PUBLIC HEALTH LAW (CH. 45). §§ 160-174-168 N. Y. S. 434. § 190. Amended by Laws 1916, ch. 129-168 N. Y. S. 104. § 203. Amended by Laws 1916, ch. 129, § 10b(4)-168 N. Y. S. 104. PUBLIC LANDS LAW (Cн. 46). § 68-168 N. Y. S. 463. PUBLIC SERVICE COMMISSIONS LAW (CH. 48). § 4-168 N. Y. S. 760. § 50-168 N. Y. S. 331, 760. Ch. 34. Amended by Laws 1917, ch. 623-§ 168 N. Y. S. 472, 479. § 8. Amended by Laws 1917, ch. 623-168 N. Y. S. 476. § 8, subsec. 1-168 N. Y. S. 472. $ 8, par. 9c (3), (4), (7)—168 N. Y. S. 472. NEGOTIABLE INSTRUMENTS LAW (CH. 38). $$ 200, 204-168 N. Y. S. 149. PENAL LAW (CH. 40). § 2-118 N. E. 514, 222 N. Y. 103; 168 N. Y. S. 945. § 185-168 N. Y. S. 1008. 280. Amended by Laws 1911, ch. 317; Laws 1916, ch. 254-168 N. Y. S. 278. 939-168 N. Y. S. 37. 994-168 N. Y. S. 4. 57-168 N. Y. S. 83. 65-168 N. Y. S. 673. RAILROAD LAW (CH. 49). 178-168 N. Y. S. 809. SECOND CLASS CITIES LAW (CH. 53). §§ 10, 14, 15-168 N. Y. S. 440. STOCK CORPORATION LAW (CH. 59). § 55-118 N. E. 205, 222 N. Y. 22. § 220-118 N. E. 521, 222 N. Y. 31; 168 N. Y. S. 95. § 220. Amended by Laws 1915, ch. 664, § 1 -168 N. Y. S. 221. § 220, subsec. 1-168 N. Y. S. 732. 1142-118 N. E. 637, 222 N. Y. 192; 168 N. $ 220, subsec. 6-168 N. Y. S. 297, 584. Y. S. 183. § 1145-118 N. E. 637, 222 N. Y. 192. $1146-118 N. E. 514, 222 N. Y. 103. $ 1297-168 N. Y. S. 707. § 1308. Amended by Laws 1914, ch. 93-168 N. Y. S. 805. § 1934-168 N. Y. S. 945. §1937-168 N. Y. S. 1008. § 1938-168 N. Y. S. 930. §§ 1941, 2182, 2186, 2192-168 N. Y. S. 707. PERSONAL PROPERTY LAW (CH. 41). 31, subsec. 5-168 N. Y. S. 409. 31, subsec. 6-168 N. Y. S. 2. 43-168 N. Y. S. 1016. § 221. Amended by Laws 1916, ch. 548-118 N. E. 521, 222 N. Y. 31. § 243. Amended by Laws 1916, ch. 551-168 N. Y. S. 732. § 270-118 N. E. 241, 222 N. Y. 93. § 270. Amended by Laws 1911, ch. 352-168 N. Y. S. 53. § 271a added by Laws 1911, ch. 12. Amend ed by Laws 1913, ch. 811, § 2; Laws 1916, ch. 552-168 N. Y. S. 355. §§ 272, 278-118 N. E. 241, 222 N. Y. 93. TRANSFER TAX LAW. See Tax Law, §§ 220-245. 43. Amended by Laws 1915, ch. 273-168 TRANSPORTATION CORPORATIONS Law (CH. 63). N. Y. S. 726. § 62-168 N. Y. S. 670. $$ 65, 66-168 N. Y. S. 1014. § 104 added by Laws 1911, ch. 571-168 N. Y. S. 726. § 125, subsec. 1 added by Laws 1911, ch. 571 -168 N. Y. S. 76. §§ 129, 130 added by Laws 1911, ch. 571168 N. Y. S. 159. § 162 added by Laws 1913, ch. 600-118 N. E. 241, 222 N. Y. 93. §§ 219, 227 added by Laws 1911, ch. 248-168 N. Y. S. 617. PRISON LAW (CH. 43). $ 230, subd. 3. Amended by Laws 1916, ch. 358-168 N. Y. S. 1037. § 29-168 N. Y. S. 234. CITY CHARTERS. 1897, ch. 378, § 1091. Amended by Laws 1900, ch. 751, § 4-168 N. Y. S. 849. 1897, ch. 378, § 1091. Amended by Laws 1911, ch. 902-168 N. Y. S. 849. Greater New York, § 50. Laws 1901, ch. 466-1900, ch. 751, § 4-168 N. Y. S. 849. 168 N. Y. S. 271. Greater New York (§ 246 added to Laws 1901. ch. 466 by Laws 1907, ch. 601)-168 N. Y. S. 907. Laws 1901, ch. Greater New York, § 261. 168 N. Y. S. 50. Greater New York, $$ 383, 391. Laws 1901, ch. 466-168 N. Y. S. 429. Greater New York, § 469. Laws 1901, ch. 466. Amended by Laws 1916, ch. 602 168 N. Y. S. 429. Greater New York, §§ 522, 528. Laws 1901, ch. 466-168 N. Y. S. 429. Greater New York, § 951. Laws 1901, ch. 466. Amended by Laws 1916, ch. 516-168 N. Y. S. 255. Greater New York, § 1091. Laws 1897, ch. 378. Amended by Laws 1900, ch. 751, 8 4-168 N. Y. S. 849. Greater New York, § 1091. Laws 1897, ch. 378. Amended by Laws 1911, ch. 902168 N. Y. S. 849. 1901, ch. 466, § 50-168 N. Y. S. 271. 1901, ch. 466 (§ 246 added by Laws 1907, ch. 601)-168 N. Y. S. 907. 1901, ch. 466, § 261-168 N. Y. S. 699. 1901, ch. 466, § 261. Amended by Laws 1912, ch. 452-168 N. Y. S. 50. 