QUESTION OF LAW AND FACT-Continued. RAILROADS-Continued. leased by the claimant to the debtor, the case should company under a contract with that other. Cumberland be sent to the jury, to determine whether there had Valley R. R. Co. v. Gettysburg & Harrisburg Ry. Co., been a sale of the goods by the debtor to the claimant, 72. accompanied by a delivery of possession. (Super. Ct.) Gernert v. Knerr, 318.
Frequent declarations to the jury that all the evidence is for them do not cure a biased charge. The function of the court is to direct the course of the trial, within the rules of procedure and evidence, to expound the law ap plicable to the questions raised, for the guidance of the jury, and in commenting on the evidence to deal with that of both sides equally and impartially, leaving with the jury their exclusive right to determine the facts. (Super. Ct) Larzelere v. Tiel, 320.
In an action by an infant to recover for injury received through the alleged negligence of the defendant, a rail- road company, the question whether, under all the cir- cumstances, the servant of the company in control of the motion of the car failed to exercise due care, is to be determined by the jury. If the plaintiff was standing still when the motorman saw him, in such position as that the car could safely pass without striking him, the motorman was not bound to expect the child to turn and run in front of the car. It would be fair for the jury to impute negligence to the defendant if the speed of the car was so great as to prevent its being slackened in the event of the child suddenly running in front of the car. (Super. Ct) Beard v. Reading City R. R. Co., 356.
The character and conduct of a candidate for public office are proper subjects for public discussion, and a pub- lication of facts, throwing light on his qualifications or disqualifications, is privileged. This privilege may be lost, if the manner in which the publication is made ́and the comments thereon are improper, and in such case it is for the jury to determine whether the privilege has been exceeded. Wallace v. Jameson, 387.
Where the issues in an action of ejectment are upon genuineness of the signature to a deed and the sanity of the grantor, the question is for the jury. Lineberger v. Newkirk, 415.
In a suit by an assignee of a policy of life insurance, where the evidence is that payment had been made to the beneficiary named in the policy, upon proof, deemed sufficient, that the policy had been mislaid or lost, and that the company never had notice of the assignment, in conformity with the stipulation printed on the policy, and a waiver is averred in replication, which is sought to be established by a letter of the secretary of the company to the assignee of the policy, it is error to leave the construction of this letter to the jury; whether it should operate as a waiver is a question of law. Corcoran v. Mutual Life Ins. Co., 469.
What facts and circumstances amount to probable cause, is a question of law. Whether they exist in any particular case, is a question of fact. When the facts are in controversy, the subject must be submitted to the jury, in which case it is the duty of the court to in- struct them what facts will constitute probable cause, and submit to them only the question of such facts. Burk v. Howley, 473.
It is, ordinarily, for the jury to decide from the evi- dence whether the plaintiff has been careful in the use of a way of departure from a railroad station, and whether the defendant company has been negligent in not pro- viding a safe mode of passage to and from said station. Rathgebe v. Penna. R. R. Co., 528.
RAILROADS. A railroad company may be on joined from holding possession of and operating the road of another, to the detriment of the rights of a third
RAILROAD LEASES. A railroad company cannot lease to another its franchises, unless it can show a grant of power so to do from the sovereign, in express terms or by necessary implication. Van Steuben v. Cen- tral R. R. of N. J., 217.
A corporation has no legal existence beyond the limits of the sovereignty by which it is created. Its existence elsewhere depends upon comity, which is never extended when its existence or the exercise of its powers is preju- dicial to the interest or against the policy of the State wherein the corporation seeks to act. Therefore a com- pany authorized by the law of its own State to lease or take a lease of a franchise cannot claim a right to so act in another State. Id.
A railroad company in this State cannot take a lease of the franchise of another company, whose road does not form a continuous route with that of the lessee, either by direct connection or by means of intersecting railroads. Id.
RATIFICATION. An agent authorized to receive cash, in payment of insurance premiums, bas no authority to accept promissory notes in lieu thereof; but the conduct of the insurance company, after such acceptance by the agent, may be such as to amount to a ratification of his act and render the payment by notes a good payment. Imbrie v. Manhattan Life Ins. Co., 52.
