acres. In a suit by the purchaser to recover
for a deficiency in the land, the evidence
8. It is proper for the court to direct a ver- of the attorney who drew the compromise
dict, when it would be its duty to set aside a agreement was that the seller refused, in the
different one, if rendered. North Pennsyl-presence of the purchaser, to describe the
vania R. Co. v. Commercial Nat. Bank, 266.

TRUSTS.

In favor of wife, see Husband and Wife, 8.
Express trust.

1. An instrument expressly declaring that
the parties executing it hold certain lands in
trust for themselves and two others, is an ex-
press trust, within the meaning of How. St.
Mich. § 5578, which provides that persons for
whose benefit an express trust is created shall
take no estate or interest in the land, but may
enforce the performance of the trust; and
such instrument does not operate as a convey-
ance of the land.-Culbertson v. H. Witbeck
Co., 1136.

Constructive.

2. An executor who, at the foreclosure sale
under a mortgage given by one of the devi-
sees of her interest in the testator's estate,
purchases the same for himself, there being
no trace of fraud in the matter, does not hold
the property in trust for her.-Allen v. Gil-
lette, 1331.

UNITED STATES.

Settlement by treasurer.

Under act Cong. July 2, 1864, the collection
of captured and abandoned property within
the districts dominated by the seceding states
in the civil war was given to the secretary of
the treasury, and devolved upon him the exe-
cution of the statute, through his appointed
agents, and in the absence of fraud, positive
violation of the statute, or contravention of
public policy, a settlement made by the treas-
urer with an agent will not be set aside on
mere technicalities, especially after the
agent's remedy is barred by lapse of time.-
United States v. Johnston, 446.

United States Commissioners.
Jurisdiction, see Extradition, 1.

VENDOR AND VENDEE.
See, also, Deed; Fraudulent Conveyances;
Judicial Sales; Specific Performance.
Bona fide purchasers, see Public Lands,

36-38.

Sale by order of court, see Executors and Ad-
ministrators, 3.

land as 1,000 acres, and said he would not be
bound by any particular number of acres.
Held, the evidence not disclosing any fraud-
ulent assurances, the transactions constituted
a sale in gross, and the seller was not liable
for any deficiency in the quantity.-Lawson
v. Floyd, 409.

2. When an agreement for the sale of land
" and a
described it as "about 1,000 acres,
"estimated to contain
later agreement as
1,000 acres, " acquiescence for many years is
sufficient to raise the presumption that the
purchaser understood the sale was in gross.-
id.

3. Where land is conveyed in exchange for
other land, the liability of the vendor for a
deficiency should not be enforced with the

same rule of strictness as where it is a sale
for money.-Id.

See Trial, 7, 8.

Verdict.

WILLS.

Bequest to trustee.

1. It is not within the power of a testator to
bequeath personal property directly to a
trustee, without the intervention of an exec-
utor, and thereby defeat the provisions and
and the fact that the person named as ex-
policy of the testamentary law of the state;
ecutor, but who has failed to qualify, is also
the trustee, does not render valid a disposi-
tion of the legacy made by him "as executor.”
-Wall v. Bissell, 979.

Probate.

2. A record of the ancillary probate of a
will, reciting the production of the copy,
publication of the notice of hearing, that the
probate was duly authenticated, and that, on
full hearing and examination of the proofs
and allegations, it appeared to be regular, is
not open to the objection that it contains no
proof that the probate court obtained jurisdic-
tion, nor any record of authentication or pro-
bate by any foreign court.-Culbertson v. H.
Witbeck Co., 1136.

Construction-Precatory trust.

3. A testator owning a large estate and
making his will, in view of impending disso-
lution, bequeathed his entire estate to his
wife, adding: "I recommend to her the care
and protection of my mother and sister, and
request her to make such gift and provision
for them as in her judgment will be best."
The mother and sister resided at a distance,
and were in urgent need of such provision,
the sister being wholly dependent on her
mother, an invalid of advanced age, requiring
1. Certain lands sold by written agreement constant medical attendance, nursing, and
were described as "about 1,000 acres." After-care, and having no income except the inter-
wards, in a written agreement compromising est on $15,000, which had been loaned to the

of ward's realty, see Guardian and
Ward.

Liability of vendor.