1901, ch. 466, § 262-168 N. Y. S. 407. ch. 602-168 N. Y. S. 429. 1908, ch. 452, art. 2, §§ 1, 4-168 N. Y. S. 449. 1908, ch. 452, art. 13, §§ 1, 2, 13, 15-168 N. Y. S. 440. 1909, ch. 15. Amended by Laws 1910, ch. 264 -168 N. Y. S. 440. 1909, ch. 583. Amended by Laws 1910, ch. 294 1910, ch. 126-168 N. Y. S. 513. -168 N. Y. S. 836. 1910, ch. 264-168 N. Y. S. 440. Greater New York, § 1262. Laws 1901, ch. 1910, ch. 659 (8 44 added by Laws 1915, ch. 466-168 N. Y. S. 570. MUNICIPAL COURT CODE. (Laws 1915, ch. 279.) § 6, subsecs. 1, 2-168 N. Y. S. 336. § 6, subsec. 6-168 N. Y. S. 34. §§ 19, 20-168 N. Y. S. 641. 531)-168 N. Y. S. 351. 1910, ch. 659, §§ 70-95. Amended by Laws 1915, ch. 531-168 N. Y. S. 354. 1910, ch. 659 (art. 3a added by Laws 1915, ch. 1911, ch. 12-168 N. Y. S. 355. 27 (Subsec. 4 added by Laws 1916, ch. 610) 1911, ch. 571-168 N. Y. S. 76, 159, 726. -168 N. Y. S. 446, 526, 641. $ 48-168 N. Y. S. 621. § 78-168 N. Y. S. 641. 78. subsec. 6-168 N. Y. S. 660. § 181-168 N. Y. S. 1004. LAWS. 1837, ch. 460-168 N. Y. S. 970. 1848, ch. 40-168 N. Y. S. 746. 1848, ch. 265. Amended by Laws 1853, ch. 1850, ch. 140, § 18. Amended by Laws 1876, 1869, ch. 670. Amended by Laws 1872, ch. 331 1872, ch. 331-168 N. Y. S. 180. 1874, ch. 581-168 N. Y. S. 180. 1911, ch. 638-168 N. Y. S. 80. 1913, ch. 495-168 N. Y. S. 83. 1913, ch. 600-118 N. E. 241, 222 N. Y. 93. 1913, ch. 811, § 2-168 N. Y. S. $55. 1913, ch. 820-168 N. Y. S. 71. 1913, ch. 821-168. N. Y. S. 968. 1914, ch. 93-168 N. Y. S. 805. 1914, ch. 369-168 N. Y. S. 513. 1914, ch. 444-118 N. E. 500, 222 N. Y. 159. 1914, ch. 444, § 37-118 N. E. 500, 222 N. Y. 159. 1915, ch. 273-168 N. Y. S. 726. 1915, ch. 279, § 6, subsecs. 1, 2-168 N. Y. S. 1915, ch. 279, §§ 19, 20-168 N. Y. S. 641. 1915, ch. 279, § 131, subsec. 3-168 N. Y. 1915, ch. 279, § 146-168 N. Y. S. 336. 1915, ch. 279, § 154-168 N. Y. S. 526, 604. 1915, ch. 279, § 155-168 N. Y. S. 526, 596. 1915, ch. 279, § 181-168 N. Y. S. 1004. 1915, ch. 352-168 N. Y. S. 142. 1915, ch. 531-168 N. Y. S. 351, 354, 1008. 1915, ch. 579-168 N. Y. S. 707. 1915, ch. 579. Amended by Laws 1916, ch. 1915, ch. 650-168 N. Y. S. 357. 1916, ch. 129, § 10b (4)-168 N. Y. S. 104. 1916, ch. 548-118 N. E. 521, 222 N. Y. 31. 1916, ch. 610-168 N. Y. S. 446, 526, 641. 769-168 N. Y. S. 930. 1917, ch. 769-168 N. Y. S. 930. 1917, ch. 769, § 288-168 N. Y. S. 930. See Action, ~69. STAY. STEAM. make them adequate for that purpose, it was liable.-Id. One contracting to repair boilers is chargeable with knowledge of the dangers to those lawfully on the premises in the event that the boiler should give way owing to his negligence in making the repairs.-Id. A steam boiler is inherently dangerous, and one who repairs it owes a duty of proper care to avoid injury, not only to the property and employés of the purchaser, but to all persons who may be thereby subjected to injury, and to that end must perform his work properly.-Id. STENOGRAPHERS. See Costs, 189. STIPULATIONS. See Costs, 148. STOCK. See Corporations, 98, 99; Taxation, See Trial, 286. I. ESTABLISHMENT, CONSTRUC- ch. 24(10) (N.Y.Sup.) A city's consent to con- 779.26(1) (N.Y.Sup.) While legislative 6 (N.Y.Sup.) Where defendant repaired boilers for building owner, and thereafter they leaked, expelled steam, and caused the death of plaintiff's intestate, evidence that by tests made the boilers had been proved satisfactorily repaired, and had been accepted, could be considered only on the question of defendant's negligence.-Rosenfeld v. Albert Smith & Son, 168 N. Y. S. 214. Where defendant, who contracted to repair boilers, performed the work improperly, it could in no event be relieved of the consequences thereof without a proper test showing that, notwithstanding its negligence, the boiler was safe for the use intended, whether it was safe being for the jury.