A., an agent of an insurance company, accepted notes in lieu of cash from M., in payment of the first and sec- ond premiums due upon an insurance policy, and sent the notes to the company by which he was employed. In an adjustment of his accounts with the company, these notes were accepted, as he testified, in part payment of the balance against him. The company, however, al- leged that the notes were taken as collateral security only. When about to mature, the notes were presented, endorsed "for collection on account of M. insurance company; W. C. F., secretary." Not being paid in full, the notes were returned to A., who was charged with the unpaid balance, and he accepted new notes for the amount remaining. A short time before the third pre- mium fell due by the terms of the policy, with full knowledge that the notes had been taken for the prior premiums, the company sent M. a formal notice to pay the third premium on the day it fell due. M. died be. fore that day: held, in an action on the policy, that the question whether the company had ratified the action of its agent in accepting the notes as cash was for the jury. Id.
Under the Act of May 16, 1891, P. L. So, while a con- tract for paving may be subject to an objection as to ir- regularity, if the contract be one the city could have au- thorized, it may waive such irregularity and the accept- ance of the work is such waiver and a ratification of the unauthorized work. Pittsburgh v. Childs, 425.
Ratification of the act of an agent is to be presumed from the absence of dissent by the principal, and is equivalent to precedent authority. (Super. Ct.) Himes v. Herr, 568.
Where an attorney-at-law, who has acted as agent for the investment of a client's funds and their collection when due, for a number of years, receives payment of a debt due the client, satisfies, as attorney of record, a judg ment given to secure the debt and embezzles the amount received, and the client, on learning of the embezzle- ment, takes a deed from the attorney, in settlement of the claim against him, such action on the part of the cli- ent is a ratification of the act of the attorney in entering satisfaction. Id.
REGISTER OF WILLS. Within the class en-
RECEIVER. Whether a receiver should be sur- charged must be determined by the court of his appoint- titled to administration, the exercise of the register s dis- ment, and will not be passed upon by a court into which a claim assigned by him has been brought, the assign- ment having been made after the att chment served upon him. Douglass Furnace Co. v. Oil Well Supply Co., 543.
RECORD. While the purchaser at a sheriff's sale can- not give parol evidence as to the date when the building purchased, against which are mechanics' liens, was com menced, for the purpose of showing that the lien of the mortgage is divested, if the record of the mortgage is sufficient to show such fact he has a right to presume that the mortgage will be divested. Assigned Estate of Mil- ler and Mack, 142.
Where an unauthorized alteration of a material matter of record is alleged, the proper practice is to apply to the court, whose record it is, to correct and restore it to its original condition. (Super. Ct) Sheip v. Price, 278.
cretion in making appointments can only be impeached by showing personal disqualification in his appointee. (0. C.) Welsh's Estate, 167. Pittsburgh v.
REGRADING. See ROAD LAW. Childs, 425.
RELEASE. A release by a life tenant to the remain- der man does not create any privity between them, the life estate becoming merged by the release in the fee. Lineberger v. Newkirk, 415.
RENT. Insurance against payment of. See FIRE INSUrance. Heller v. Royal Ins. Co., 61. RENEWAL. The words "renewal" or "renewed" are not essential to make covenants for renewal, if other words, conveying the same idea, be employed. (Super. Ct) Llewellyn v. Cairns, 251.
Where a lease gives an option to the lessee for a re- newal, and also contains a covenant, on the part of the lessee, to surrender at the end of the term, a holding over will be regarded rather as an election to take the renewal, than as a trespass. Id.
As between parties and upon error, or the hearing of any motion in which the question arises collaterally, the date of filing a paper is to be determined by the record; Whether or not lessees have, by action or parol, elected the fact that an alteration and erasure of a material date to take a renewal of a lease is for the consideration of appears in several of the papers filed does not put upon the jury. Merely leaving some rubbish upon the prem- the party, for whom the same were made, the burden of ex-ises, or, indeed, something more valuable, will not neces- plaining the same, and the burden cannot be put upon him sarily prove that the lessees still retain possession of the by an ex parte affidavit of the other side that the said premises. The question is, Was the lessor in any way alterations were unauthorized. Id. excluded? If not, and the lessees had not previously agreed to stay for another period, there is no renewal. Id.
To make the charge of the court at nisi prius a portion of the record, it must affirmatively appear that the charge was filed by the judge himself, or by his express direction, evidenced by his signature either to the charge itself, or to the bill of exceptions. Smith v. Times Pub. Co., 329.
