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PROPERTY RATIONE SOLI
tain moral and educational qualifications, and
While the right to labor or to practice
a profession may be considered a "property
right" for the purpose of protection, services
already rendered by one person for another
are not "property" for the purpose of en-
larging or changing the ordinary remedies
The membership in the New York Stock
that to be done, is a "property right" and
board, passes to a receiver or trustee in
bankruptcy during the member's lifetime,
though the membership is personal to the
member. Wrede v. Clark, 117 N. Y. Supp. 5,
7, 132 App. Div. 293.
Equity has no jurisdiction of a suit to
word "property," and his rights being de-
terminable by the law courts. Pleasants v.
Smith, 43 South. 475, 476, 90 Miss. 440, 9
L. R. A. (N. S.) 773, 122 Am. St. Rep. 317.
by reason of his ownership in the soil, is a
“property right" subject to the state's owner-
ship and title held to preserve and regulate
for the public use. State v. Mallory, 83 S.
| W. 955, 959, 73 Ark, 236, 67 L. R. A. 773, 3
Ann. Cas. 852.
rights of others. Seven Lakes Reservoir Co.
A riparian owner's shore rights and
: (N. S.) | his land are "property rights," and subject
The office of attorney at law is not a out appropriation of the land itself. State
277, 17 L. R. A. (N. S.) 1005, 125 Am. St. / Act Nov. 29, 1788, enabled owners of Rep. 927.
meadows already banked in to maintain A charter authorizing a corporation to such banks in repair at the expense of the organize subordinate councils of a beneficial owners. to be apportioned among them. Held, association to raise funds for relief of mem- that the act, being a proper exercise of leg. bers and their families and to defray funeral |islative power, and the proceedings thereexpenses and other cases of distress gives under being completed and present owners rise to possible rights of the “property” which having acquired their holdings with knowlare within the protection of a court of equity.
of a court of eanity. / edge thereof, established such rights in such National Council, Junior Order United Amer
owners in the lands of each of the other ownican Mechanics, v. State Council, Junior Or ers as amounted to property, and Act March der United American Mechanics, 51 S. E.
| 1, 1904, amending the original act by provid166, 170, 104 Va. 197.
ing that any owner after 10 years desirous A false certificate of the birth of a child
of being relieved from the effect of proceed
ings under the original act might apply to to one holding a life estate, with remainder to his issue, and, in the event of failure of
the commissioners appointed, who should issue, to complainant, was liable to affect the
make a new order relieving applicant's mead
ow from further obligations under the origiinterest to be acquired by the complainant in
nal act, was violative of Const. U. S. Amend. the future by its use as evidence in some
14, as divesting the other owners of property suit or proceeding by the infant, and therefore a "property right” to be acquired in
rights without compensation, and without
due process of law. Cox v. American Dredg. the future was threatened, for which injunc
ing Co., 77 Atl. 1025, 1026, 80 N. J. Law, 645. tive relief might be granted. Vanderbilt v. Mitchell, 67 Atl. 103, 72 N. J. Eq. 927.
Const, art. 15, § 3, provides that the right Since a married woman's right to the af- to divert and appropriate unappropriated wafections of her husband is a "property right,” ters of any natural stream for beneficial and the loss thereof constitutes an injury uses, shall never be denied, that priority of to the consortium, a married woman, though appropriation shall give the better rig living with her husband, may, without join- / between those using water, but that when ing her husband. sue another married wo- | the waters of such a stream are not suffiman for alienating the affections of plain- cient for the service of all those desiring to tiff's husband, under 14 Del. Laws, c. 550, use them, those taking the water for domesproviding that any married woman may pros- tic purposes shall, subject to limitations preecute and defend suits at law for the pres- scribed by law, have preference over those ervation and protection of her property as claiming for any other purpose but that the if unmarried. Eliason V. Draper (Del.) 77 usage by such subsequent appropriators shall Atl. 572, 576, 2 Boyce, 1.
