For cases in Dec.Dig. & Am.Dig. Key-No.Series & Indexes see same topic and KEY-NUMBER
64(9) (La.) Act not invalid as to liquors | with reference to amount of business done.- requiring no definition because not sufficiently State v. Shepard, 667. defining other liquors.-State v. Marceaux, 916.
II. GENERAL AND SPECIAL OR LOCAL
67 (Fla.) Classification may be reason- able as to one and arbitrary as to another sub- ject, or one classification reasonable and the other arbitrary.-State v. Shepard, 667. Arbitrary classification does not affect organic rule requiring generality and uniformity of operation.-Id.
III. SUBJECTS AND TITLES OF ACTS.
1101⁄2 (1) (Ala.) Title of act providing for state-wide fever tick eradication held not vio- lative of requirement as to subject and title.- Hagan v. State, 600.
121(1) (Ala.) Act, delegating power to commissioners' court to tax vehicles within county, held to state its object in its title.- Hill v. Moody, 422.
V. REPEAL, SUSPENSION, EXPIRATION, AND REVIVAL.
77(1) (Ala.App.) Act prohibiting stock in certain counties from running at large held un- constitutional, as a local law.-State v. Wil-161(1) (Ala.) Rule as to partial repeal of liams, 381.
82 (Ala.App.) Money Lenders Act not in- valid as local law affecting liens.-Alabama Bro- kerage Co. v. Boston, 289.
84 (Ala.App.) Money Lenders Act not void as local law regulating rate of interest.-Ala- bama Brokerage Co. v. Boston, 289.
old statute by enactment of new stated.-Levy, Aronson & White v. Jones, 733.
Act dealing fully with entire subject of former act repeals it.-Id.
VI. CONSTRUCTION AND OPERATION. (A) General Rules of Construction.
102(1) (Fla.) Generality and uniformity of operation do not forbid reasonable classi-181(1) (Ala.) Construed according to leg- fications, legality depending on nature and sub-islative intent.-Street v. Cloe, 591. ject of operation.-State v. Shepard, 667.
206 (Ala.) Entire statute considered
102(2) (Fla.) In prescribing compensation construction thereof.-Street v. Cloe, 591. for county officers from uniform fees collected,228 (Ala.) Proviso strictly construed.--Um- classification may be based on total receipts ble v. State, 531.
For cases in Dec.Dig. & Am.Dig. Key-No.Series & Indexes see same topic and KEY-NUMBER
STREET RAILROADS.
II. REGULATION AND OPERATION. 85(3) (Ala.App.) Automobile and street car have equal rights to use street.-Alabama Pow- er Co. v. Bradley, 73.
1242 (Ala.) Franchise tax collectible from corporation under receivership.-State v. Bradley, 595,
V. LEVY AND ASSESSMENT.
| (B) Assessors and Proceedings for As-
99(6) (Ala.App.) Automobile driver, stop- ping between wagon and track, held negligent. 309 (Ala.) Collection of franchise tax is -Alabama Power Co. v. Bradley, 73.
103(1) (Ala.) Last clear chance rule is operative whether injury happened on public or private highway.-Bradley v. Wood, 534.
103(3) (Ala.) Danger from wanton or neg- ligent misconduct not assumed by one near tracks.-Bradley v. Wood, 534.
ministerial and requires no assessment, not- withstanding prescribed statutory proceedings judicial in nature.-State v. Bradley, 595. "Assessment" a judicial act of listing and ap- praising.-Id.
319(1) (La.) Local authorities have same liberty of judgment in making assessments for 103(3) (Ala.App.) Avoidable injury to neg- local taxation as state board for state taxation. ligent driver actionable.-Alabama Power Co.-Crowell & Spencer Lumber Co. v. Word, 678. v. Bradley, 73.
114(19) (Ala.App.) Finding of subsequent negligence as to negligent automobile driver held contrary to evidence.-Alabama Power Co. v. Bradley, 73.
1. NATURE AND EXTENT OF POWER IN GENERAL.
Instructions to assess by state board held not to prevent exercise of judgment in fixing
319(2) (La.) Assessment presumed correct
until clear case of error shown.-Lake Charles Ry., Light & Water Works Co. v. Reid, 743.