On an appeal from the decree of the Court of Quarter Sessions, relative to the disposition of the place of pau pers, nothing can be reviewed but the record and that which has been put upon it in the manner prescribed by the Act of March 16, 1868, P. L. 4, which provides for exceptions to the court's finding on any matter of the law or fact. (Super. Ct.) Overseers of Elderton v. Over- seers of Plumcreek, 165.
Where a husband, for valuable consideration and with- out prejudicing creditors, conveys land to his wife, the re- cording of the deed is notice of her title and, thereafter, her possession of the land is as effectual as if she had owned it when they entered and made their home upon it, and, while living upon it, the husband cannot have a possession adverse to hers or, by the payment of taxes upon it, impair her title. Reagle v. Reagle, 386.
REFEREE. The report of a referee upon a matter of fact, under the act of June 16, 1836, is final and con- clusive, except as to clerical or manifest and unquestion- able mistakes, so obvious as to be plain to the referee at once on being pointed out. It is of no consequence that another referee, or judge reviewing the award, might have reached a different conclusion. Reynolds v. Crevel- ing, Miles & Co., 112.
In order to successfully challenge a referee's findings of fact, it is not enough to point to evidence sufficient to support a different finding. It must be shown that there is no evidence sufficient to sustain the referee. This is especially so after the findings have been considered and approved by the court below. Philadelphia Co. v. United Gas Improvement Co., 551.
Where the general findings of fact by a referee are sufficient to support his finding of law, the fact that he did not specifically find certain facts, upon which his legal conclusions are based, is no ground for reversal, when there was no request that he should make such specific finding. Id.
REPLEVIN. In replevin, growing out of distress for rent or arrears of dower, set-off, in the sense in which that term is commonly used, is inadmissible. (Super. Ct) Heffner v. Sharp, 458.
RES ADJUDICATA. In an action of trespass for damages, resulting from a continuance of a nuisance, a verdict and judgment for plaintiff in a former action, in which the matter in controversy was the same, between the parties, are conclusive evidence as to the existence of the nuisance. (Super. Ct.) Hartman v. Pittsburgh In- cline Plane Co., 27.
The rule that what has been judicially determined shall not again be made the subject of controversy, ex- t nds to every question in the proceeding which is legally cognizable. Id.
The conclusiveness of a judgment or decree of the Orphans' Court depends upon the jurisdiction of said court. Reese v. Wildman, 193.
RIPARIAN OWNER. Where it appears that a borough has passed an ordinance for the widening of a stream within its boundaries, a riparian owner may be enjoined, at the suit of the borough, from erecting in the stream, in front of his land, a wall which will interfere with the accomplishment of the object of the borough, without waiting until the question of the right of the ri- parian owner to erect the wall has been determined by a trial at law. Commonwealth v. Stevens, 375.
ROAD LAW. The recognition by an owner of land, abutting on a public street, which has been located by a municipality but not opened, of the extent of said street, or a reference thereto by him in deeds of land, bordering on and contiguous to it, does not prevent such owner claiming damages for the loss of land upon which the street is laid out; such recognition does not amount to dedication. (Super. Ct.) White v. Pittsburgh, 30.
Conveyances of land abutting on a street, merely laid out, do not stop the grantor in such deeds from claiming damages for the taking of other land bounding on the the same street. Id.
A law which provides that damages for the opening of streets and changing grades shall be passed upon by
viewers, appointed by the municipality, whose judgment error after a trial on the merits, but, if it can, the great shall be final, unless appealed from, is unconstitutional. preponderance of authority is that a defendant in a In re Petition of Cora E. Fisher, 169. criminal case is not privileged from arrest on civil pro- cess while attending court to answer the criminal charge. Wood v. Boyle, 125.
Neither tax assessors nor the board of revision of taxes have authority to lay out private streets or alleys on a large lot, or to recognize any, except such as are laid out by the owners. (C. P.) City of Philadelphia v. Thur- low, 412.
SET-OFF. In replevin, growing out of distress for rent or arrears of dower, set off, in the sense in which that term is commonly used, is inadmissible. (Su- per. Ct.) Heffner v. Sharp, 458.
