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partial ability remains. Houston & T. C. R. A “lessee" of a store building, who asCo. v. Maxwell (Tex.) 128 S. W. 160, 166. sumes entire control of a room connected

therewith, is the “lessee and occupant” of LESSER OFFENSE

such room within the law forbidding gaming. Under a count of a presentment for sell Ford v. State, 38 South. 229, 230, 86 Miss. ing liquor without a license, in violation of 123. Acts 1899, c. 161, 8 1, to constitute which of

As contractor fense a single sale is sufficient, defendant cannot, there being no evidence of any specific

See Contractor. sale, so as to authorize a conviction of the

As owner offense charged, be convicted of violation of

See Owner. Acts 1909, c. 479, § 16, making it an offense to exercise the privilege of retail liquor deal

As purchaser for valuable considera

tion er without first paying the taxes prescribed for exercise thereof, though he has a United

See Purchaser for Valuable ConsideraStates revenue license to retail liquor, made

tion. by the act (page 1743) prima facie evidence that he is in the retail liquor business; the LESSOR offense denounced by the act of 1909, though having a lighter punishment prescribed, not

See Owner. being a lesser offense than, and included in, the offense denounced by the act of 1899, LET within Shannon's Code, $8 7085, 7195, permitting, on an indictment for an offense admit

See Agree to Let. ting, or consisting, of different degrees, a con- The term "let” is usually applied to leasviction of a lower degree of the offense than es and conveyances of real estate and conthat charged, or of any offense necessarily in- tains the idea of a grant, and when the parcluded in that charged. Brinkley v. State, ties have used it as the operative word ap145 S. W. 161, 162, 125 Tenn. 445.

plied to a transfer of timber rights and con

tracts passing such interest for 91 years and LESSEE

more, by fair interpretation and considerA petition in summary proceedings for ing the nature of the interest, the parties the possession of land, alleging that the pe- could only have intended an assignment. Attitioner is the “lessee" and landlord thereof, lantic & N. C. R. Co. v. Atlantic & N. C. is not a sufficient compliance with Code Civ. Co., 61 S. E. 185, 190, 147 N. C. 368, 23 L. Proc. $ 2235, requiring the petition to state R. A. (N. S.) 223, 125 Am. St. Rep. 550, 15 the interest of the petitioner in the premises. Ann. Cas. 363. The statement that the petitioner was the As allow or permit "lessee" and "landlord" is the assertion mere

Where defendant, who had an option to ly of an interest and not a description of purchase certain property, represented to such interest. Ferber v. Apfel, 99 N. Y. plaintiff that they were to be "let in on the Supp. 215, 216, 113 App. Div. 720 (citing Ka- ground floor” with certain specified excepzis v. Loft, 80 N. Y. Supp. 1015, 81 App. Div. tions, it meant that they were to come into 636; Loft v. Kaziz, 84 N. Y. Supp. 228; En- the purchase upon the same terms and condigle, Heller Co. v. Henry Elias Brewing Co., tions that he had made with the holder of 75 N. Y. Supp. 1080, 37 Misc. Rep. 480 ; Pot- the property, save as particularly specified. ter v. New York Baptist Mission Society, 52 Kroll v. Coach, 78 Pac. 397, 399, 45 Or. 459. N. Y. Supp. 294, 23 Misc. Rep. 671; Ross v. Same, 52 N. Y. Supp. 303, 23 Misc. Rep. 683;

As demise, grant, or lease Cram v. Dietrich, 78 N. Y. Supp. 948, 38 The term "let” contemplates the relation Misc. Rep. 790).

of landlord and tenant. It is defined as "to A covenant to pay to the lessees and give leave to; to permit; to grant the use of their assigns, on the termination of the lease, realty for a compensation correlative to a compensation for buildings and improve hire; to lease or hire out for compensation." ments put on the demised land during the Land, into possession of which one enters unterm of the lease was not to be restricted to der a contract to purchase, is not "let” to buildings put on the land by the lessees, but him, within a statute making it forcible dewould include buildings put on it by subten- tainer to willfully hold over without force ants or assigns of the lessees.

