White, reimbursement for the amount of the defalcation of said William L. White, while quartermaster general, in the sum of $31,180.26, and interest thereon at six per cent from September 1, 1899, to October 22, 1900, amounting to $2,140.88. A judgment for the full amount of both principal and interest, $33,321.14, was obtained October 25, 1900. This sum was received by the attorney general and turned over to the state treasurer, December 15, 1900 (as of October 24, 1900). See note * below.

THE PEOPLE OF THE STATE OF MICHIGAN v. CONTINENTAL TOBACCO CO.

Circuit court, Wayne county. Declaration in assumpsit to collect from the Continental Tobacco Company, a foreign corporation doing business in this state, a franchise fee of one-half of one mill upon each dollar of an increase of its capital stock. Service of the declaration was had upon Oren Scotten, agent for the service of process in Michigan; but prior to such service the defendant had withdrawn from and ceased doing business in the state and had revoked the authority of its agent in this state. On January 9, 1901, the case was discontinued on account of defective service, without costs to either party, and without prejudice. As the company was doing no business in the state and had no agent here, the state's claim could not be enforced in the courts of this state.

ASSUMPSIT CASES, IN THE SUPREME COURT, DISPOSED OF UP TO JUNE 30, 1901.

PEOPLE OF THE STATE OF MICHIGAN v. ERNEST L. SHURLY.

Supreme court. Error by the people to circuit court, Wayne county. Declaration in assumpsit against Dr. Ernest L. Shurly, a physician practicing in the city of Detroit, to recover a penalty for the violation of sec. 44 of act No. 158 of the public acts of 1895 (sec. 4453, C. L. 1897), in neglecting to report to the health officer the existence of a case of consumption, a disease claimed to be contagious within the meaning of act 158, which had come under his care and treatment. Submitted June 12, 1900. Judgment reversed and new trial ordered, September 18, 1900. (83 N. W. 595; 124 Mich. 645.)

PROHIBITION CASES, IN CIRCUIT COURTS, DISPOSED OF UP TO JUNE 30, 1901.

ANGUSTUS C. STELLWAGEN, ADMINISTRATOR. v. DURFEE, JUDGE OF PROBATE, WAYNE COUNTY.

Circuit court, Wayne county. Application for writ of prohibition by Augustus C. Stellwagen, administrator of the estate of Christopher Moross, deceased. The facts, briefly stated, were that the probate court for the county of Wayne attempted to tax the transfer of the estate of Christopher Moross, amounting to $8,000, and descending to a son, two

Note:-See also case of People v. Arthur F. Marsh, page 10. In'Re Military Matter, page 36, and opinion to Hon. Roscoe D. Dix, Auditor General, of July 6, 1900, page 47..

daughters, and two children of a deceased son, under the provisions of act No. 188 of the public acts of 1899, known as the inheritance tax law. Writ of prohibition was applied for on the ground that as the heirs at law were within the privileged class named in sec. 2 of the act, each of them was entitled to an exemption of $5,000, and that therefore no part of the estate was taxable. The writ of prohibition was refused by the circuit court for Wayne county, the reason assigned therefor being that the exemption of $5,000 provided for in sec. 2 of said act was intended to be granted but once to each estate of a decedent, and not to each distributive share into which such estate might be divided. Argued and submitted May 18, 1901. Writ denied May 20, 1901, and case review upon certiorari from the supreme court. (See page 34.)

UNION TRUST CO. v. DURFEE, JUDGE OF PROBATE, WAYNE COUNTY.

Circuit court, Wayne county. Relator applied for writ of prohibition to restrain Edgar O. Durfee, judge of probate, from appointing an appraiser under the inheritance tax law (act 188, P. A. 1899) for the purpose of arriving at the true cash value of the estate of Harvey C. Parke, deceased, in order to compute the inheritance tax thereon. Mr. Parke died prior to the passage of the act, and the proceeding was instituted principally as a test case for the purpose of determining whether the inheritance tax law was retroactive, and applied to estates of persons dying prior to, but not closed up, at the time of its taking effect. Stipulation was entered into on June 14, 1901, that an order be entered granting to relator the relief asked.

PROHIBITION CASES, IN THE SUPREME COURT, DISPOSED OF UP TO JUNE 30, 1901.

