The courts have held that a sale of personalty accompanied by delivery is valid against Breditors of vendor, without registration of the bill of sale.

Redemption.- Lands sold for cash under execution, deed in trust, mortgage with power of sale, decree of court, are redeemable by the debtor paying amount bid and interest and costs within two years of the time of sale, unless his right to redeem be waived by him; or, in the case of sale under decree, the sale be on a credit of not less than six months, and the decree in terms bar redemption. Where the debtor has the right to redeem, any bond fide creditor may redeem, upon payment to the purchaser of the amount bid by him and interest thereon at the rate of six per cent. per annum and "all other lawful charges," and by paying the debtor ten per cent. or more on the amount bid, or on the amount of the creditor's claim, or crediting the debtor with that amount or more on the debt owing the redeeming creditor by the debtor. And this process of redemption may go on between purchasers and creditors of the original debtor during two years. The process stops upon redemption by the debtor, or conveyance of the land, or his right of redemption by the debtor. See also Tax Law.

If the debtor remain in possession to the time of redemption by him, he is not accountable for the rents. If the purchaser have possession, the debtor, if he redeems, is entitled to credit for the rents. (Code (M. & V.), §§ 2947-2960; Acts, 1859-60, ch. 84.) Replevin. Where goods or chattels are wrongfully seized or detained, the person entitled to the possession may bring action of replevin in the county where the goods or chattels or any part of them are, or in which either of the defendants may be found, and have the goods and chattels seized by the sheriff or constable, and delivered to the plaintiff. To obtain the writ of replevin, the plaintiff, his agent or attorney, is required to file with the clerk of the court an affidavit sworn to before the clerk, stating that the plaintiff is entitled to the possession of the property proposed to be replevied, and that the defendant has seized, or that he detains the same, and that the property was not subject to such seizure or detention or execution. The plaintiff shall also, at the same time, give bond with personal security in double the value of the property, payable to the defendant, conditioned to abide by and perform the judgment of the court in the premises. The bond shall have one or more responsible sureties, but they need not own real estate. The clerk fixes the value of the property. In the officer return that he cannot get possession of the property, the plaintiff may elect to proceed in case or detinue. If on the trial of the right of property or possession the plaintiff prevail, he has judgment for the damages of the seizure and detention; if the defendant prevail, he has judgment against plaintiff and the surety on his bond for the return of the property, or, on failure to return, for the value with interest and damages; and, in proper cases, the jury may give exemplary damages in favor of either party. (Code (M. & V.), §§ 4110, 4111.)

Replevy. The defendant to an attachment suit may always replevy the property attached by giving bond with good security in double plaintiff's demand, or double the value of property attached, in which case the officer levying attachment shall take the bond, fix the value of the property, and judge of the security. (Code (M. & V.), §§ 4250, 4251.) This is not an original action like replevin, but is in the nature of a delivery bond. Reports, Judicial. Haywood, vols. 3, 4, 5; Overton or Tennessee, 2 vols.; Cooke, 1 vol.; Peck, 1 vol.; Martin & Yerger, 1 vol.; Yerger, 10 vols.; Meigs, 1 vol.; Humphreys, 11 vols. Swan, 2 vols.; Sneed, 5 vols.; Head, 3 vols.; Coldwell, 7 vols.; Heiskell's Tennessee, 12 vols.; Cooper's Chancery Reports, 3 vols.; Baxter's Reports, 9 vols.; Lea's Reports, 16 vols.; Pickle's Reports, 22 vols.

Revision. The statute law of Tennessee is embraced in the Code of Tennessee, which went into operation May 1, 1858, and subsequent acts of the legislature. The acts enacted since the Code, and prior to 1871, are embraced in the edition of the Code published by W. J. Gilbert, of St. Louis, in 1871, and edited by Messrs. Seymour D. Thompson and Thomas M. Steger. Statutes enacted since 1871, and before February, 1875, are embraced in their "Addenda." A later edition of the Code by Milliken and Vertrees includes all statutes up to 1885. In it, as well as in Thompson and Steger's edition, decisions of the supreme court relating to statutes are annexed in the shape of notes.

The latest revision of the Code was issued in December, 1896, by R. T. Shannon. It does not include the acts of 1897, 1899, or 1901. The latest session laws or legislative acts were passed in 1901, January to April inclusive, and subsequently published.