If the op

after the termination of the time for which posite were the true construction of the word the property was “let” after demand for pos“'lessees” in this covenant, the covenant in session. Francis v. Holmes, 118 s. W. 881, the earlier part of the lease that the said 883, 54 Tex. Civ. App. 608. "lessees" shall have a right of way, and the "The mere use of the words 'lease' and covenant to "warrant and defend," would 'let,' in a contract of letting, does not neceshave to be restricted in the same way. Hol- sarily create a lease as distinguished from lywood y. First Parish in Brockton, 78 N. E. a license;" but an instrument by which one 124, 125, 192 Mass. 269.

contracted to let and another to take the ex

clusive right to maintain stands for the sale definition in Seymour v. Osborne, 11 Wall. of candies at a race park, also a storeroom [78 U. S.) 516, 20 L. Ed. 33). under the tracks providing the period of "let

A license to keep a dramshop is not a ting" and the amount and times of payment

"letter patent,” which can be tested or vaof rent, is a lease and not a license. Mehl

cated by quo warranto. Hargett v. Bell, 46 man v. Atlantic Amusement Co., 119 N. Y.

S. E. 749, 750, 134 N. C. 394.
Supp. 222, 223, 65 Misc. Rep. 25.
LET FOR HIRE

LETTERS TESTAMENTARY As used in an ordinance providing for See Entitled to Letters Testamentary. the payment of a license by owners of ve

"Letters testamentary" are of two kinds, hicles used or let for hire, the term “letting “domiciliary letters” and “ancillary letters"; for hire” was intended to apply to cases the first being issued at the place of the teswhere persons, the birers, took temporary

tator's domicile, and the latter at some place, possession of the wagon and team. Swet

other than domicile, where personalty of the man v. City of Covington (Ky.) 82 S. W. 386.

testator is found. Such letters depend upon LETTING

the situs of such personalty, and do not au

thorize the administrator or representative See Public Letting; Subletting.

to perform any act or to reduce to possession

personalty not within territorial authority of LETTER

the court where issued. Lockwood v. UnitSee Not to the Letter; Threatening Let

ed States Steel Corporation, 138 N. Y. Supp. ter.

725, 727, 153 App. Div. 655. As memorandum See Memorandum.

LEVEE As public document

"Levees" keep out the water. Mound See Public Document.

City Land & Stock Co. v. Miller, 70 S. W. As solicitation

721, 724, 170 Mo. 240, 60 L. R. A. 190, 94 Am.

St. Rep. 727. See Solicit.

“A levee' is a space adjacent to a naviLETTERS OF ADMINISTRATION

gable water where vessels may approach and See Ancillary Letters; Domiciliary Let land to unload and receive passengers and ters.

freight, and where articles of freight may be

left for loading on the vessels, or after they LETTERS OF CREDIT

have been unloaded until they can be taken A "letter of credit" is a letter containing away." Chicago, R. I. & P. Ry. Co. v. People a general or special request to pay the bear-ex rel. Dailey, 78 N. E. 790, 793, 222 Ill. 427 er or person named money, or sell him some (quoting and adopting definition in Farnham, commodity on credit, or give him something | Water & Water Rights, $ 145a). of value, and look to the writer of the letter for recompense, and which partakes of the

The word "levee," as used in the West nature of a negotiable instrument. Liggett and South, means a landing place for vessels v. Levy, 136 S. W. 299, 301, 233 Mo. 590, Ann.

for the delivery of merchandise, and, as inCas. 1912C, 70.

cident thereto, for the temporary storage of

the merchandise. In other words, a public LETTERS PATENT

landing. Louisville & N. R., Co. v. City of “ 'Letters patent are not to be regarded Cincinnati, 81 N. E. 983, 989, 76 Ohio St. 481. as monopolies, created by the executive au