be subject to article 1, 8 14, providing that An injunction will lie to restrain the un
private property may be taken for public authorized use of one's name by another as
and certain private uses but not until a just a part of its corporate title, or, in connection
compensation shall be paid therefor. Held with its business or advertisements, his pic
that, under the section, the appropriation of ture and his pretended certificate that a
water to a beneficial use is a constitutional
right that the first in time is the first in medicinal preparation, which such other is engaged in manufacturing, is compounded
right, without reference to the particular use, according to the formula devised by him,
and that an appropriation for domestic use though he is not a business competitor. The
is superior to appropriations for other uses basis for an injunction in such case is al
when the waters of any natural stream are
not sufficient for all those desiring it, and ways injury to property or to "property
that the right to use for beneficial purposes rights.” It may at times have been a matter of doubt whether what was called “property"
is a "property right," subject to article 1, $ was really such, and whether the injury
14. Montpelier Milling Co. v. City of Montthereto, actual or apprehended, forming the
pelier, 113 Pac. 741, 743, 19 Idaho, 212. basis for injunctive relief, was not so shad Where the benefit certificates of memowy as to be incapable of judicial cogni-bers of a fraternal insurance order, consistzance. The insignificance of the right from ing of a 'supreme lodge and of subordinate a pecuniary standpoint does not always bar lodges, were contracts between the Supreme relief, and the term "property right" is not Lodge and the individual members, and the to be taken in any narrow sense, and the subordinate lodges merely served as agencies tendency of equity in cases of this character through which members remitted their asshould be to extend rather than to restrict sessments, the suspension of a subordinate the jurisdiction. Edison v. Edison Polyform lodge did not affect property rights of mem& Mfg. Co., 67 Atl. 392, 394, 395, 73 N. J. bers, who could continue their certificates by Eq. 136 (citing New Jersey State Dental Soc. payment of assessments directly to the treasv. Dentacura Co., 41 . Atl. 672, 57 N. J. Eq. urer of the Supreme Lodge, and the suspen594; Folsom v, Marsh, 9 Fed. Cas. 342; 2 sion made without notice was not a violation Story, 100; Vanderbilt v. Mitchell, 67 Atl. of the Bill of Rights, declaring that no citi103, 72 N. J. Eq. 927).
| zen shall be deprived of property except by due course of law. A fraternal insurance, art. 4, § 7, par. 12, providing that property order, consisting of a supreme lodge and of shall be assessed under general laws and by subordinate lodges, had no capital stock and their uniform rules. Eastwood v. Russell, did not accumulate any funds beyond the 81 Atl. 108, 109, 81 N. J. Law, 672. amount required to discharge the benefits The inheritance tax imposed by Laws promised in its certificates. It had a relief | 1901, p. 61, c. 62, § 1, is not a "property tax," fund charged with the payment of benefit
but a tax imposed on the right of devolution certificates. The right to receive sick bene
and succession. Dixon v. Ricketts, 72 Pac. fits was contingent on provision being made
947, 948, 26 Utah, 215 (citing and adopting therefor by the subordinate lodge under its
In re Swift's Estate, 32 N. E. 1096, 137 N. by-laws. A subordinate lodge was suspend.
|Y. 77, 18 L. R. A. 709; Knowlton v. Moore, ed without notice. There was nothing to 20 Sup. Ct. 747, 178 U. S. 41-56, 44 L. Ed. show that it had provided for sick benefits.
969; Strode v. Commonwealth, 52 Pa. 181). Held, that the suspension did not affect
A tax on the franchise of public service rights of property within the Bill of Rights, in the absence of any showing of any mis
companies is a "property tax." Honolulu appropriation of the relief fund, or in the
Rapid Transit & Land Co. v. Wilder, 29 Sup. absence of any loss of sick benefits, especial Ct. 44, 45, 211 U. S. 137, 53 L. Ed. 121. ly since the right to such benefits was merely An ordinance requiring barber shops to an incident to membership. Lone Star Lodge pay a license of a certain sum on each chair, No. 1,935, Knights and Ladies of Honor, v. where more than two chairs are used, is not Cole (Tex.) 131 S. W. 1180, 1185.
a "property tax," but an occupation tax. Political right distinguished
City of Louisville v. Schnell, 114 S. W. 742,
743, 131. Ky. 104, 40 L R. A. (N. S.) 637. See Political Right.
