IV. AMENDMENT, REVISION, AND CODIFI-| mining whether statute is recording act or
statute of limitations.-Morrison v. Farmers'
& Traders' State Bank, 225 P. 123.

PENAL CODE.

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

REVISED STATUTES 1908. 1 § 20-510

..1043

205

254

287

422

225 P.-74

266
245

1921, p. 1666.

1923, p. 592.

1923, p.

1011.

COLORADO.

CONSTITUTION.

Art. 6, 25........

245

§§ 3661, 3662, 3664, 3665 1078

1923, ch. 65, § 1, subsec.

4
1923, ch. 160..

REVISED STATUTES 1923.
257 $$ 10-116. 12-601......1064 1923, ch. 160, §§ 21, 22,
266 12-1301
85 58, 129...

491 $8 10519,
491 $ 10521

10520.

123

800

§§ 11066,
§ 11754

11067.

802

1000

$ 2

996

1917, ch. 156, § 12..
1919, ch. 67, § 2.

996

. 996

804

.1007

.1007

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

STREET RAILROADS.

1. ESTABLISHMENT, CONSTRUCTION, AND

MAINTENANCE.

18 (Cal.App.) Nature of franchise.-San
Francisco-Oakland Terminal Rys. v. Alameda
County, 225 P. 304.

24(4) (Cal.App.) Charge exacted under
franchise rental for use of highway.-San Fran-
cisco-Oakland Terminal Rys. v. Alameda Coun-
ty, 225 P. 304.

II. REGULATION AND OPERATION.

Lost Park Reservoir Co. v. Board of Com'rs of
Park County, 225 P. 269.

Interest on taxes recovered not allowed.-Id.
IX. SALE OF LAND FOR NONPAYMENT OF
TAX.

658(2) (Cal.App.) Tax sale without notice
held not made "at proper time" nor "as pre-
scribed by law."-Joslin v. Shaffer, 225 P. 307.

XI. TAX TITLES.
(B) Tax Deeds.

754 (Okl.) Tax deed void on face vests no
90 (3) (Cal.App.) Backing of street car interest in land described.-Clewell v. Cottle,
without warning or lookout held negligent.-225 P. 946.
Adamson v. City and County of San Francisco, 762 (Okl.) Tax deed not showing on face
225 P. S75.
amount for which each tract conveyed was sold
void. Clewell v. Cottle, 225 P: 946.

99(1) (Cal.App.) Driving of automobile
close to street car tracks held not contributory 788(5) (Cal.App.) Presumption from tax
negligence. Adamson v. City and County of deed of publication of notice of sale not con-
San Francisco, 225 P. 875.
clusive. Joslin v. Shaffer, 225 P. 307.

TAXATION.

Not lightly presumed that Legislature in-
tended to make tax deed conclusive evidence of
notice to owner.-Id.

819_(Okl.) Caveat emptor applies to tax
See Highways, 136, 137; Internal Revenue. sales.-Levy Bros. v. Board of Com'rs of No-

I. NATURE AND EXTENT OF POWER IN
GENERAL.

2 (Ariz.) Right to tax is condition prece-
dent to right to tx rate.-McCarthy v. City of
Tucson, 225 P. 329.

V. LEVY AND ASSESSMENT.
(C) Mode of Assessment in General.
3632 (Okl.) Price paid for lease on pro-
ducing oil property is "income" of landowner.
-Carter v. McCauley, 225 P. 527.

(E) Assessment Rolls or Books.
408 (Colo.) Listing and valuation should
be matter of definite record.-Antero & Lost
Park Reservoir Co. v. Board of Com'rs of
Park County, 225 P. 269.

425 (Colo.) Unit assessment
of proper-
ty of reservoir company held void.-Antero &
Lost Park Reservoir Co. v. Board of Com'rs
of Park County, 225 P. 269.

ble County, 225 P. 387.