That a tract of land bordering a river thority at the expense and to the prejudice

was designated as a steamboat landing on a of all the community except the persons

plat and was dedicated to public use shows therein named as patentees, but as public

it to be a "levee." Betcher v. Chicago, M. & franchises granted to the inventors of new

St. P. Ry. Co., 124 N. W. 1096, 1097, 110 and useful improvements for the purpose of

Minn, 228. securing to them as such inventors, for the limited term therein mentioned, the exclusive Where a strip of land lying along the right to make and use, and vend to others to margin of a navigable stream was included be used, their own inventions, as tending to in the plat of a city and dedicated to the promote the progress of science and the use public by the use of the word “levee" writful arts, and as matter of compensation to ten thereon, and several streets opened upon the inventors for their labor, toil, and ex- this tract, and many lots had no other means pense in making the inventions and reducing of ingress and egress, except over and along the same to practice for the public benefit, it, its dedication included its use as a street, as contemplated by the Constitution and as well as a landing place for boats. Mcsanctioned by the laws of Congress.” Mon- | Alpine v. Chicago Great Western R. Co., 75 aghan v. City of Indianapolis, 76 N. E. 424, Pac. 73, 74, 68 Kan. 207, 64 L. R. A. 85, 1 425, 37 Ind. App. 280 (quoting and adopting' Ann. Cas. 452.

A "levee" is a landing place for vessels, (LEVY (Of Taxes) or a dyke or breakwater. Sanborn v. Van

"Levy" is defined as "the amount accruDuyne, 96 N. W. 41, 44, 90 Minn, 215.

ing from a tax or execution.” State ex rel. As street

Ledwith v. Brian, 120 N. W. 916, 917, 84 See Street

Neb. 30.

"Levy” is used variously, but, as applied LEVEE BOARD

to the determination of the amount or rate to As municipal corporation, see Municipal be charged, it is a legislative function, to be Corporation.

exercised only by the state, or some infe

rior political division to which the power LEVEE DISTRICT

has been delegated. School Dist. No. 127 of As citizen, see Citizen.

Reno County v. School Dist. No. 45 of Reno As municipal corporation, see Municipal County, 103 Pac. 126, 127, 80 Kan. 641. Corporation.

The word "levy," as applied to taxation,

is given a variety of meanings, among which LEVEE DISTRICT DIRECTOR

are: “To impose or assess"; "to impose, asAs county officer, see County Officer.

sess and collect under authority of law"; "to

raise or collect by assessment"; "to charge a LEVEE TAX

sum of money already ascertained against a A tax levied by a sanitary district organ

person or property subject to the charge"; ized under Act July 1, 1907 (Laws 1907, p. “to determine by vote the amount of tax to 289), is not a "levee tax" within Act July 1, be raised"; "to fix the rate at which property 1909 (Laws 1909, p. 323), providing for a re-l is to be taxed.” Gray V. Board of Sche duction in taxes, excepting "levee taxes,” etc. Inspectors of Peoria, 83 N. E. 95, 98, 231 People ex rel. Sanders v. Chicago & A. R. Co.,

Ill. 63. 94 N. E. 14, 15, 248 Ill. 417; Same v. Toledo, St. L. & W. R. Co., 94 N. E, 16, 249 Ill. 175.