Service. In the circuit courts process must be served on the defendant not less than five days before the first day of the ensuing term. The pleadings are required to be made up at the first term, and, regularly, trial and judgment may be had at the second term.

Process in cases in the chancery courts must be executed on defendants not less than five days before the following term or following rule day. The rule days are the first Mondays of each month. Process may be made returnable to a rule day or to the first day of the term following the service. The defendant is required to enter appearance and file demurrer, plea, or answer within three days of the return day, that day being one of the three.

In the regular course of proceeding in cases where personal service of the writ is had on the defendant, trial and judgment may be had in cases before justices of the peace, in very short time, say in from one to three days after service of the writ; in cases (where defendant puts in a dilatory or real plea) in the courts of law (circuit courts) in about eight months after service of the writ; in cases in chancery courts (where defense is made), in from

eight to twelve months after service of the writ. Often, however, longer time elapses between the beginning of a suit and the end by judgment or decree.

In cases where parties defendant are not resident in the State, or cannot be found for personal service of process, the courts obtain jurisdiction of the specific property, the subject of the suit, by publication of notice in a newspaper.

Stay of Execution. - See Execution.
Supplementary Proceedings.

See Garnishment and Execution.

Tax Law. - Taxes are a lien on the lands on which they are assessed, and are due on the first Monday of October of each year. If the taxes of the preceding year be not paid by the first Tuesday of February the tax collector is required to put the tax bill in the hands of the sheriff or constable of the county, which bill shall have the force of a distress warrant against the delinquent tax-payer, and the officer is required to make the amount of the bill out of the personal property of the delinquent, charging him four per cent. commissions on the amount collected.

On the 1st Monday of July, 1887, or as soon thereafter as possible, the county court clerks shall deliver to attorneys to be appointed by the state comptroller for this purpose, in the various counties in the State, a certified statement of all taxes on realty remaining delin quent,... together with all costs, fees, damages, penalties, and interest; and said clerk shall hereafter in like manner, on the 1st Monday in July of each year following the year for which the taxes are due, or as soon thereafter as possible, deliver to said attorney a certified statement of all taxes on realty remaining delinquent for each subsequent year, etc. As soon as practicable after the receipt by the attorney of the statement provided for he shall prepare and file bills in the chancery or circuit court of the district where the land is situated, for the purpose of enforcing the lien for the taxes respectively, etc. (Act approved March 26, 1887, §§ 63, 64, ch. 2.)

Tax sales have reasonable validity given them by the courts. Intendments are in favor of the regularity of the proceedings. It does not vitiate the sale that the land is not listed and sold in the name of the actual owner.

The legislature of the State enacts what rate of taxation shall be assessed on property, etc., for state purposes each year. The county court (the justices of the peace) of each county levies the rate of taxation for county purposes, subject to an extent to the general law applicable to all the counties. The city council levy the rate of taxation for their respective cities, subject generally to a limit prescribed by general statutes.

In Tennessee, taxes on land are a personal debt of the taxpayer, and where the land is occupied by a tenant in dower, and the taxes are assessed to her, they are not a lien on the fee, and hence on the falling in of the life estate of such tenant before payment, or a final decree to enforce the same, the lien and tax are lost. (State v. Campbell et al., Sup. Court of Tenn., May 10, 1897.)

The tax on foreign corporations, like domestic, is ad valorem on the actual cash value of its capital stock, including its franchises, easements, incorporeal rights and privileges, and shall not be less than the actual cash value of its shares of stock and bonded debt. In counties having a population of fifty thousand or more, assessments are made by an assessor elected by the people every four years. In other counties each civil district elects an assessor for the district. They shall assess personal property annually, and real estate every two years. The comptroller of the state treasury shall prepare the assessment schedule and furnish same to the various county court clerks, who shall, in turn, furnish same to the assessors. The assessors shall report said assessments to the county court clerks on or before the first Monday of June each year as to personalty privileges and polls, and same every two years as to realty. Reports shall be made for each current year, January 1 to January 1. The report for realty stands good for two years. Taxes shall be due and payable on the first Monday of October of each year. If not paid before March 1 following, interest shall accrue thereon from that time, and a penalty of one per cent. per month is added thereto for such delinquency. Distress warrants shall issue on March 1 leviable on personal property of delinquents, and if not then satisfied on the first of May the property taxed shall be advertised for sale and sold the 1st Monday in June following.

A foreign corporation doing business in Tennessee is taxed the same as a home corporation.