An ad valorem tax laid on franchises of PROPERTY RIGHT TO BE OWNED IN | public service corporations is a "property THE FUTURE
tax"; their franchise being deemed "propThe accrued interest of an heir, though erty.” Board of Councilmen of City of undivided, is not a "property right to be Frankfort v. Capital Gas & Electric Light owned in the future," within the provisions Co. (Ky.) 96 S. W. 870, 872. of Porto Rico Mortgage Law, art. 108, defin A tax on the gross receipts of a street ing things not mortgageable, as the property railroad company imposed as a condition to right in things which, although they will the exercise of the special privileges granted be owned in the future, are not yet recorded it is not a "property tax" but is a license in the name of the person who will have a fee. North Jersey St. R. Co. v. Jersey City, right to own them. Cabrera v. American | 67 Atl. 33, 34, 74 N. J. Law, 761. Colonial Bank, 29 Sup. Ct. 623, 628, 214 U.
Ky. St. 1909, $8 4077, 4082, provide that S. 224, 53 L. Ed. 974.
certain corporations, including gas compa
nies, shall, in addition to other taxes, anPROPERTY TAKEN
nually pay a tax on their franchise to the The courts generally give to the words
state and a local tax thereon to the coun"property taken," in the Constitution, re
ty, town, etc., where the franchise is exerferring to eminent domain, a construction to
cised; and each corporation shall report the include permanent damages to property. In
amount of tangible property in the state, and gram v. Maine Water Co., 57 Atl. 893, 894, 98
where situated, and assessed and the fair Me. 566.
cash value thereof; and the board of valuaPROPERTY TAX
tion and assessment is required to fix the
value of the capital stock of each corporaThe tax imposed by the transfer tax
tion and from such amount deduct the aslaw is not a "property tax" (that is, one imposed by reason of the ownership of prop
sessed value of all tangible property assessed
in the state; the remainder to be the value erty), but is in the nature of an excise tax,
of its corporate franchise subject to taxation, to wit, on the transfer of property. In re Keeney's Estate, 87 N. E. 428, 429, 194 N. Y.
etc. By another provision all the property
of domestic corporations, including intangi281 (citing in re Vanderbilt, 64 N. E. 782, 784, 172 N. Y. 69, 74).
ble property considered in determining the
value of the franchises, shall be subject to The tax on bank stock provided by Rem.
taxation unless exempt by the Constitution. & Bal. Code, $ 9134, is a "property tax," and Held, that within Const. § 174, requiring the not an "excise tax," its primary purpose be
property of corporations and natural persons ing to raise revenue; and hence is subject
to be similarly taxed, and allowing such to Const. art. 7, § 2, relative to uniformity
further license, income and franchise taxes in taxation on property. Spokane & Eastern
as the Legislature may deem proper, the tax Trust Co. v. Spokane County, 126 Pac. 54, 55,
on the franchise of a gas company was a 70 Wash. 48.
"property tax" on the intangible property, A tax levy on property passing by will, and not a "privilege tax" for engaging in a by virtue of the act of 1894 (P. L. 1894, p. business that natural persons could not, since 318), is not a "property tax" within Const. | under section 4082 natural persons engaged
in such business are taxed as such corpora- | PROPERTY WITHIN THE STATE tions are. Commonwealth ex rel. Auditor's
See Property Not Within the State. Agent v. Louisville Gas Co., 122 S. W. 164,
For the purpose of the collateral inher166, 135 Ky. 324.
itance tax, shares of stock in a corporation Acts 1906, p. 549, entitled "An act re- organized under the laws of the state are lating to revenue and taxation providing for “property within the state," without regard license taxes on compounded, rectified, adul- to the place of residence of the stockholder, terated or blended distilled spirits, known or the place of deposit of the certificates of and designated as single stamp spirits, and stock, or the location of the property owned providing penalties for violations of its pro- by the corporation, or the place where its visions,” and imposing a license tax on every business is carried on. Neilson v. Russell, 69 wine gallon of compounded, rectified, blend- | Atl. 476, 478, 76 N. J. Law, 27. ed, or adulterated spirits, etc., does not levy
Where a domestic corporation issued a a "property tax," within Const. § 171, re
“policy of life insurance" to a resident of quiring taxes to be uniform on all property
another state, in which state the corporation subject to taxation, but imposes a license
had designated a person on whom process tax, the amount of which is determined by
might be served, and the policy was never the amount of spirits produced; the tax be- |
in this state, its proceeds, paid to a foreign ing on the business and not on the spirits.
executor of the insured, are not "property Brown-Foreman Co. V. Commonwealth, 101
within the state," subject to a transfer tax. S. W. 321, 323, 125 Ky. 402.