821(2) (Okl.) Money paid at tax sale of
property, listed as improved when in fact va-
cant not recoverable.-Levy Bros. v. Board of
Com'rs of Noble County, 225 P. 387..

Money paid by holder of tax sale certificate
for subsequent taxes not recoverable, in ab-
sence of fraud or mistake; mistake in listing
lands as improved not mistake warranting re-
covery of taxes.-Id.

Statutes held not to afford relief to tax sale
purchaser of land erroneously listed.—Id.

XIII. LEGACY, INHERITANCE, AND
TRANSFER TAXES.

tax
859(1) (Mont.) Inheritance
statute
held not invalid.-State v. District Court of
Second Judicial Dist. of Montana in and for
Silver Bow County, 225 P. 804.

859 (2) (Mont.) State constitutional re-
quirement of uniformity held not to apply to
inheritance taxes.-State v. District Court of
Second Judicial Dist. of Montana in and for
Silver Bow County, 225 P. 804.

439 (Cal.App.) Failure to attach affidavit
to assessment book held cured by statute.-859 (7) (Cal.) Taxability of transfer made
Joslin v. Shaffer, 225 P. 307.

in contemplation of death determined by law in
effect when transfer made.-Riley v. Havens,
225 P. 275.

861 (Cal.) Legislative intent to make In-
heritance Tax Act of 1913 retroactive by re-
mong defense of statute of limitations.-Riley
v. Havens, 225 P. 275.

876 (6) (Kan.) Exemption of educational
and charitable institutions limited to institu-
tions of Kansas.-Morgan v. Atchison, T. & S.

VII. PAYMENT AND REFUNDING OR RE- F. Ry. Co., 225 P. 1029.

COVERY OF TAX PAID.

543 (2) (Colo.) Bank neglecting to apply to
governmental agencies for relief from tax
levy denied legal relief.-Union Nat. Bank of
Greeley v. Board of Com'rs of Weld County,
225 P. 851.

543(7) (Colo.) Finding that assessment
was on unsold water rights of reservoir com-
pany held sustained.-Antero & Lost Park Res-
ervoir Co. v. Board of Com'rs of Park County,
225 P. 269.

543(8) (Colo.) Finding that assessment on
reservoir rights construed as finding that as-
sessment on unsold water rights.-Antero &

895(2) (Mont.) Issuance of writ of control
held proper to review order refusing appoint-
ment of special inheritance tax appraiser.-
State v. District Court of Second Judicial Dist.
of Montana in and for Silver Bow County, 225
P. 804.

XIV. DISPOSITION OF TAXES COLLECTED,
AND FAILURE OF LOCAL AUTHOR-
ITIES TO COLLECT.

914 (Kan.) Interest on taxes collected by
county which has bid in property should be
disbursed in same proportion as taxes.-Board
of Education of Kansas City v. Griffith, 225 P.
1063.

See Assault and Battery, 40; False Imprisonment, 7-24; Forcible Entry and Detainer, 2; Fraud, 3-65; Libel and Slander, 10-89; Malicious Prosecution, 24-71; Municipal Corporations. 744800; Negligence, 3-136; Trover and Conversion.

918.

141 (Okl.) Court authorized to direct verdict where facts are undisputed.-Christopher Press Controller Co. v. N. S. Sherman Machine & Iron Works, 225 P. 505.

141 (Okl.) When court may direct verdict stated.-McFadden v. Paulson, 225 P. 528.

142 (Wash.) Province of jury to draw reasonable inferences from testimony.-Warren v. Lebam Mill & Timber Co., 225 P. 628.

(B) Demurrer to Evidence.

≈156(3) (Okl.) What demurrer to evidence admits, stated.-McFadden v. Paulson, 225 P. 528.

(D) Direction of Verdict.

178 (Okl.) Court should grant plaintiff's motion for directed verdict, where evidence is not conflicting and plaintiff has sustained burden of proof.-Amorita Milling Co. v. Miller, 225 P. 918.

VII. INSTRUCTIONS TO JURY.

(A) Province of Court and Jury in General.