-Id. Evidence held to show that work of repairing boilers was negligently done.-Id. Where defendant contracted to repair boilers, it was chargeable with notice of the fact that the tubes it inserted were not intended merely as conduits for heat, but were intended to support the boiler heads, so that, if it failed to fran chise to use a street does not affect abutting owner's easements of light, air, and access, his consent may operate as an abandonment thereof, depriving him of right to compensation, which result has no relation to effect of consent under Constitution and laws enacted pursuant thereto.-Baker v. New York Municipal Ry. Corp., 168 N. Y. S. 509. Consent of abutting owner to construction of elevated road made under certain circumstanc es may be valid, as one of conditions precedent to franchise from state to road, without incidental effect of abandoning an easement appurtenant to land.-Id. Under terms of certificate of public service commission, not limiting time within which consents of property owners to construction of elevated road might be obtained, subsequently acquired consents may be shown.-Id. 26(3) (N.Y.Sup.) A consent to a legislative franchise to elevated road not signed by the owner, and a consent, signed by husband only, as to property in which he had an undivided half as tenant in common with his wife, were void. Baker v. New York Municipal Ry. Corp., 168 N. Y. S. 509. There is no requirement that an agent of an abutting owner must be authorized in writing to consent to franchise of elevated road, and where owner authorized the consent, it is sufficient.-Id. Mortgagee's interest being personal proper For cases in Dec. Dig. & Am. Dig. Key No. Series & Indexes see same topic and KEY-NUMBER ty, he is not the owner, and the same is true if mortgage is in form a conveyance and defeasance is not expressed in deed, so that his consent is not consent of abutting owner to franchise of elevated road.-Id. A trustee, in whom the legal title has vested, is the owner and has the power to consent to the franchise of an elevated road.--Id. between rail and fence without looking back, until he was struck by car, was guilty of contributory negligence.-Farello v. New York Rys Co., 168 N. Y. S. 633. Those employed in street work are not bound to exercise the same degree of care required of ordinary pedestrian, but to avoid being run over must use reasonable care, depending on the circumstances.-Id. 26(4) (N.Y.Sup.) Consent of cemetery corporation, an abutting owner, to construction of 114(5) (N.Y.Sup.) Where defendant railelevated road, signed by its president and bear-way's street car collided with a truck, forcing ing its corporate seal, is a consent satisfying it upon an automobile standing at a curb, damrequirement of Constitution and laws enacted aging the latter, evidence held insufficient to pursuant thereto.-Baker v. New York Mu- warrant a verdict against the railway company. nicipal Ry. Corp., 168 N. Y. S. 509. -Picker v. New York Rys. Co., 168 N. Y. S. 651. Where consents of abutting owners to a franchise to elevated road were not signed, their 17(11) (N.Y.Sup.) In action against street validity cannot be questioned by any other own- railway for injuries to wagon and horse in coler, but only by the owner of the property for lision, question of company's negligence held which the consent was given, or by the state. for jury.-Bottenstein v. New York Rys. Co., -Id. 168 N. Y. S. 10. 