In re Gordon's Estate, 99 N. Y. Supp. 630, "Occupation taxes” are not “property 631, 114 App. Div. 202. taxes," and therefore are not subject to the
Const, art. 8, § 1, requiring all property restrictions imposed upon property taxation by statutes and Constitutions. A monthly
in the state owned by natural persons or corlicense tax of $100 levied by a city on gas
porations other than municipal to be taxed,
etc., embraces every kind of "property withcompanies, regardless of the business done
in the state" over which the state has jurisand the earnings, does not infringe Const.
| diction, whether owned by citizens or nonart. 13, § 1, requiring all property to be tax
residents. Hall v. Miller, 115 S. W. 1168, ed in proportion to its value, to be ascertained as provided by law, and defining prop
| 1170, 102 Tex. 289. erty as including franchises, etc.; occupation Deposits in foreign savings banks made taxes not falling within the constitutional by a resident of the state are "property withprovision. City of Los Angeles v. Los An- in the state" within Laws 1905, p. 432, c. 40, geles Independent Gas Co., 93 Pac. 1006, imposing a collateral inheritance tax on all 1007, 152 Cal. 765 (citing and adopting People "property within the jurisdiction of the ex rel. Attorney General v. Naglee, 1 Cal. state," since the right created by the deposits 252, 52 Am. Dec. 312).
is property constructively within the state,
and passing under the will of the resident by PROPERTY TAXPAYER
force of the statute of wills, and the deposits "Property taxpayers," entitled to vote at are subject to the tax imposed, though they a special municipal election, means the own may be subject to a similar tax in a foreign ers of property assessed, and a joint owner state. Mann v. State Treasurer, 68 Atl. 130, of realty is a "property taxpayer" to the ex- 131, 74 N. H. 345, 15 L. R. A. (N. S.) 150. tent of his interest. Endom v. City of Monroe, 36 South. 681, 683, 112 La. 779.
A vessel engaged in commerce on the
high seas was "property in the state," within PROPERTY TO BE ADMINISTERED the meaning of Const. art. 13, § 1, relating to See To Be Administered.
revenue and taxation, and was taxable in
the city and county of San Francisco, where PROPERTY WITHIN CITY
the managing owner of the vessel resided, alThe tax on personal securities as “money
though the vessel had been temporarily regisat interest" provided by the act of 1879 (P.
tered in Washington, and had received no L. 130) and its supplementary acts, making
permanent registration at San Francisco, and such property taxable, annually, for state
had never been in the waters of California, purposes at the rate of four mills on each
although some of her owners resided withdollar of the value thereof. is a state tax. out the state. Olson v. City and County of though a large part thereof is, under the
San Francisco, 82 Pac. 850, 852, 148 Cal. 80, statute, returned to the counties, and the per
1 2 L. R. A. (N. S.) 197, 113 Am. St. Rep. 191, sonal securities upon which such tax is
7 Ann. Cas. 443. levied cannot be included in the assessed val Transfer Tax Law (Laws 1892, c. 399) $ ue of the "property therein," within Const. 1, provides that a tax shall be imposed on the art. 9, § 8, limiting the borrowing power of transfer by will, or intestate law, of property à city to 2 per cent. upon the assessed value within the state, where the decedent was a of the taxable property therein. Elliot v. nonresident at the time of his death. Held, City of Philadelphia, 78 Atl. 107, 110, 229 that bonds passing under the will of a nonPa. 215.
resident pursuant to a power of appointment were not "property within the state" within | PROPORTIONAL such act, and subject to taxation because "The word 'proportional,' in a provision the bonds were secured by mortgages on for an assessment, means proportional to the lands located in New York. In re Fearing's special benefits received." Cheney v. BeverWill, 93 N. E. 936, 958, 200 N. Y. 340.