Where a regrading of a street is necessary to receive a pavement adopted by the municipal authorities, and no SHERIFF'S LEVY. Where a creditor has a lien part of the cost is included in the calculation of benefits upon the real estate of his debtor, which has been assigned assessed against the property affected, the property owner for the benefit of creditors, and, also upon his personal has no standing to object to the regrading. Pittsburgh property by a sheriff's levy, made at his suit prior to the v. Childs, 425. assignment for benefit of creditors, if he be partially paid After the authority of viewers, or road jurors, has ex-by a sale of the personal property, made after said assign- pired, by the limitation of time, it cannot be renewed by an order that they be reappointed and continued nunc pro tunc, so as to enable them to continue to act under the original oath. (Super. Ct.) In re Allegheny Ave- nue, 435.
A township is not liable to adjoining property owners for injuries resulting from a change of grade of a county road, made by the supervisors. (Super. Ct.) Shoe v. Township of Nether Providence, 437.
RULE OF COURT. The Supreme Court has power to adopt such rules as, in its judgment, are neces- sary for the prompt transaction of the public bu-iness, and such rules must be regarded by the lower courts. Peterson v. Atlantic City Railway Co., 97.
Where the effect of enforcement of a rule of the Com- mon Pleas, made to compel prompt trial of an issue in that court, is to deny other litigants their right to a hear- ing in an appellate court, such enforcement is a violation of law. Id.
ment, he is entitled to a dividend out of the proceeds of the subsequent sale of the real estate by the assignee only upon the balance of his debt, and not upon the whole of it. (Super. Ct.) Assigned Estate of Wetzler, 514. SHERIFF'S SALE. Where mechanics' liens, filed subsequently to the recording of a mortgage dis- close, on their face, that the date of the commencement of the building in question was within six months, or if the mortgagee has received distinct notice of the com- mencement of the building before taking or entering his mortgage, the mechanics' liens are prior liens and the mortgage will be discharged upon a sheriff's sale of the land. Assigned Estate of Miller and Mack, 142.
Land was sold, subject to a mortgage, it appeared the mortgage referred to certain improvements on the land, including a building with machinery. Subsequently to the recording of the mortgage, mechanics' liens for the erection of the building were filed within six months of its erection. The liens did not state the date, but showed As the rule of the Supreme Court recognizes the en-that the material and laber were furnished before the gagement of counsel in a lower court only when he is date of the mortgage. All these facts were of record at actually engaged in a trial, which has been commenced the date of the sale: held, the lien of the mortgage was in the week previous to the one upon whose calendar is discharged, and the mortgagee was entitled to his share the case which is called in the Supreme Court and is un-in the proceeds of the sale. Id. finished, it is error for a judge of a lower court to insist SPECIFIC PERFORMANCE. on the attendance of counsel who has a case upon the week's list in the appellate court, and if he call the case before him to be tried in the absence of such counsel, the judgment will be reversed. Id.
SATISFACTION. Of judgment, striking off. See PRACTICE. (Super. Ct.) Paul v. Eurich, 455.
SCHOOL LAW. The Act of June 6, 1893, P. L. 330, confers on the Court of Common Pleas power to as- certain the facts and determine whether the directors of school districts, within its jurisdiction, have exercised a sound discretion in providing suitable building accom- modation for all the school children in the district, and to remove directors who fail in their duty in that respect. Ross's Appeal, 427; Appeal of School Directors of Kittanning Township, 430.
tract is executory, neither equity nor law will enforce it against a positive term in the contract; specific perform- ance is a matter of grace, not of strict right. Evans 7. Taylor, 206.
Of traffic contract, when enforced see EQUITY. Cum- berland Valley R. R. Co. v. Gettysburg and Harrisburg Ry. Co, 72.
SPENDTHRIFT TRUST. See TRUST. (Super. Ct.) Patrick v. Smith, 4.
STATUTE OF FRAUDS. Where the leading object of one who makes an oral promise to pay the debt of another is to subserve some interest or purpose of his, and the promisee, relying on such promise, gives up a valuable right, such promise is not within the statute of frauds. (Super. Ct.) Burr v. Mazer, 157.
Where a sub-contractor foregoes his right to file a lien
In determining the question as to the fulfillment or non-against church property upon the distinct promise of a fulfillment of their duty by directors, the Court is not bound by the report of the inspector, appointed by it under the provisions of the Act of 1893. Ross's Ap- peal, 427.
The Supreme Court will not review the action of the Common Pleas under the Act of 1893, except in the case of manifest abuse of discretion. Ross's Appeal, 427; Appeal of School Directors of Kittanning Township, 430. School directors are not entitled to notice of petition, under the Act of June 6. 1893, before appointment of an inspector. Appeal of School Directors of Kittan- ning Township, 430.