UNION TRUST CO. ET AL. v. DURFEE, JUDGE OF PROBATE, WAYNE COUNTY.

Supreme court. Application by the Union Trust Company, Mary E. Smith and James C. McCaul for a writ of prohibition to restrain the appointment of an appraiser under the inheritance tax law (act 188, P. A. 1899) for the purpose of ascertaining the tax on certain property. The proceeding was instituted for the purpose of testing the constitutionality of the act imposing a tax upon the transfer of property by inheritance, etc. Submitted June 12, 1900. The act was held to be constitutional, except as to those provisions which made the expenses of collection payable out of the proceeds of the tax, and writ was denied January 29, 1901. (125 Mich. 487; 84 N. W. 1101.)

REPLEVIN CASES, IN CIRCUIT COURTS, DISPOSED OF UP TO JUNE 30, 1901.

THOMAS T. ALLEN v. HELEN C. COWLEY.

Circuit court, Alcona county. Replevin. The plaintiff cut and claimed to own certain logs and bark which grew upon land described in the

declaration. It was afterwards taken from his possession by the defendant under a claim of ownership: First, as purchaser at a sale by the sheriff, under an auditor general's warrant; second, under a deed from one Ida Farnham, who is alleged to have owned the premises. Thereupon the plaintiff replevied the logs and bark. Heard September 10, 1900. Judgment entered in favor of defendant.

FALSE IMPRISONMENT CASES DISPOSED OF UP TO
JUNE 30, 1901.

HARRY G. HUGHSON v. WILLIAM A. PALMER.

Circuit court, Berrien county. False imprisonment. The plaintiff claimed that the defendant, William A. Palmer, a deputy state game and fish warden, had unlawfully arrested said plaintiff, who thereupon brought suit, claiming one hundred dollars damages. A jury trial was had March 7, 1901, before John C. St. Clair, justice of the peace, St. Joseph, Michigan, resulting in a judgment for the plaintiff, but the case was appealed to the circuit court for the county of Berrien, March 8, 1901. Trial was commenced in the circuit court on May 2, 1901, and cause dismissed by consent of parties, in open court, May 3, 1901.

DISBARMENT PROCEEDINGS, IN THE SUPREME COURT, PENDING JUNE 30, 1901.

In re Elbert S. Roos.

PROHIBITION CASES, IN CIRCUIT COURTS, PENDING
JUNE 30, 1901.

People ex rel. Oren, Attorney General, v. Common Council City of Grand Rapids, and Leo A. Caro, City Comptroller.

Augustus C. Stellwagen, Administrator Estate of Christopher Moross, v. Durfee, Judge of Probate, Wayne County.

APPEALS UNDER INHERITANCE TAX LAW (ACT 188, P. A. 1899), IN PROBATE COURTS, PENDING JUNE 30, 1901.

In re Julia A. Edson.

REPLEVIN CASES, IN CIRCUIT COURTS, PENDING

JUNE 30, 1901.

William C. Sterling v. Menzo Swart.

EJECTMENT CASES, IN CIRCUIT COURTS, PENDING
JUNE 30, 1901.

Jane A. Sheldon v. John B. Dingman.

George E. Ranney v. Earl Griffis.

Charles B. Williams et al. v. Anson Love, and Dix, Auditor General. Andrew C. Maxwell v. John La Mie.

Emiline M. Grant v. Charles L. French.

EJECTMENT CASES, IN THE SUPREME COURT, PENDING JUNE 30, 1901.

State of Michigan v. Lake St. Clair Fishing & Shooting Club et al. State of Michigan v. Don M. Dickinson and Frank Guellet.

SCHEDULE G.

IN RE MILITARY MATTER.

Statement of money which was, through the efforts of the attorney general, paid over to the state (February 28, 1900) by the HendersonAmes Company of Kalamazoo, Michigan, on account of the pretended sale and re-sale of certain state military goods in 1899. (See note below.)

Principal

Interest for six months at six per cent.

Total

$11,988 14 359 64

$12,347 78

*

*NOTE.-See opinion to Hon. Roscoe D. Dix, Auditor General, of July 6, 1900, for detailed statement as to the facts relating to such payment, page 47. Also People v. Marsh, page 10, and People v. White, Ex-Quarter M. G., & Fidelity & Deposit Co., page 31.