13 (Okl.) Minor may recover for interfer-191 (8) (Cal.App.) Instruction held erroneence with order requiring father to support.-ous as assuming acts negligent.-Comer v. Los Sharum v. Sharum, 225 P. 682.

TRIAL.

See Continuance; Costs; Criminal Law,
628-834; Jury; New Trial; Venue.

For trial of particular actions or proceedings,
see also the various specific topics.
For review of rulings at trial, see Appeal and
Error.

IV. RECEPTION OF EVIDENCE.
(A) Introduction, Offer, and Admission of
Evidence in General.

54 (1) (Idaho) Admission of document restricted to purpose of introduction held not erroneous.-Gaskill v. Jacobs, 225 P. 499.

(C) Objections, Motions to Strike Out, and Exceptions.

105(2) (Mont.) Evidence on question of punitive damages admitted without objection held for jury.-Eablonski v. Close, 225 P. 129. AND CONDUCT OF ‚V. ARGUMENTS COUNSEL.

Angeles Ry. Corporation, 225 P. 869.

194(16) (Wash.) Instruction that driver was negligent if he drove on wrong side of street held error.-Bone v. Yellow Cab Co., 225 P. 440.

194 (17) (Cal.App.) On issue of master's liability to third person, instruction as to effect of notice to servant held error.-Comer v. Los Angeles Ry. Corporation, 225 P. 869.

194(17) (Okl.) Instruction as to excessive speed of train held erroneous as invading province of jury.-Atchison, T. & S. F. Ry. Co. v. Bratcher, 225 P. 941.

194 (20) (Okl.) Instruction as to measure of damages in action for assault held not on weight of evidence.-Chitwood v. Palmer, 225 P. 969.

(B) Necessity and Subject-Matter.

208 (Okl.) Refusal of instruction excluding justice's judgment discharging accused held erroneous.-Dolan v. Vail, 225 P. 173.

(C) Form, Requisites, and Sufficiency. 228 (1) (Okl.) Duty of court as to instructions stated.-McAllister v. Ealy, 225 P. 146. 1082 (Okl.) What questions to prospec-228(1)(Okl.) Instruction held not erronetive jurors affecting fact of insurance proper in damage suit stated.-Bass Furniture & Carpet Co. v. Electric Supply Co., 225 P. 519.

109 (Okl.) Rule as to when petition deemed good as against defendant's motion for judgment on opening statement of counsel, stated. McLaughlin v. Lagers, 225 P. 920.

115(3) (Kan.) Answer of garnishee not in evidence in main case not to be read to the jury commented on in argument.-First Nat. Bank v. Jucksch, 225 P. 111.

or

VI. TAKING CASE OR QUESTION FROM
JURY.

(A) Questions of Law or of Fact in Gen.
eral.

136(3) (Or.) Construction of written instrument is for court.-Wallace v. American Life Ins. Co. of Des Moines, Iowa, 225 P. 192.

ous for failure to submit defense of provocation in action for assault.-Chitwood v. Palmer, 225 P. 969.

Failure to include in particular instruction all of law applicable to issues held not error. Id.

to measure of 240 (Okl.) Instruction as damages in action for assault held not argumentative.-Chitwood v. Palmer, 225 P. 969. 243 (Okl.) Instructions must be consistent. -Schulte v. Garrett, 225 P. 904.

243 (Okl.) Instructions, in action against railroad and employees negligent under distinct theories of liability, making one employee liable for negligence of other, held erroneous.Atchison, T. & S. F. Ry. Co. v. Bratcher, 225 P. 941.

(D) Applicability to Pleadings and Evidence.

139(1) (Okl.) Court authorized to direct verdict where facts of conclusive character. 248 (Okl.) Duty of court not to state abChristopher Press Controller Co. v. N. S. Sher-stract principles.-McAllister v. Ealy, 225 P. man Machine & Iron Works, 225 P. 505.

146.