The word "levy,” as used in constitutional and statutory provisions that the coun

ty commissioners shall levy a tax in their LEVEL

respective counties for the support of pubThere is a distinction between the words

lic schools, and that county boards shall levy "aim," "point," and "level.” “Aim" expresses

an annual tax on all the property in their more than the other two words inasmuch as

respective counties, to be collected at the it denotes a direction towards some minute

same time and by the same officers as other

taxes, excludes from the act of levying any point in an object, and the others imply direction towards the whole objects themselves.

signification of creation. The duty to levy We aim at a bird; we point a cannon against

imposed on the board is therefore purely a wall; we level a cannon at a wall. Point

ministerial, and only imports that it should ing is of course used with most propriety

take such action as would result in the tax

being placed on the auditor's books. The with reference to instruments that have points. It is likewise a less decisive action

boards have no power to do anything more than either aiming or leveling. A stick or

or less than require that the tax be entered. finger may be pointed at a person merely out

Dickson v. Burckmyer, 46 S. E. 343, 346, 67 of derision; but a blow is "leveled" or aimed

S. C. 526. with an expressed intent of committing an "Levied,” with reference to taxes, means act of violence. Livingston v. State, 65 S. E. the extension of a tax against taxable prop812, 6 Ga. App. 805 (quoting Crabbe's Eng- erty, since a tax cannot be said to be levied lish Synonyms).

until it has been so extended. Pettibone v.

West Chicago Park Com’rs, 74 N. E. 387, 392, LEVEL RATE PREMIUM

215 Ill. 304. A "level rate premium policy" is a policy

A tax cannot be said to be "levied" when on which the regular annual renewal premi

it is only estimated, and the time for levying ums provided are to be kept down to a level,

it has not arrived. The limitation on the or are to be brought down to the level of the

power of the county board to contract for premiums charged for the first year's insur

bridge building to cost a sum not greater ance by the application of the profits earned

than the amount of money on hand in the on the policy. Ijams V. Providental Sav.

county bridge fund derived from a levy of Life Assur. Soc. of New York, 84 S. W. 51, 60,

previous years and two-thirds of the levy of 185 Mo. 466.

the current year gives no authority to the

board to take into account the levy of the LEVER

current calendar year prior to the making of

such levy. Until this is made, there is no See Cut-Off Lever.

levy of the current year. Clark v. Lancaster

County, 96 N. W. 593, 599, 69 Neb. 717. LEVY

"Three things are essential to a 'tax,' All levies, see All.

Tas that term is understood by our Constitu

tion: First, the ascertainment of a sum cer- book and collecting them. Union Trust Co. tain, or that can be rendered certain, to be of Maryland v. State, 81 Atl. 873, 874, 116 imposed on the collective body of taxpayers; Md. 368. second, a legal imposition of that sum as an

By section 16 of P. L. 1903, p. 789, the obligation on the collective body of taxpay commissioners are required each year to ers; third, an apportionment of such sum

cause a tax to be "levied and assessed,” etc., among individual taxpayers so as to ascer and to certify to the tax assessor, taxing tain the part or share that each should board, or taxing officer the amount of tax bear.

The first two acts above de required to be levied, assessed, and raised, scribed, namely, the ascertainment of a sum and the said assessors, etc., shall assess said to be imposed on the collective body of tax- sums so directed to be assessed and certified payers and its imposition by a legislative upon all the persons and property liable, and declaration to that effect, are essentially leg- the said tax shall be levied, assessed, and islative acts or acts proper directly to the collected by the same officers, etc., and the lawmaking function of the government. tax so levied upon real estate shall be a lien

The third act, namely, the appor- thereon. Held, that throughout the section tionment of the whole sum imposed by way the word "levy" is used as referring to the of tax on the collective body of taxpayers administrative functions of taxation and not upon the separate individuals composing that to the legislative function, the differences body, is usually an administrative act per- between which are pointed out in the case of formed under specific statutory directions, Township of Bernards v. Allen, 61 N. J. Law, ascertaining the mode and time of its per- 228, at page 238, 39 Atl. 716, at page 719, formance.

The word 'levy' is indif- also referred to in the dissenting opinion, 61 ferently employed, as commonly used, to ex- N. J. Law, 692, 41 Atl. 250; one of the judges press either one of these processes separately using the phrase "levying taxes” as descripor both collectively. A tax is said to be lev- tive of the legislative function, while the ied when the amount or rate to be imposed is other used it as referring to the administrafixed by law, for what is wanting to com- tive process of collecting the taxes.