ly, 74 N. E. 306, 308, 188 Mass. 81 (quoting Under the statute which provides for an and adopting definition in Hall v. Street Cominheritance tax upon all "property within missioners of Boston, 59 N. E. 68, 177 Mass. the jurisdiction of this state," or any interest | 434). therein, which shall pass by will, descent, etc., whether belonging to an inhabitant or
| PROPORTIONAL SYSTEM not, and whether tangible or intangible, al By “proportional system,” as applied to nonresident owner of shares of stock in a i taxation, is meant a tax at a fixed and unidomestic corporation has an interest in form rate in proportion to the amount of tax. "property within the jurisdiction of this able property based upon a cash valuation. state,” which is subject to the tax. In re State ex rel. Foot v. Bazille, 106 N. W. 93, Culver's Estate. 123 N. W. 743. 745. 145 96, 97 Minn. 11, 6 L. R. A. (N. S.) 732, 7 Ann. Iowa, 1, 25 L. R. A. (N. S.) 384.
Cas. 1056. A deposit in a bank, subject to with- | PROPORTIONAL TARIFF drawal by check or surrender of the bank
"Proportional ta riffs" are a collection of book, owned by a nonresident of the state at
freight rates which apply upon interstate the time of his death, constitutes "property
shipments from certain points to certain othwithin the state," within Rev. Laws 1905, $
er points, when the commodities shipped 3627, authorizing administration of the es
originate beyond the place of shipment or tate of a nonresident leaving property in the
their ultimate destination is beyond the point state. In re Lansing's Estate, 131 N. W.
to which the proportional rates apply. J. 1010, 1011, 115 Minn. 73.
Rosenbaum Grain Co. v. Chicago, R. I. & T.
R. Co., 130 Fed. 46, 47. PROPIEDAD
The word "propiedad.” used in the Span- PROPORTIONATE MEASUREMENT ish text of article 8 of the treaty of peace "Proportionate measurement” is defined with Spain of Dec. 10, 1898, declaring that as a "measurement having the same ratio to the cession of sovereignty "cannot in any that recorded in the original field notes as the respect impair the property or rights which, length of the chain used in the new measureby law, belong to the peaceful possession of ment has to the length of the chain used in property of all kinds," etc., is defined by the original survey, assuming that the origiEscriche as the right to enjoy and dispose nal measurement was correctly made." By freely of one's things in so far as the laws actual measurement a county surveyor found do not prohibit it. 4 Escriche, 736. The that the south line of a section was longer same word appears in article 9, providing than that returned by the governmental surthat Spanish subjects may retain, whether vey. He properly distributed the excess prothey remain or remove from the territory, portionately, for he could not conclude that "all their rights of property, including the the error arose in a part of the line, but was right to sell or dispose of such property or bound to conclude that it arose in and af. of its proceeds." So it is inferred that the fected the whole line. Christ V. Fent, 84 right to practice law was not embraced in Pac. 1074, 1076, 16 Okl. 375. the provision of article 8. Bosque v. United States, 28 Sup. Ct. 501, 504, 209 U. S. 91, 52 ppoDOOM. L. Ed. 698.
Offer of reward as proposal, see Reward. PROPONENT
See, also, Offer. "Generally speaking, a 'proponent' is one An order given to a traveling salesman who propounds a will for probate." Any per- for goods is a mere “proposal" to buy, subson interested may propound a will for pro-ject to withdrawal at any time before acbate. In re Jones' Estate, 106 N. W. 610, ceptance. Merchants' Exch, Co. v. Sanders, 612, 130 Iowa, 177.
84 S. W. 786, 787, 74 Ark. 16, 4 Ann. Cas.
955 (citing 1 Mechem, Sales, $ 252). PROPORTION
A life insurance company furnished its Const. c. 1, art. 9, providing that every agents a printed blank for use by applicants member of society is bound to contribute for insurance, which first had blanks, under “his proportion” toward the expense of the the caption "Proposal for Insurance," to be protection which the state affords him, is not filled and signed by applicants, next had a contravened by Acts 1896, No. 46, taxing “memorandum for the solicitor to sign," folcollateral inheritances; and this though es- lowed by two questions as to amount of intates not exceeding $2,000 are exempted. In surance now in force in the company and re Hickok's Estate, 62 Atl. 724, 725, 78 Vt. amount now applied for, and then, under the 259.
| caption "Application for Insurance," ques