26 (5) (N.Y.Sup.) Whatever right consent-117(28) (N.Y.Sup.) In action against street ing property owners have to revoke their con- railway for injuries to wagon and horse in colsents to franchise of elevated road terminate lision, question of wagon driver's contributory when rquirements of law are complete, and negligence, in driving across track, held for right to build road has vested in company.- jury. Bottenstein v. New York Rys. Co., 168 Baker v. New York Municipal Ry. Corp., 168 N. Y. S. 10. N. Y. S. 509. 118(2) (N.Y.Sup.) In an action for damages occasioned by a street car colliding with a truck forcing the horses upon plaintiff's automobile, the street railway company was entitled to an instruction in regard to proof neeessary to establish negligence on the part of the motorman.-Picker v. New York Rys. Co., 165 N. Y. S. 651. 37 (N.Y.Sup.) Highway Law, § 137, and section 142a, as added by Laws 1913, c. 177, authorizing the construction of state, or county highways through villages, do not supersede Railroad Law, § 178, providing that railroads pave between the rails, and the fact that a state highway had been run along part of a street, and the village had not demanded that the part occupied by the railroad be improved, did not prevent a subsequent demand under section 178.-Village of Peekskill v. Putnam & See Municipal Corporations, 378-404, 821. W. Traction Co., 168 N. Y. S. 809. 52 (N.Y.Sup.) Allowance from revenues of corporation, such as street railway, for deprecia STREETS. SUBROGATION. tion and obsolescence, must be deemed part of See Master and Servant, 389. operating expenses of corporation.-People ex rel. New York Rys. Co. v. Public Service Commission for First Dist., 168 N. Y. S. 760. SUBSTITUTION. Corporation, such as street railway, is not an- See Wills, 555. thorized to issue bonds or stock to provide for depreciation and obsolescence, part of operating expenses, and Public Service Commission is not authorized to consent.-Id. See Action. Under Public Service Commissions Law, §§ 4, 50, held, that it had power to require reorganized street railroad to reserve 20 per cent. of gross operating revenues to provide for main- See Process. tenance and depreciation of properties.-Id. 57(6) (N.Y.Sup.) Where an elevated road has a franchise to build in the streets, its structure is not a nuisance and cannot be enjoined.Baker v. New York Municipal Ry. Corp., 168 N. Y. S. 509. SUIT. SUMMONS. SUNDAY. See Master and Servant, 385. SUPPLEMENTARY PROCEEDINGS. See Execution. SURGEONS. II. REGULATION AND OPERATION. 98(4) (N.Y.Sup.) Plaintiff, foreman of subway construction work, who saw car stopping SURPRISE. at next street, and proceeded along 4-foot space See Continuance, 31. SUSPENSION. See Attorney and Client, 38-46; ance, 765. TAXATION. them died before life tenant, leaving children who took his interest, property passing to them Insur-held not exempt.-In re Radford's Estate, 168 N. Y. S. 1099. See Constitutional Law, 190, 229, 283; 866 (N.Y.Sup.) On the death of a joint tenant in certain mortgages and bank accounts, the right of succession was taxable, under Laws 1915, c. 664.-In re Horler's Estate, 168 N. Y. S. 221. Where a wife conveyed an undivided half interest in real property to her husband, and thereby created a joint tenancy, the estate upon her death was not, in the absence of statute, subject to a transfer tax.-Id. II. CONSTITUTIONAL REQUIREMENTS AND RESTRICTIONS. 53 (N.Y.Sp.Sess.) Stock Transfer Tax Law, 867(1) (N.Y.Sur.) A nonresident, who sim§ 271a, added by Laws 1911, c. 12, and amend-ply invests money in securities on his own aced by Laws 1913, c. 811, § 2, and Laws 1916, c. count, is not "doing business in the state," with552, prohibiting the sale of transfer tax stamps in Laws 1916, c. 323, relating to transfer taxes. without comptroller's consent, held valid.