Taxes are also assessed and collected by chartered municipalities upon all property within their corporate limits, including the property of foreign corporations, its stocks, franchises, easements, etc. Cities usually have their own tax assessors and collectors, but when they' have none the county trustees collect for such municipalities.

Testimony. In civil causes persons are not incompetent as witnesses because parties to the suit or interested in the issue. (Code (M. & V.), § 4563; Acts, 1869-70, ch. 68, § 1.) In actions by or against executors, administrators, or guardians, in which judgment may be rendered for or against them, neither party shall be allowed to testify against the other as to any transaction with or statement by the testator, ward, or intestate, unless called to testify thereto by the opposite party. (Code (M. & V.), § 4565; Acts, 1869–70, ch. 78, § 1.) Husband and wife are competent witnesses in a cause to which they are parties, but neither shall testify to any matter that occurred between them by virtue or in consequence of the marital relation. (Act of March 27, 1879.)

Trust Deeds. See Mortgages.

Wills.No last will or testament shall be good or sufficient to convey or give an estate

in lands unless written in the testator's lifetime and signed by him, or by some other person in his presence and by his direction, and subscribed in his presence by two witnesses at least, neither of whom is interested in the devise of the said lands. (Code (M. & V.), § 3003.) But a paper writing, appearing to be the will of a deceased person, written wholly by him, having his name subscribed to it, or inserted in some part of it, and found, after his death, among his valuable papers, or lodged in the hands of another for safe keeping, shall be good and sufficient to give and convey lands, if the handwriting is generally known by his acquaintances, and it is proved by at least three credible witesses that they verily believe the writing and every part of it to be in his hand. (Code (M. & V.), § 3004.)

Every devise shall convey the entire estate of the testator in the lands, unless the contrary intent plainly appear from the words and context of the will. (Code (M. & V.), § 3005.)

No nuncupative will shall be good where the estate exceeds two hundred and fifty dollars, unless proved by two disinterested witnesses present at the making thereof; and unless they, or some of them, were especially required to bear witness thereto, by the testator himself; and unless it was made in his last sickness, in his own habitation or dwelling-house, or where he had been previously residing ten days at least, except he be surprised by sickness on a journey or from home and dies without returning to his dwelling. (Code (M. & V.), § 3006.) No nuncupative will shall be proved by the witnesses after six months from the making, unless it were put in writing within ten days; nor shall it be proved till fourteen days after the death of the testator; nor till process has issued to call in the widow or next of kin, or both, if conveniently to be found, to contest it. (Code (M. & V.), § 3007.)

No written will shall be revoked or altered by a subsequent nuncupative will, unless the same be in the life-time of the testator reduced to writing and read over to him and approved; and unless the same be proved to have been so done by the oaths of two witnesses at least who shall be such as are admissible in trials at common law. (Code (M. & V.), § 3008.)

A married woman of age may dispose of any estate in lands or personalty by will in writing in the execution of a special power to that effect, subscribed by herself, or by some other person in her presence and by her direction; and the subscription shall be made or the will acknowledged by her, in the presence of at least two witnesses, subscribing the will with their names in the presence of the testatrix. (Code (M. & V.), §§ 3009, 3345, 3346; Act March 2. 1870.)

Wills executed in other States, or in any of the Territories, or in the District of Columbia, shall be proved according to the laws of this State, and certified in the manner prescribed by the act of Congress of 1790, Session 2, chapter 11. A copy of a will so certified shall be registered in the county where the land lies, and a copy from the books of the register duly certified shall be evidence. And where the last will and testament of any person deceased is proved in a court of any State or Territory of the United States, or before the mayor of any city, any person interested may present a copy thereof, duly authenticated, to the county court of any county in the State where the land or estate devised or disposed of by the will is situated; and thereupon such court may order the same to be filed and recorded; and said copy, when so recorded, shall have the same force and effect as if the original had been executed in this State, and proved or allowed in the courts of this State. And where the same is proved before the mayor of any city or corporation, the authentication shall be under the hand of the mayor and the seal of the city or corporation. Such copy so authenticated, or a copy thereof when recorded, certified by the clerk of the court in this State where the same is recorded, shall be evidence, and said will, if proved according to the laws of this State as to wills executed within this State, shall be sufficient to pass lands and other estates. (Code (M. & V.), §§ 3022-3028 )

As to wills of personalty, no subscribing witnesses are necessary. It is not necessary that it should be written, or signed, by the testator; but two witnesses, or equivalent testimony, are required to establish it.

