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STATEMENT.

"Bailment”; “Bankruptcy," 88 1, 4; "Banks

and Banking," $ 1; "Bills and Notes,” $ 6; By witness inconsistent with testimony, see “Bridges.", $ 1; “Burglary," $ 1; "Cancel"Witnesses," $ 4.

lation of Instruments," & 2; "Carriers,” $$ Of plaintiff's claim, see "Pleading," $ 2.

1, 5-7, 10, 11; “Chattel Mortgages," 88 2, 4; "Clerks of Courts"; "Collision," $ 1; "Com

merce," $ 2; “Common Law"; "Coroners”; STATES.

"Corporations," $$ 3, 4; "Costs.” $ 2; "Coun

ties," $81, 3, 5; “Courts," $ 4; “Covenants," Amendment of pleading in action by state, see 81; "Criminal Law," 8$ 3, 11, 17, 18, 20, 22, "Pleading," $ 4.

25-27, 29, 30, 37, 39, 40; "Damages," $ 3; Courts, see "Courts."

“Death," $ 1; “Deeds," $ 2; "Depositions" Judicial notice of laws of another state, see “Descent and Distribution"; "Discovery." "Evidence," $ 1.

1; "Dismissal and Nonsuit," 1; "Disorderly Legislative power, see "Constitutional Law," Conduct"; "Divorce." $ 4; "Drunkards": $ 2.

“Easements," $ 1; "Ejectment," § 1; “EmiMandamus to state officers. see "Mandamus," nent Domain," $ 1;. "Evidence,” $8 8, 10; 2.

"Exceptions, Bill of," $ 1; "Execution,” s8 1, Proving statutes of foreign states, see "Stat 2, 4, 5: "Executors and Administrators,” 88 2, utes," $ 6.

4, 8; “Exemptions," & 1; "Faise Pretenses"; Public lands, see "Public Lands," $ 1.

"Fines" ; "Fraud,” g 2; "Fraudulent ConveyTaxation of state bonds, see "Taxation," $ 3. ances," $ 1; “Game" : "Gaming," 8.1; "GarUse of name of, in mandamus proceedings, see nishment," $81, 4; “Grand Jury" ; "Guardian "Mandamus," $ 3.

and Ward," $$ 1, 2; "Highways," $ 1; "Homi

cide,” $ 6; "Husband and Wife," $ 3; "In1. Fiscal management, public debt,

junction," $ 3; “Insurance, ," 89 112. 9, and securities.

10; "Intoxicating Liquors"; "Judgmient,” $8 A coupon bond of a state is a negotiable in

1, 3, 5, 11; "Jury," $ 2; "Justices of the strument, and the state issuing the same incurs

Peace," 8$ 1-3; "Landlord and Tenant." Så the same responsibilities as an individual.

3, 5; "Larceny," 88 1, 2; “Libel and Slander," Ehrlich v. Jennings (S. C.) 922.

8'1; "Licenses," 1; "Life Estates"; "LimConst. art. 10, § 11, forbidding the General itation of Actions" ; "Logs and Logging" Assembly from creating any further debt with "Mandamus," $ 1; "Marriage"; "Master and out first submitting the question to the voters, Servant," $$ 2, 4, 7, 8, 11, 12, 14; "Mechanheld not to bar a bona fide holder of a coupon ics' Liens"; "Mortgages," $S 2, 3, 5; "Mobond of the state from exchanging the same for tions"; "Municipal Corporations." $ 5; “Nega certificate of stock, under Laws 1892, pp. 24, ligence," 88 1, 4; "New Trial,” $ 2; “Par25, $8 1, 2, though such bond had been thereto ties," $ 3; "Partition," $ 1: "Partnership." fore redeemed, but again put in circulation by $ 2; "Paupers," $ 1; "Pleading," $ 1; "Postheft.-Ehrlich v. Jennings (S. C.) 922.

sessory Warrant"; "Public Lands," $ 1; A bona fide holder of a coupon bond of the

"Railroads," 88 5, 6, 8, 10, 11: "Reference," state held entitled to exchange the same for a

$8 1, 2; "Schools and School Districts," $ 1; certificate of stock, as provided by Acts 1892,

"Sunday"; "Taxation," $8 2-5; "Trespass," pp. 24, 25, $S 1, 2, though the same had been

§ 1; "Trial," $$ 4, 6; "Vagrancy"; "Vendor theretofore redeemed, but not canceled as

and Purchaser," § 3 ; "Venue," @ 1: "Waters quired by section 3. p. 26, and again restored

and

Water Courses," $ 1: "Weapons"; to circulation.-Ehrlich v. Jennings (S. C.) 922, “Wharves”; “Wills, $ 3; “Witnesses," $8

2. 3. $ 2. Actions. from proceeding to collect a license tax against Statute of frauds, see “Frauds. Statute of."

*A suit to restrain the Comptroller General Exchange of state bonds. see “States.” 88 1, 2. petitioner, a corporation, under the license tax act of 1904 (24 St. at Large, p. 462), as amend- & 1. General and special or local laws. ed by the act of 1905 (24 St. at Large, p.