One attacking valuation of special franchise must establish claim for relief by clear and con- vincing proof.-Id.
(C) Mode of Assessment in General.
4 (Ala.) Federal Farm Loan Act, exempt- ing from taxation, held not to exempt from privilege or license tax for recording mortga-347 (Ala.) "Fair and reasonable value," ges.-Crosland v. Federal Land Bank of New Orleans, 7.
III. LIABILITY OF PERSONS AND PROP- ERTY.
"value," "cash," as used in the Revenue Act, construed; "cash sale"; "cash value."-State v. Woodward, 826.
348 (La.) Value of timber should be esti- mated as a whole, and cost of logging deducted.
(A) Private Persons and Property in Gen--Crowell & Spencer Lumber Co. v. Word, 678.
1052 (Ala.) Privilege or license tax for recording instruments held not ad valorem or direct tax.-Crosland v. Federal Land Bank of New Orleans, 7.
State statute, requiring collection of "privilege or license tax" on registration of mortgage, held not to conflict with Federal Farm Loan Act as to payment of tax by borrower.-Id.
(B) Corporations and Corporate Stock and Property.
117 (Ala.) Franchise tax collectible though there is complete corporate inactivity.-State v. Bradley, 595.
(D) Mode of Assessment of Corporate Stock, Property, or Receipts. 376(1) (La.) Assessed value of tangible property taken in computing fair return for purpose of valuing franchise.-Lake Charles Ry. Light & Water Works Co. v. Reid, 743.
Owner of franchise entitled to fair return on money borrowed and invested as capital, but not on borrowed money devoted to other pur- poses.-Id.
Assumed that value of tangible property in- cludes improvements over original investment made with borrowed funds.-Id.
Net earnings should be capitalized in valuing
franchise at same rate allowed on tangible property.-Id.
Improper to add primary value to value of franchise found by capitalizing net earnings. -Id.
Reasonable charge for maintenance or repairs and depreciation charge should be deducted in valuing franchise.-Id.
Board not justified in making flat deduction from assessed value for depreciation in valuing franchise.-Id.
XII. FORFEITURES AND PENALTIES. 840 (Ala.) Franchise tax penalty held col- lectible from receiver from funds in his hands. State v. Bradley, 595.
TELEGRAPHS AND TELEPHONES.
II. REGULATION AND OPERATION.
54(7) (Ala.App.) Sender of interstate message bound by limitation of liability in es- tablished tariff.-Western Union Telegraph Co. 386(1) (Miss.) Actual and not fictitious v. Preister, 231. sum of bank's undivided profits, surplus, and 54 (7) (Ala.App.) Limitation of liability accumulations should be reported for assess-binding on sender of interstate message with- ment. Bank of Commerce v. Adams County, out notice.-Western Union Telegraph Co. v. 442. Padgett, 238. 386 (2) (Miss.) Shares in bank should be assessed at true value.-Bank of Commerce v. Adams County, 442.
493 (8) (Ala.) Scope of trial de novo appeal to circuit court from property valua- tion stated.-State v. Brintle, 429.
Valuation of adjusters raises no evidential presumption of correctness on appeal.-Id.
499 (La.) Evidence held to show value at which timber and timber land returned was its fair and reasonable cash value.-Crowell & Spencer Lumber Co. v. Word, 678.
TENANCY IN COMMON.
I. CREATION AND EXISTENCE.
3 (Miss.) Where land is owned by one per- son, and trees thereon by another, either may acquire property of the other by purchasing at mortgage sale.-Day v. Hogans, 578.
See False Imprisonment, 2-40; Libel and Slander, 80-86; Municipal Corporations, 764-816; Negligence, 28-140; Tres- pass, 19-26; Trover and Conversion.
(A) Right of Action and Defenses. Attorney's fees denied in suit to cancel or reduce assessment when plaintiff successful.19(1) (Ala.) Legal title to land or trees cut essential.-Smith v. Collier, 648. Evidence insufficient to show change in as-26 (Ala.) Owner of personalty may retake sessment after exposure of rolls for inspection. it. McGill v. Holman, 848.
Burden on one attacking assessment to show change therein after exposure of rolls for in- spection.-Id.
Evidence insufficient to show assessor did not exercise judgment in fixing local assessment. -Id.