There is no statute, or decision of the supreme court, invalidating a typewritten will, if properly signed and witnessed as required, and such will, if otherwise formally and legally executed, would doubtless be upheld.

There is no statutory restriction regarding the right of a devisor to leave his property to charitable objects, other than that affecting the right of the wife to homestead and dower in the property of which he dies seized. Children may be disinherited.

LAWS OF TEXAS.

LAWS OF TEXAS

RELATIVE TO THE

COLLECTION OF DEBTS,

TAKING OF DEPOSITIONS, ETC.

REVISED EXPRESSLY FOR HUBBELL'S LEGAL DIRECTORY, DECEMBER 1, 1906, BY MESSRS. BAKER, BOTTS, PARKER AND GARWOOD, OF THE HOUSTON BAR.

: Acknowledgments.-See Deeds; also Affidavits, etc.

Actions. Suits are brought by petition clearly setting out the plaintiff's cause of action and prayer for relief, without any distinction between law and equity, upon which citation issues to the defendant, and if he be a non-resident of the county where suit is brought, a copy of the petition is served.

The defense is by answer, and the defendant may "plead at the same time as many several matters of law or fact as he shall think necessary for his defense; " but they must be filed in due order of pleading, which is understood to mean the order of pleading at common law. He may plead set-offs or cross-actions in reconvention. If he deny the execution of a writing declared on, or the consideration of such writing, the plea must be verified by oath. So a petition which prays for an attachment, injunction, sequestration, or other process by which property is sought to be seized, must be verified by affidavit.

To compel a defendant to answer at the next term of any court, the citation must be served on him ten entire days before the first day of the term. See Service.

The answer must be put in on or before the second day of the term in the district or county court, and appearance must be made on the first day of the term in justices' courts, otherwise the plaintiff is entitled to judgment final by default in cases where the demand is liquidated, and in other cases by default with a writ of inquiry. For security of costs, etc., see Costs.

In justices' courts the pleadings are ore tenus, with the exception, that the plaintiff first files a statement of his claim; and if the defendant plead any matter in abatement it must be in writing. In other respects the proceedings are the same as in the district courts. ·See Claims against Estates of DeAdministration of Decedents' Estates. ceased Persons.

Affidavits, Acknowledgments, etc.-Oaths and affirmations are required to be administered in the mode most binding on the conscience, and shall be taken subject to the pains and penalties of perjury.

Affidavits may be made in all cases by an agent or attorney cognizant of the facts. They shall be in writing and signed by the party making the same.

The following officers are authorized to take affidavits and acknowledgments or proof of instruments for record, and give certificates thereof, and take depositions: 1. In this State, any clerk of the district court, any judge or clerk of the county court, or any notary public within their several counties. 2. Without this State and within the United States, any clerk of a court of record having a seal, any notary public, or any commissioner of deeds duly appointed under the laws of this State within some other State or Territory. 3. Without the United States, any notary public or any minister, commissioner, or chargé d'affaires of the United States resident in and accredited to the country where the affidavit, acknowledgment, or deposition may be taken; or any consul general, consul, vice consul, commercial agent, vice commercial agent, deputy consul, or consular agent of the United States resident in such country. (Rev. Statutes, 1895.) The official character of a foreign notary public need not be attested except by his own seal. Secretary of state certifies to official character of notaries, commissioners, etc., when desired.

Aliens.- Aliens have such rights to personal property as are or shall be accorded citizens of the United States by the laws of the nation to which they belong, or by treaty of the United States with such nation. By Act of April 12, 1892 (took effect July 12, 1892), lands "now owned" by aliens are secured to them. Aliens who are inhabitants of the State may acquire and hold lands during residence, with right to alienate same within ten years after ceasing to be such inhabitant. Aliens may acquire and hold lands in any incorporated or platted city, town, or village without restriction. Aliens may hereafter acquire and hold other lands in course of justice in collection of debts, and acquire and enforce liens thereon, or take by devise or descent; but unless they become inhabitants or declare their intention of becoming citizens, they must alienate same within ten years, or same will be subject to escheat; proceeds of sale, less costs, to be held for alien owner.

Time does not run against minors. It runs against persons of unsound mind after appointment of guardian.