Const. art. 9, § 2, providing that no charter 827), held not a suit against the state.- Ware of incorporation shall be granted, changed, or Shoals Mfg. Co. v. Jones (s. C.) 811.

amended by a special law, relates to private *Mandamus to compel the state treasurer to or quasi public corporations, and not to school exchange a certificate of stock for a coupon districts. --State v. McCaw (S. C.) 145. bond, as authorized by the express provisions of Laws 1892, pp. 24, 25, SS 1, 2, is in no sense

Act 25 St. at Large, p. 731, amending Act a suit against the state without its consent.- 20 St. at Large, p. 246, extending the boundarEhrlich v. Jennings (S. C.) 922.

ies of a school district, held not in violation of Const. art. 3, § 34, subd. 4, prohibiting special

laws incorporating educational societies.--State STATUTES,

v. McCaw (S. C.) 145.

*Acts 25 St. at Large, p. 731, amending act Judicial notice of laws of another state, see 20 St. at Large, p. 216. creating a school dis.

"Evidence," $ 1. Laws denying due process of law, see "Constitu- trict by extending its boundaries." hield pot in

violation of Const. art. 3, $ 34, subd. 4, prohib. Laws denying equal protection of law, see "Con- iting a special act incorporating a school dis

trict.-State v. McCaw (S. C.) 145. stitutional Law," $ 5. Laws granting special privileges or immunities, *Under Const. art. 3, $ 34, subd. 11, prosee "Constitutional Law." $ 4.

viding that special laws shall not be passed Laws impairing obligation of contracts, see where a general law is possible, construed in "Constitutional Law." $ 3.

connection with article 11, § 5, does not render Legislative powers and delegation thereof, see a separate act extending the boundaries of a "Constitutional Law," $ 2.

school district already created unconstitutional,

--State v. McCaw (S. C.) 145.
Provisions relating to particular subjects.
See “Action," $ 2: "Adverse Possession.” § 1; $ 2. Subjects and titles of acts.

“Appeal and Error." $8 1, 3, 6-8, 10, 15, 19: *Title of Acts 1903. p. 579. amending the "Arbitration and Award," $ 1; ' "Arrest," S charter of the city of Macon, held broad enough 1; "Attachment," $82, 5; "Bail," $ 1; to embrace the provision in reference to the

*Point annotated. See syllabus.

re

issue of bonds for establishing a sewer system. make it effectual is implied.-State v. Cain (8. -Smith v. City of Macon (Ga.) 713.

C.) 937. Act 1903 (24 St. at Large, p. 81), held not in *In seeking the intent of a statute, regard violation of Const. art. 3, § 17, as relating to must be had to the subject-matter and all the two separate subject-matters.-McTeer v. South- surrounding circumstances known to the Legisern Express Co. (S. C.) 930.

lature.-State v. Harden (W. Va.) 715. § 3. Amendment, revision, and codifica

Awkwardness, informality, and terseness of tion.

expression in a statute cannot be imputed to *An act dealing with a single subject-matter, the incompetency or lack of wisdom on the valid as to one phase, but inoperative as to the part of the Legislature, nor to the perpetration other, may be amended by an act relieving the of fraud and trickery upon it.-State v. Harden defects applicable to the one portion, so as (W. Va.) 715. to complete the scheme of the original act.Edalgo v. Southern Ry. Co. (Ga.) 846.

The Legislature is presumed to have had full *An act approved August 23, 1905 (Acts knowledge of the subject-matter of statutes 1905, p. 425), as amended by Act "Aug. 21, 1906 passed by it.-State v. Harden (W. Va.) 715, (Acts 1906, p. 61), does not violate the Consti Courts will not presume that the Legislature tution (Civ. Code 1895, $ 5779), relating to in referring to all the amendments made to the repeals; this provision having no application charter of a town did not take notice of one to repeals by implication.-Edalgo v. Southern of them, because, since the passage of the act Ry. Co. (Ga.) 846.

making such reference, its validity has been § 4. Repeal, suspension, expiration, and denied, for it was not within the domain of

legislative action and power to pass on the revival. *A statute revising the whole subject matter question of its validity.-State 7. Harden (W. of a former one, or a series of statutes, becomes

Va.) 715. to the full extent of its terms the exclusive rule *An interpretation of a statute or clause governing the subject.-State v. Harden (W. thereof which gives it no function to perform, Va.) 715.

must be rejected as unsound.-State v. Harden *The purpose of a statute revising the whole (W. Va.) 715. subject-matter of a former one is the provision of a new and comprehensive system of law, as Harden (W. Va.) 715.

Ambiguity in a statute defined.--State 5, to the subject-matter, so that the work consists of inclusion only by means of express and im That which is necessarily implied in a statplied enactments and re-enactments and express ute or must be included in it to make the and implied adoption of existing laws.-State v. terms used have effect according to their of Harden (W. Va.) 715.

dinary meaning is as much a part of it as if *The language of a statute revising the whole declared in express terms.-State s. Harden subject-matter of a former one relating to a

(W. Va.) 715. given subject within the scope of the act is

*However awkard and unusual the language presumed to be the full expression of the legis- l of a statute may be, the legislative intent man. lative will as to that matter.-State v. Harden ifested by it must be ascertained and enforced (W. Va.) 715.

as the law.-State v. Harden (W. Va.) 715. 5. Construction and operation. *Criminal statutes are to be strictly con

§ 6. Pleading and evidence.