Van plete such levy is supplied by the standing Cleve v. Passaic Valley Sewerage Com'rs, 58 tax laws, and consists in a course of adminis- Atl. 571, 586, 71 N. J. Law, 183. trative action. When the levying of a tax

Provisions in the body of an act conferis spoken of as a legislative act, it is common ring on parochial and municipal corporations ly understood to describe such action on the power to levy license taxes was within the part of the Legislature as would, with stand title of the act "to levy, enforce, and collect ing tax laws, complete the legislative authori- a license tax." Mayor and Council of Alexty requisite to enable the administrative de andria y. White, 15 South. 15, 16, 46 La. partment to distribute and collect the tax.

Ann. 449. In other words, the tax directed to be levied must be so far imposed, in order to

As all necessary proceedings comply with the letter and spirit of the Con- A city ordinance authorizing the issuance stitution, that no further legislation will be of bonds dated in 1910 and payable in 1930, necessary to enable its collection." Rice v. which provides that “there is hereby levied" Shealy, 50 S. E. 868, 870, 71 s. C. 161 (quot on the taxable property of the city a specified ing and adopting definition in Morton v. sum, of which a certain amount is to pay Comptroller General, 4 S. C. 430, 453).

the principal of the bonds and the balance

to pay interest, of which sum a specified The power of the state tax commissioner amount shall be collected each year to and conferred by Code Pub. Gen. Laws 1904, art. including 1930, the amount collected each 81, $ 150, requiring the commissioner to levy year over that required for interest to contaxes on shares of corporate stock and to stitute a sinking fund to the principal, complace a valuation on corporate stock for pur- plies with Laws 1907, c. 235, and Const. art. poses of assessment, is not affected by Laws 11, 83, requiring cities issuing bonds, to pro1906, C. 404, amending article 81, $ 22, and vide before, or at the time of doing so, for the fixing a tax for each $100 for a specified pur- collection of a direct annual tax sufficient to pose, and directing the Comptroller to levy pay the interest as it falls due and to disthe taxes on corporate stock, since the func-charge the principal within 20 years, since tion of the Comptroller, under the act of “levy" in tax matters has various meanings 1906, is a purely ministerial act fully per- dependent on the context, and in this instance formed when he enters on his books the num-includes everything necessary to the collecber of shares of stock liable to taxation, the tion of the tax. Borner v. City of Prescott, corporation the stock of which is taxed, the 136 N. W. 552, 554, 150 Wis. 197. rate of taxation, and extends the amount of the tax, and since the word "levy' as applied

Assess distinguished to taxes means in some cases to raise and Assessment as including, see Assess. exact by authority of government the amount To "assess" a tax is to adjudge and deof a tax to be raised, and in other cases the termine what proportion of his property the word is used with reference to the mere min taxpayer shall contribute to the public. To isterial act of entering the taxes on the tax 1 "levy" a tax is to make a record of this determination, and to extend the assessment | 2195, defined as a "taking," which means to against the taxpayer's property. Chicago, gain control or possession of, in any way, B. & Q. R. Co. v. Klein, 71 N. W. 1069, 1071, a sheriff's deed, need not recite that a levy 52 Neb. 258.

was made, for the recital of notice and other As used in Code Civ. Proc. $ 325, requir- formality shows that the land was taken, ing an adverse occupant to pay all the taxes and hence a deed is prima facie correct al. which have been levied and assessed upon though reciting an invalid levy, for that recitthe land, the word "levied” refers to the act al will be rejected as surplusage. Butler v. of the board of supervisors in making the Imhoff, 142 S. W. 287, 288, 238 Mo. 584. "levy," and the word "assessed" refers to the In a notice of sale, reciting that the act of the assessor in making the assessment. land was levied under a judgment rendered The statute does not require the payment of | before a judge named, and that the levy mentaxes assessed before the occupancy, and tioned was made by virtue of an order of levied afterwards, but only such taxes as sale, the contention that the words "levy" were both levied and assessed during the and “judgment" indicate an execution sale occupancy. Allen v. McKay, 52 Pac. 828, 829, is not tenable, as under the Code judgment 831, 120 Cal. 332.

