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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

LAWS.

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

in

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.

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1911, p. 612, § 21.

217

1919, p. 443, § 367.

694

Art. 304

748

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For cases in Dec.Dig. & Am.Dig. Key-No.Series & Indexes see same topic and KEY-NUMBER

REVISED STATUTES.

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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-

sessment.

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.

TAXATION.

1. NATURE AND EXTENT OF POWER IN
GENERAL.

Instructions to assess by state board held
not to prevent exercise of judgment in fixing

local assessment.-Id.

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.

eral.

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.

93 SO.-62

(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.

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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.

-Id.

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.

TORTS.

See False Imprisonment, 2-40; Libel and
Slander, 80-86; Municipal Corporations,
764-816; Negligence, 28-140; Tres-
pass, 19-26; Trover and Conversion.

TRESPASS.

II. ACTIONS.

(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.

-Id.

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.

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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.

essen-

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.

ner, 448.

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.

(E) Requests or Prayers.

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.

eral.

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.

as

(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.

Holman, 848.

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.

TRUST DEEDS.

See Monopolies,

TRUSTS.
21.

1. CREATION, EXISTENCE, AND VA-

LIDITY.

(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.

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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

not error.-Id.

253(4) (Ala.) Requested instruction held

VAGRANCY.

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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