SERVICE. It is very doubtful whether a question of privilege, in the service of a writ, can be considered in
member and trustee of the church, who had the principal charge of the erection of the building, that he would pay the debt, said trustee saying, "For God's sake don't shame me and our church, I will pay you if you don't lien," such promise is not within the statute of frauds re- quiring the promise to pay the debts of another to be in writing. Id.
While it is true that an easement is a liberty, privilege or advantage in land, without profit and existing distinct from the ownership of the soil, it is such an interest as is included in the statute of frauds and must be founded upon or acquired, so far as the evidence is concerned, by grant or prescription, and, whilst an abandonment of an easement once created must be in writing or by cesser, yet,
STATUTE OF FRAUDS—Continued. STREET RAILWAYS-Continued. inasmuch as a parol grant executed will be upheld and certain things with reference to the road on which its sustained under the same circumstances and on the same track is laid, including sharing in the expense of a pave- principles that a parol contract for sale of land would be ment of a certain kind, it is not in the power of the bor- sustained, it follows that a parol agreement for the aban- ough to change the contract by the substitution of a dif- donment of an easement will be sustained, when such ferent kind of pavement, without the consent of the com- agreement has been so far executed as to make it in-pany, but the effort to impose an additional burden can- equitable to rescind the same, but the mere agreement not release the company from its contract, and it will be cannot have the effect of destroying an easement. (Super. liable for all expense incurred in accordance with the Ct.) Hudson v. Watson, 160. terms of the contract. Borough of Shamokin v. Sha- mokin Street Ry. Co., 136.
STATUTE OF LIMITATIONS. A title resting on the statute of limitations is marketable only when it clearly appears that the entry of the real owner is barred. Smith's Estate, 88.
See LIMITATION OF ACTIONS. STENOGRAPHER. The shorthand notes of a stenographer, made during the examination of a witness at a former trial, cannot be read as a deposition, and, if the stenographer is not sworn, they are not properly proven notes of the examination, as required by the 9th section of the Act of 1887. Smith v. Hine, 402.
STOCK DIVIDENDS. There is no presump- tion that an increase of stock is a cover for the distribu- tion of accumulated profits. City of Allegheny v. Fed- eral Street & Pleasant Valley Passenger Ry. Co., 369.
A mere nominal increase in the number of shares without the distribution of any of the funds of corporate property among the shareholders, is not a stock dividend. Id. and see CORPORATION. City of Allegheny v. Pitts- burgh, Allegheny & Manchester Passenger Ry. Co., 366. STOCKHOLDERS. In general, the stockholders of a company have a primary right to subscribe in pro- portion to their holdings for any new issue of stock, although they may themselves determine otherwise and order a sale to the public. Morris v. Stevens, 370.
An issue of stock, without giving opportunity to share- holders to subscribe for the same, made by a de facto board of directors, on the eve of a disputed election and while quo warranto proceedings are pending against its members, is illegal.
STREETS. The sale of lots, according to a plan which shows them to be on a street, implies a grant to the purchaser that the street shall be forever open to the use of the public and operates as a dedication of it to public use. The right passing to the purchaser is not the mere right that he may use the street, but that all persons may use it. Quicksall v. City of Philadelphia, 477.
The purpose of the Act of May 9, 1889, P. L. 173, is to relieve land upon which streets have been laid out by the owner, but not opened or used for twenty-one years, from the servitude imposed. So where streets have been laid out and dedicated forty-four years before the commencement of proceedings, but have not been opened or used by the public, and the beds of the streets have been in the possession of abutting owners, it is too late for the city to assert the right founded upon the dedi- cation. Id.
STREET RAILWAYS. A street railway com- pany has no right to cross a steam railroad, at a point where there is no public highway, by passing under the said road. Cumberland Valley R. R. Co. v. Harrisburg & Mechanicsburg Electric Ry. Co., 85.
The provisions of the Act of May 14, 1889, P. L. 211, that, upon payment into court of the amount of the award of viewers, the right to build and use a portion of a turnpike shall vest in the railway company is unconsti tutional. Harrisburg, Carlisle & Chambersburg Turn- pike Co. v. Harrisburg and Mechanicsburg Electric Ry. Co., 86.