Appeals. All appeals are taken in first instance to the courts of civil appeals. The supreme court has revising jurisdiction over final judgments of the courts of civil appeals as to matters of law, by writ of error granted by the supreme court itself on petition showing grounds therefor. This jurisdiction also extends to judgments not final (or conclusive of case) in cases where the state or railroad commission is party, or the construction of the constitution, or a law of the United States or validity of a state statute or title to a state office, or contradictory decisions of courts of civil appeals, or disagreements of judges thereof, are involved. From the district court to the court of civil appeals, appeals can be taken from final judgments, and from interlocutory orders appointing receivers or trustees. They are allowed upon notice given in open court, and in civil cases must, in order to obtain supersedeas, be supported by bond to the opposite party with sureties in double the amount of the judgment. The bond must be filed and approved by the clerk of the court within twenty days from the adjournment of the court, or, if term of court may by law continue longer than eight weeks, within twenty days from notice of appeal, if appellant resides in the county, or thirty days if he resides out of county. The record must be filed in the court of civil appeals within ninety days from date of filing bond.

Writs of error are used as only another mode of appeal to the courts of civil appeal, and can be sued out at any time within one year from the date of the judgment. To obtain supersedeas, bond must be given in like manner as in cases of appeal. This writ is obtained by filing a petition addressed to the clerk of the court praying for it, and by serving copy of the same with citation on defendant in error.

Appeals and writs of error can also be obtained by giving bond for costs, but in such case no supersedeas will issue.

Appeals and writs of error from the county courts can be taken in civil cases to the court of civil appeals, under the same regulations that are provided in reference to the district

court.

Appeals may be taken from justices' courts in civil cases to the county courts, when the judgment, or amount in controversy, exclusive of costs, exceeds twenty dollars, by giving bond within ten days to the opposite party to be approved by the justice. Such appeal must be filed at the next term of the county court, where it is docketed and the cause is tried de novo. Retrial of such cases may also be obtained by a writ of certiorari from the county court, on a proper showing on oath, and bond, filed within ninety days from date of judgment. The judgment of the county court upon such retrial is final where the judgment does not exceed one hundred dollars exclusive of costs.

Arrest. Imprisonment for debt is abolished.

Assignments. Except as affected by the national bankruptcy act of 1898, the following statute respecting assignments is in force.

Assignments for the benefit of creditors, made by any debtor, insolvent, or in contemplation of insolvency, must provide for the distribution of all the estate, real and personal, of such debtor, except such as is exempt by law from execution, among his creditors, in proportion to their respective claims; and shall be so construed and enforced, however expressed. The assignment should be authenticated for record in the same manner as conveyances of real estate or other property. The law requires that the assignment have annexed an inventory of all the creditors of the assignor, giving places of residence, if known, the amount and nature of their respective claims, the consideration of each and the place where debt arose, a statement of any judgment or other lien securing any debt, a full inventory of the debtor's estate, real and personal, in law or in equity, at date of assignment, and the liens thereon, and all vouchers and securities relating thereto, and the value of such estate; which inventory shall be sworn to. The benefits of the assignment may be limited to such creditors as will accept the same in full discharge of the debtor, but such discharge shall not take effect as to creditors who receive less than one third of their debts. The assignee is required, within thirty days from the date of the assignment, to give public notice of his appointment in a newspaper of the county where the assignor resides or does his principal business, or in the nearest newspaper, for three weeks; and also in person or by mail to each creditor, where he can do so. Each creditor consenting to the terms of the assignment must in writing make known to the assignee his consent within four months after the publication above provided for, and no creditor failing so to do will be permitted to receive the benefits of the assignment; provided, however, that any creditor who had no actual notice of the assignment, and shall give in his consent before distribution, is entitled to receive his share. The receipt of any portion of his claim from the assignee by any creditor is made conclusive evidence of the assent of such creditor.

The assignee is required to place the assignment on record forthwith, and shall, before taking possession of the estate, execute a bond with sureties, to be approved by the judge of the district or county court, conditioned for the faithful discharge of his duties under the assignment; which bond may be sued on by the assignor or any creditor or creditors, severally or jointly, for any damage arising from its breach. Creditors assenting to the assignment must, within six months from the time of publication first made of appointment of assignee, file with the assignee a distinct statement of the nature and amount of their claims against the debtor, which must be supported by the oath of the creditor, his agent or attorney, that the statement is true, that the debt is just, and that there are no credits or offsets that should be allowed against the claim, except as shown by the statement. Such statement prima facie justifies the assignee in allowing it as a valid claim, and it must be