is the apt word in proceedings of an equitable

nature, as well as in those which are strictly As collection

legal. Gray v. Eurich, 96 N. W. 343, 2 Neb. In our revenue laws the word “levy” 1s (Unof.) 194. sometimes used in the sense of “raising" or "imposing," and not in the sense of “collect

Seizure under garnishment ing" a tax by execution. In different places

The word “levied," as used in Civ. Code in these laws the boards of county commis- 1895, 8 2913, providing that a "thing hired is sioners are authorized to “levy," or lay, tax- not subject to sale under judgment obtained es, while the word “collect" is used to define subsequent to the contract of hire against the the power of the county treasurers to gather owner, but may be levied on, and a bond for in or receive money for taxes theretofore as- its forthcoming at the expiration of the time sessed by county assessors and levied by the for which it is hired may be demanded of the boards. Parsons v. People, 76 Pac. 666, 669, person hiring,” is to be given its technical 32 Colo. 221.

meaning (that is, an actual seizure of the

property by a levying officer under a proThe tonnage tax imposed on the use of cess); and the latter part of the section in reforeign built yachts owned by citizens of lation to a forthcoming bond would have no the United States by Tariff Act Aug. 5, 1909, application to a case where the property is c. 6, $ 37, 36 Stat. 112, being a tax upon the seized under a garnishment which is not a privilege of use, is assessable to and collect- technical “levy," within the meaning of the ible from the personal user, and the provi- statute, though for some purposes a garnishsion of the statute that such tax shall be lev- ment is treated as in effect a levy upon the ied and collected by the "collector of cus

property. Southern Flour & Grain Co. v. toms of the district nearest the residence of Northern Pacific R. Co., 56 S. E. 742, 743, 127 the managing owner” requires that, where Ga. 626, 9 L. R. A. (N. S.) 853, 119 Am. St. the owner resides in one district, the col. Rep. 356, 9 Ann. Cas. 437. lector of that district shall levy and collect

Seizure under writ of replevin the tax, and the attempted action of the collector of another district to that end is not a

"The strict meaning of the word 'levy “levy” and will not support an action to recov- is usually a seizure of the defendant's proper the tax. United States v. Blair, 190 Fed. erty." By the word "levy,” as used in Bankr. 372, 375 (citing 5 Words and Phrases, pp. Act July 1, 1898, c. 541, 8 678, 30 Stat. 565, 4101-4104).

making void all levies, judgments, attach

ments, or other liens obtained through legal Special assessments

proceedings within four months prior to the The "levy" of special assessments for bankruptcy of an insolvent defendant, seems street improvements is the exercise of a spe to include any seizure of property in the cies of the taxing power of the state, and not bankrupt's possession and which he claims of the right of eminent domain. New York, to own, and seems to cover a seizure on a C. & St. L. Ry. Co. v. City of Hammond, 83 writ of replevin in a suit to recover property N. E. 244, 245, 170 Ind. 493.

sold and delivered on credit under a contract

which the plaintiff claims a right to rescind LEVY (Of Writs)

for fraud. In re Weinger, Bergman & Co., See Equitable Levy.

126 Fed. 875, 877. As a sheriff's deed to land sold under Constructive seizuro execution need recite only the names of the As used in Rev. St. 1899, $ 4043, providparties to the execution, the date when issu- ing that if a constable levy an execution, and ed, and of the judgment, and other particu- a third party claim the property, he may lars recited in the execution, which necessa- take a bond of indemnity, the word "levy" rily includes the fact that notice was given, means such levy, either actual or construcand as a "levy,” is under Rev. St. 1909, głtive, as the situation of the property permits.

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