Where a contract is entered into between a borough and a railroad company, by which the latter is to perform
A street railway company, organized under the Act of May 14, 1889, P. L. 211, is authorized to construct and operate its railroads on established streets and highways, but it has no right to cross a steam railroad by means of an overhanging bridge, at a point where no public high- way exists, and an attempt to make such crossing should be prevented by injunction. Northern Central Ry. Co. v. Harrisburg and Mechanicsburg Ry. Co., 82.
SUBROGATION. The statute giving the right of attachment gives the creditor, in express terms, process for the enforcement of the judgment obtained in it and it contemplates the employment of this process, before re- sorting to any claim which the debtor has against the garnishee. Ordinarily, this process is adequate for the accomplishment of his purpose in issuing the attachment, but if not, and subrogation to the rights of his debtor in a judgment held by the latter against the garnishee, is necessary for his protection, the creditor should apply to the Court, and notify the plaintiff of the application; he cannot, of his own volition, make himself a use plaintift in the judgment and issue execution upon it. Wherry v. Wherry, Administratrix, 395. See TRUST. (Super. Ct.) Patrick v. Smith, 4. SUPERIOR COURT.
1895, requires bail for costs appeal to the Superior Court. the appeal may be quashed.
The Act of June 24,
to be given to perfect an
If such bail is not given, (Super. Ct.) Marks v.
SUPERSEDEAS. A writ of certiorari will not operate as a supersedeas, when the party taking it out submitted to the jurisdiction of the court, to which the writ is directed, by making a motion to quash the array of jurors after the writ issued. Wallace v. Jameson,
SUPREME COURT. The Supreme Court has power to adopt such rules as, in its judgment, are neces- sary for the prompt transaction of the public business, and such rules must be regarded by the lower courts. Peterson v. Atlantic City Railroad Co., 97.
Where the effect of enforcement of a rule of the Com- mon Pleas, made to compel prompt trial of an issue in that court, is to deny other litigants their right to a hear- ing in an appellate court, such enforcement is a violation of law. Id.
As the rule of the Supreme Court recognizes the en- gagement of counsel in a lower court only when he is actually engaged in a trial, which has been commenced in the week previous to the one upon whose calendar is the case which is called in the Supreme Court and is un- finished, it is error for a judge of a lower court to insist on the attendance of counsel who has a case upon the week's list in the appellate court, and if he call the case before him to be tried in the absence of such counsel, the judgment will be reversed. Id.
The Supreme Court may, by the Act of 1891, reverse a judgment, set aside the verdict on which it is based and order a new trial, on the ground that the damages, as shown by the testimony, are improper, although the court below has been guilty of no error during the trial. DEAN, J., dissents. Smith v. Times Pub. Co., 329.
SURETY. The fact that entries are made in a book, showing more money than is found in the drawer of a bank teller, does not render his bondsman liable, if the facts do not disclose an actual loss to the bank, Commonwealth v. Strickler, 261.
SURVIVAL OF ACTIONS. An action to re- cover damages for personal injuries, caused by negli- gence, survives the injured party and can be prosecuted to final judgment and satisfaction by the personal repre- sentatives of the deceased plaintiff. Taylor's Estate,
TAXATION. An assessment for the laying of water pipe in front of premises, is not a tax, within the meaning of the provisions of the Constitution authoriz. ing exemption from taxation, and a burial ground is, therefore, liable to such assessment, notwithstanding the Act of April 8, 1873. City of Philadelphia v. Union Burial Ground Society, 351.
THEATRICAL LICENSES. A theatrical Ji- cense runs for one year from the date as of which the fee therefor is paid. (C. P.) Gandy v. Oellers, 438.
Under the Act of June 24, 1895, the owner and lessee of a house used for theatrical or operatic exhibitions may settle, by contract between them, which one of them shall pay the license fee, and the State is bound by the agreement. Id.
Where theatrical performances have been given in a theatre without payment of the license fee, and, subse- quently, the house is leased to another person, who ap- plies for a license and pays the fee for one year, request- ing a license for one year from the date of payment, the city treasurer has no authority against the will of the applicant, to date back the license, so as to make the payment apply to and cover a time, during which the un- licensed performances were given. Id.