499 (La.) Burden resting on party attack- ing valuation of franchise not sustained when reports upon which board acted not produced. Lake Charles Ry., Light & Water Works Co. v. Reid, 743.
Retaking of chattel left by owner unauthor- ized.-Id.
II. DOCKETS, LISTS, AND CALENDARS. Under constitutional prohibition against drawing money from treasury except when ap-11(2) (Ala.) Motion for transfer of cause propriated, tax collector representing state to equity side of docket signed by attorney for cannot be condemned for costs when represent- party held insufficient.-Briggs v. Prowell, 590. ing state, but city and parish liable.-Id.
VI. LIEN AND PRIORITY. 514 (Ala.). Loss or destruction of assess- ment records did not annul lien, though amount of taxes could not be ascertained from compe- tent record evidence.-Bailey v. Folsom, 479.
IV. RECEPTION OF EVIDENCE. (C) Objections, Motions to Strike Out, and Exceptions.
75 (Ala.) Objection to question on specific ground waived other grounds of objection.— Alabama Power Co. v. Talmadge, 548.
85 (Ala.) Admission of letter, a part of which was competent, over objection to entire letter, not error.-Starr Jobbing House v. May Hosiery Mills, 572. au-
VII. PAYMENT AND REFUNDING OR RE. COVERY OF TAX PAID.
541 (Ala.) Immaterial under statute thorizing recovery of taxes paid that they were not paid under compulsion.-Allred v. Dunn, 390.
542 (Ala.) Immaterial under statute au- thorizing recovery of taxes paid that they were not paid under protest.-Allred v. Dunn, 390. VIII. COLLECTION AND ENFORCEMENT
AGAINST PERSONS OR PERSONAL PROPERTY.
V. ARGUMENTS AND CONDUCT OF COUN- SEL.
119 (Ala.) Overruling of objection to anec- dote related by counsel in argument to jury held not error.-Starr Jobbing House v. May Hosiery Mills, 572.
125(2) (Ala.) Argument of plaintiff's coun- sel that defendant incorporated labor union was a nonresident and people of another state held prejudicial.-Brotherhood of Painters, Decora- tors and Paperhangers of America v. Trimm, 533.
(B) Summary Remedies and Actions. 572 (Ala.) Tax collector may bring suit in equity to enforce lien.-Wilkins v. Folsom, 547. (C) Remedies for Wrongful Enforcement. 608 (9) (Ala.) Equity will not enjoin col- lection of tax on ground that amount could not be ascertained because of loss or destruction 133(2) (Ala.) Remarks of counsel to ju- of assessment records.-Bailey v. Folsom, 479. ry as to detention of jurors held not ground for
133(1) (Ala.) Court's remark that improp- er statements to jury were matter of argument held approval of argument. Brotherhood of Painters, Decorators and Paperhangers of America v. Trimm, 533.
For cases in Dec.Dig. & Am.Dig. Key-No.Series & Indexes see same topic and KEY-NUMBER new trial, in view of charge.-Brewer v. Var-253 (5) (Ala.) Instruction ignoring tial element properly refused.-Sovereign Camp, W. O. W.. v. Bass, 537.
Statement of counsel in argument to jury as to venue held not ground for new trial.-Id.
VI. TAKING CASE OR QUESTION FROM JURY.
(A) Questions of Law or of Fact in Gen- eral.
140(1) (Ala.) Credibility of evidence for jury.-Dye-Washburn Hotel Co. v. Aldridge,
253 (9) (Ala.) Refusal of charges ignoring evidence held proper.-Alabama Great South- ern R. Co. v. Molette, 644.
that determination must rest on evidence be- 256(6) (Ala.) Charge omitting statement fore jury not erroneous, in absence of request- 512. 143 (Ala.) General affirmative charge er-260(1) (Ala.) Refusal ed explanatory charge.-State v. Brintle, 429. roneous where evidence is conflicting.-Milli- struction covered by given charge not error.- of requested in- can v. Livingston, 620. 145 (Ala.) Error to refuse general affirm-260(9) (Ala.) Requested charge as to fail- Dye-Washburn Hotel Co. v. Aldridge, 512. ative charge as to count, where material aver- ments not proved.-Alabama Power Co. v. Co-surance policy properly refused.-National Cas- ure of premium payment to reinstate life in- nine, 22. ualty Co. v. McCarn, 31.