-Peo-In re Green's Estate, 168 Ñ. Y. S. 364. ple v. Jackson, 168 N. Y. S. 355. III. LIABILITY OF PERSONS AND 867(1) (N.Y.Sur.) Under Tax Law, § 220, subd. 1, decedent's estate is subject to transfer tax, if he had common-law domicile within state. -In re Corning's Estate, 168 N. Y. S. 732. (A) Private Persons and Property in Gen-867(2) (N.Y.Sup.) Under agreement eral. 103 (N.Y.Sup.) Surrender and issuance of stock between accommodation holders, and the indorsement of such holders in blank, the actual ownership not changing, are "transfers," within Tax Law, § 270, as it existed November 27, 1912 (Consol. Laws, c. 60, as amended by Laws 1911, c. 352), taxing transfers of stock.Travis v. Ann Arbor Co., 168 N. Y. S. 53. (C) Public Property and Institutions. 183 (N.Y.Sup.) Property sought to be condemned held subject to taxation and sale therefor, after death of owner, even though his interest reverted to state for want of heirs, etc., beneficial title in interim being deemed in cendemnor.-New York Cent. & H. R. R. Co. v. Cottle, 168 N. Y. S. 463. between nonresident executors and legatees, exnonresident legatee's right was a mere chose ecutors held to hold assets as such, and hence in action and not taxable, though stock in New York bank was among the assets.-In Phelps' Estate, 168 N. Y. S. 536. foreign executors in specie after death of nonDistribution of stock in New York bank by resident legatee held not to render the stock taxable as part of the legatee's estate.-Id. re 873 (N.Y.) Under Tax Law, § 220, and section 221, as amended by Laws 1916, c. 548, fixing the tax on transfers of estates by VII. PAYMENT AND REFUNDING OR decedents, no part of legacy to a lineal deRECOVERY OF TAX PAID. 533 (N.Y.) Under Tax Law, §§ 270, 272, executory agreement to sell stock held valid as between parties, though stamp tax thereon is not paid. Phelps-Stokes Estates, Inc., v. Nixon. 118 N. E. 241, 222 N. Y. 93. Under Tax Law, §§ 270, 272, 278, and Personal Property Law, 162, as added by Laws 1913, c. 600, seller of stock, on buyer's refusal to complete contract, may elect to pass title and sue for the price, without paying the stamp tax.-Id. XIII. LEGACY, INHERITANCE, AND 860 (N.Y.Sup.) The legislative purpose must be gathered from entire system or method of levying duties on property changing hands at death, the principle being to tax state's grant of a privilege to succeed to the property passing on death. In re Wendel's Estate, 168 N. Y. S. 297. 864 (N.Y.Sur.) Where tax was assessed against remaindermen and paid, and one of scendant, other than a child, is exempt if the transfer is in excess of $500.-In re Bunce's Estate, 118 N. E. 521, 222 N. Y. 31. 875(1) (N.Y.Sup.) A present transfer, without consideration, by father's son, to take effect at father's death, and will of same date, giving rest of property to son and his mother, held one transfer, as regards exemptions from transfer tax.-In re Van Cott's Estate, 168 N. Y. S. 95. 875(1) (N.Y.Sup.) Exemption from transfer tax held not to apply to separate transfers by a wife of mortgages and bank accounts to her husband; there being but one transfer, occurring on the wife's death.-In re Horler's Estate, 168 N. Y. S. 221. 878(1) (N.Y.Sur.) Where tax was assessed against remaindermen and paid, and one of them died before life tenant, leaving children who took his interest, property passing to them held not again taxable.-In re Radford's Estate, 168 N. Y. S. 1099. 878(2) (N.Y.Sup.) Under Transfer Tax Law, § 220, subd. 6, transfer by deed in execution of power of appointment under will of For cases in Dec. Dig. & Am. Dig. Key No. Series & Indexes see same topic and KEY-NUMBER |