The purpose of the Act of June 24, 1895, P. L. 249, Where one company acquires all the stock of another, is to impose a license fee upon places where plays are giving its own stock, in a certain proportion, to the given by professional players, who play for compensa- stockholders of the latter company in exchange for their Where an exhibition is not given for individual shares, such action is not equivalent to the declaration of profit, a building wherein theatrical plays are given by a dividend by said company of the amount by which the amateurs, who are mere volunteers, is not liable to the aggregate value of the shares taken by its stockholders ex- tax, even if a profit be derived from such performance, ceeds the par value of the shares of its stock and, hence, which is devoted to purposes other than charitable, but does not come within a provision of its charter requir-not to the use of the players. (Super. Ct.) Oellers v. Horn, 559. ing the company to pay a tax upon all dividends declared by it. City of Allegheny v. Pittsburgh, Allegheny and Manchester Passenger Ry. Co, 366.
A mere nominal increase in the number of shares, without the distribution of any of the funds or corpo- rate property among the shareholders, is not a stock dividend. City of Allegheny v. Federal Street and Pleasant Valley Passenger Ry. Co., 369.
There is no presumption that an increase of stock is cover for the distribution of accumulated profits. Id. Where a tract of land has been improperly sub-divided by the tax assessor, in making an assessment for taxes upon it, the remedy of the land owner is by appeal to the board of revision of taxes to rectify the error. The court of Common Pleas has no power to relieve him upon petition to open a judgment obtained for taxes, (C. P.) City of Philadelphia v. Thurlow, 412.
Assessment of taxes on land should follow the descrip- tion of the land, furnished by the owner to the registry bureau, except where the owner himself has sub-divided his property, for the purpose of sale by lots, or where a large tract of land crosses open public streets. Id.
Taxes assessed against property of a decedent, are debts of record, and are not discharged by a private sale under the provisions of the Act of April 18, 1853; they are expressly excepted from discharge by the Act of March 23, 1867, section 2, P. L. 43. Appeal of City of Phila- delphia, 176.
Taxes are not a personal debt of a decedent, and the remedy of the city for collection of taxes is confined to the property against which they are assessed. Id.
The tax involved in the payment of a theatrical li- cense fee, under the Act of 1895, although, in form, levied on a house, is not a tax on real estate but on the Per SULZBERGER, J. Id. trade, occupation, or profession of players and showmen.
TIME. Where parties agree that a thing shall be done and no length of time is specified in which it is shall be given, considering the character of the business. to be completed, the law presumes that reasonable time (Super. Ct.) Wright v. Monongahela Natural Gas Co.,
brought about by the plunging of a frightened horse over TOWNSHIP. Whether the death of a person, a portion of township bridge, at which there were no guard rails, is the natural result of the absence of such rails and should have been foreseen by the township authorities, is a question for the jury under the circum- stances of the case. Bitting v. Township of Maxatawny,
actions of an exceptionally vicious, ungoverned or un- While a township is not bound to provide against the manageable horse, it is bound to know that an ordinary horse will, at times, take fright, and that its movements, when frightened, are wholly unreasonable and unfore- seeable, and what provision should be reasonably made for the safety of travelers on the highway is for the jury. Bitting v. Township of Maxatawny, 226.
A township is not liable to adjoining property owners for injuries resulting from a change of grade of a county road, made by the supervisors. (Super. Ct.) Shoe v. Township of Nether Providence, 437.
TELEGRAPH COMPANY. In the event of A township is not a municipal or other corporation in- the failure of a telegraph company to deliver with rea- vested with the power of taking private property for pub- sonable dispatch a cipher telegram, where the company lic use, within the provisions of section 8, Article XVI., is not informed of its contents, the damages are to be of the constitution, requiring such corporations to make measured by the amount paid for its transmission. Fer- just compensation for property taken, injured or de- guson v. Anglo-American Telegraph Co., 293. stroyed. Id.
TESTAMENTARY CAPACITY. The exist- ence of delusions will not destroy testamentary capacity, unless they are such as dictate or substantially affect the provisions of the will itself. Shreiner v. Shreiner, 171. A witness must show that he understands what testa- mentary capacity means, before any weight is to be at- tached to his testimony on the question of the validity of a will. Id.
TRESPASSER. A cow which crosses over a line ditch between a railroad and a farm, which ditch has be- come passable, cannot be said to be a trespasser on the railroad. (Super. Ct.) Brooks v. Pennsylvania R. R. Co., 212.
TRIAL BY JURY. The Act of May 20, 1891, section 2, P. L. 101, providing that the Supreme Court may, on appeal from a lower court, grant a new trial, is
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