(D) Direction of Verdict.
174 (Ala.) General charge not asked as to particular count properly refused where evi- dence tended to prove some of the counts.- Starr Jobbing House v. May Hosiery Mills, 572.
VII. INSTRUCTIONS TO JURY.
260 (9) (Ala.) Refusal of charge already covered held not injurious.-Stull v. Daniel Mach. Co., 583.
(G) Construction and Operation. 296 (2) (Ala.) Instruction held cured by later instruction.-State v. Brintle, 429.
(A) Province of Court and Jury in Gen-296(11) (Ala.) Misleading instruction to amount of recovery held not ground for reversal, in view of other instructions.-Tomme v. Pullman Co., 462.
191(5) (Ala.) Charge not defective in as- suming, without hypothesis that plaintiff in false imprisonment action, was arrested.-Sokol Bros. Furniture Co. v. Gate. 724.
191(7) (Ala.) Requested instructions as- suming fact in issue held properly refused as on weight of evidence.-Dye-Washburn Hotel Co. v. Aldridge, 512.
TROVER AND CONVERSION.
I. ACTS CONSTITUTING CONVERSION AND LIABILITY THEREFOR.
(Ala.) "Conversion" defined.-McGill v.
192 (Ala.) Charge assuming plaintiff's lack of knowledge of defect in street held justified. -City of Montgomery v. Ferguson, 4. 192 (Ala.) Instruction held not erroneous in assuming undisputed fact.-Montevallo Min- See Mortgages. ing Co. v. Little, 873.
194(16) (Ala.) Requested charge, in effect equivalent to affirmative charge, held properly refused.-City of Montgomery v. Ferguson, 4. 194(16) (Ala.) Instruction held on weight of evidence.-Dye-Washburn Hotel Co. v. Ald- ridge, 512.
(B) Necessity and Subject-Matter. 214 (Fla.) Refusal of requested charge held error.-Southern Utilities Co. v. Mat- thews, 188.
(C) Form. Requisites, and Sufficiency.
1. CREATION, EXISTENCE, AND VA-
(B) Resulting Trusts.
77 (Ala.) Payment necessary at date of de- there was only a parol contract of purchase.- livery of deed or original transaction, where Heflin v. Heflin, 719.
IV. MANAGEMENT AND DISPOSAL OF TRUST PROPERTY.
233 (3) (Ala.) Not error to refuse charge191(1) (Ala.) Trustees under will held au- in which jury had to examine pleadings to as- certain issues.-Woodward Iron Co. v. Wil- thorized to convey title to realty purchased.- liams, 523. Goodwyn v. Cassels, 405.
234(7) (Fla.) Instruction should not im- pose greater burden on party than law re- quires. Payne v. Ivey, 143.
237(6) (Ala.) Instruction held erroneous as requiring too high a degree of proof. Bierley v. Shelby Iron Co., 829.
240 (Ala.) Requested instruction held properly refused as argumentative.-Dye-
Washburn Hotel Co. v. Aldridge, 512.
VI. ACCOUNTING AND COMPENSATION OF TRUSTEE.
305 (Ala.) Bill for accounting by trustee held demurrable.-Henley v. Rucker, 879.
VII. ESTABLISHMENT AND ENFORCE- MENT OF TRUST. (C) Actions.
365(3) (Ala.) Limitations or laches held
240 (Ala.) Charge equivalent to a mere argument properly refused.-Alabama Great not available against bill to establish and en- Southern R. Co. v. Molette, 644.
125 (Ala.) State court had jurisdiction in action against Emergency Fleet Corporation. Refusal of instruction on code and municipal-U. S. Shipping Board Emergency Fleet Cor- ordinances tending to mislead and not applica- poration v. Sherman & Ellis, 834. ble to facts not error.-Id.
Refusal of instruction not based on evidence
253(4) (Ala.) Requested instruction held
3 (Ala.App.) Proof of act of prostitution properly refused as elliptical.-Dye-Washburn in defendant's house unnecessary.-Edison v. Hotel Co. v. Aldridge, 512. State, 352.
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