the killing of stock of a stranger which come across the lands of an adjoining proprietor upon the railroad track through an open gate at a point where the company has such a fence as is required section 43 of the railroad law (Wag. Stat., p. 310), it is incumbent upon the plaintiff to show that the premises of the adjoining proprietor are not enclosed by a lawful fence. (Following Berry v. R. R. Co., 65 Mo., 172.) If the adjoining proprietor is satisfied with a sliding panel or gate at his farm-crossing instead of a gate hung and fastened with a latch or hook, as prescribed by section 43, no one else has a right to complain. A railroad company is not liable, under this section, for the killing of stock which come upon the track through a gate left open by some one else without the consent of the company. Harrington v. Chicago, etc., R. R. Co., Appellant, 71 Missouri Reports, 384. (April Term, 1880.) The doctrine of Morgan v. Louisiana, 93 U. S., 217, that immunity from taxation does not pass by a sale under a mortgage "on the property and franchises of a railroad company," reaffirmed. East Tennessee, etc., R. R. Co. v. Hamblen County, U. S. Supreme Court, October Term, 1880. Property assessed for taxation must be described by reference to government surveys, or by metes and bounds, or, if land is divided into lots, then by reference to authenticated plats. If a piece of land is designated as a lot, when there is no plat to which reference can be had to determine from what tract it has been formed, no judgment can be rendered against it for taxes, as it is not capable of location. While a government survey with a given number is a description of land well recognized, and which can be easily located, yet a lot therein of a certain number does not represent any ascertainable part of the survey, unless a plat has been made and recorded by competent authority, which divides the survey into lots. The revenue laws make it the duty of the owner, where a tract of land is divided into parcels so that it cannot be described without metes and bounds, to cause such lands to be surveyed and platted into lots, the plat to be certified and recorded; and the law provides that, if the owner shall neglect or refuse to cause this to be done within thirty days after being notified by the county clerk, such clerk shall cause the survey to be made and recorded, and the expense thereof to be added to the tax levied on such property. When the land is so surveyed and platted, and the plat recorded, the lots may be assessed according to their numbers. A survey and platting of a tract of land by a deputy county surveyor, at the instance of an assessor, without any notice by the county clerk to the owner, or not at the request of the clerk, the plat not being recorded, is not a compliance with the statute, and such survey and platting are unauthorized and binding on no one, and will not change the original description of the land. People ex rel. Weber v. Chicago, etc., R. R. Co., 96 Illinois Reports, 369. (October 2, 1880.) Under sec. 2, art. IX., of the constitution of 1875, all that can be exempted from taxation on account of forest and fruit-tree culture is the increased value to the land in consequence thereof. Accidental omissions of property, in making assessments for taxation, do not invalidate the tax upon other property. Omissions or exemptions purposely made under a misapprehension of the law, and in the belief that the property is not taxable, is not a sufficient ground for enjoining the collection of a tax upon other property otherwise legally imposed. Under the law of this State, where a tax-payer feels himself wronged by the assessment or valuation of his own or other property for taxation, he has an adequate legal remedy by a resort to the county board of equalization; and neglecting this, he can have no standing in a court of equity for relief. Burlington, etc., R. R. Co. v. Commissioners of Seward County, 10 Nebraska Reports, 211. (January Term, 1880.) INDEX. ACT OF GOD. See PLEADING AND PRACTICE, 4, 5 AD INTERIM ORDER. ADVERSE POSSESSION. ADVICE OF COUNSEL. AGENT. See MASTER And Servant, 10. 1. The track was unfenced. ANIMAL. The animal was picketed in an enclosed field, but 2. In order to recover for the killing of stock which come across the lands of an 3. A company is not liable for the killing of stock which come upon the track See PLEADING AND PRACTICE, 4; EMINENT DOMAIN, 8; FENCE. ATTORNEY. See GENERAL SOLICITOR. BAGGAGE. See CARRIER. BALLAST OF TRACK. See MASTER AND SERVANT, 24. BILL OF EXCEPTIONS. See PLEADING AND PRACTICE, 10. BOND. 1. Commissioners were empowered to subscribe for stock in a company when 2. A contract, therefore, between the company and the commissioners, whereby impaired by the amendment to the Constitution of the State which prohibited 3. Neither the charter of the city of Louisiana, Missouri, approved March 12, 4. A popular vote at an election held without authority of law does not bind the 5. Where bonds recite upon their face that they are issued in pursuance of a 6. A town subscribed for stock, and issued its bonds, each reciting that it 7. Where, before the subscription and bonds were voted, the company was 8. The P. C. & F. D. M. R. R. Co. was incorporated by the Legislature of Mis- |