*The statutes of another state can only be strued.-Johnson v. State (Ga. App.) 265.

proved by printed volumes of the statutes pur *Where a power is conferred by statute, every: porting to have been published by state authorithing necessary to carry out the power and I ty.-Free v. Southern Ry. (S. C.) 952.

PES

STATUTES CONSTRUED.

.136, 180, 769

1051

UNITED STATES. Art. 6, § 5.

.1109, $ 3353 Art. 7, § 2, par. 1...... 463 8 3361 CONSTITUTION.

88 3398, 3399.

.1116 Amend. 14

CIVIL CODE 1895. ....463, 983

3613 8 2118

628 8 3618 STATUTES AT LARGE. § 2167

891 $ 3628 8 22:22

5388 3698

.1131 1898, July 1, ch. 541, § 11,

$ 2316 30 Stat. 549 [U. S.

59 $ 3755

281 $ 2321 Comp. St. 1901,

.542, 688, 1044 Š 3761

.372, 398 p.

8 2322 3426] .54, 56

769 8 3763 2323

258 | 8 3830 REVISED STATUTES.

$ 24.9

474 | $ 3837
88 2528, 2535.
777 $ 3906

88 $ 32,40 [U. S. Comp. St.

$ 2610

.258, 1015$ 3907 1901, p. 2093]..... 1002

§ 2611

524 8 4116

$ 2612 COMPILED STATUTES

.252, 524 $8 4133-4135.
8 2637

215 8 4149
1901.
$ 2695, subd. 2.

356 $ 4166
Page 2093
.1002 8 2765

470 ,236, 244, 495

307 247

398

649 8 4185 Page 3426 .54, 56 $ 2778

624 | $ 4323 et seq.. $ 2779

.1120 $ 4334..67, 335, 416, 477, 684, $ 2804

274
GEORGIA.
$ 2816

142 $ 4359 CONSTITUTION 1877.

$ 2866

124 | $ 4589 88 3032, 3093.

388 88 4604, 4608. Art. 1, § 3, par, 1....... 540'8 3289

652'8 4639 *Point annotated. See syllabus.

685, 8

1106 .1063

940

103

145

$ 70

$ 4644
415 1886, p. 265. Amended by $ 1710

983
Å 4680
864 Laws 1903, p. 338. 175 $ 1793

809
88 4770, 4771.
860 1887, p. 189.

139 8 1895
$ 4799
297 | 1897, p. 39.

20 $ 2135

337
$ 4818
679 1898, p. 60.

23 $ 2176

422
4938, 4946.
33 1899, p. 78.
. 1120 $ 2183

150
88 4965-4967.
156 1900, p. 53.
. 269, 1038 $ 2456

804
$ 4988
287 1902, p. 20, § 2, par. 2. .. 463 8 2655

941
$$ 4997, 4998.
862 | 1903, p. 44....
141 $ 3117

337
$ 5046

395 1903, p. 90. ,284, 690, 1111
$$ 5072, 5077.
278 1903, p. 91.

60, 690 CODE OF CIVIL PROCE-
$ 5098
495 1903, p. 92.

683
$$5105, 5106.

DURE 1902.
106 1903, p. 338.

175
$ 5282
511 | 1903, p. 579.
713 $ 112, subd. 6...

610
§ 5287
688 1905, p. 110, par. 8.
492 1 $ 138

931
$ 5331
468 1905, p. 114...
265 8 146

809
$ 5384
128 1905, p. 248..
381 / $ 248

965
$ 5432
.712, 897 1905, p. 425. Amended by § 293

705
$ 5484
879 Laws 1906, p. 61. 846 $ 309

966
$ 5488

786
1905, p. 473.
846 8 400

956
$ 5498

242
1906, p. 26.
59 & 423

809
.1107

1906, p. 52.
$ 5512

673
1906, p. 61.

846

LAWS.
$ 5526

.236, 473
1906, p. 95.

401
$ 5527
.62, 362

Dispensary Act, 8$ 6, 12,
$ 5528
.62, 278

36

937
$ 5329

278
NORTH CAROLINA.

1805, p. 291.

614
$ 5532

1866, p. 393.

614
$ 5534
.103, 278
CODE 1883.
1879, p. 19..

804
5569
278

1888, p. 246. Amended by
$ 1333. Repealed by Laws
304

Laws 1907, p. 731.
$ 5585

1899, p. 138, ch. 42..... 993 | 1892, pp. 24, 25, 26, 88 2,
$ 5591
673

3
§ 5394
312

922
REVISAL 1905.

1893, p. 409.
8 5646
333

417

1898, p. 746.
$5668
381 8 104 et seq..
1091

941

1901, p. 754.
$ 5779
846 $$ 129, 248, 360.
.1091

762
1903, p. 1.
993

983, 989
$ 5883
773 88 383, 386.

1903, p. 81,

1005
8 391

.927, 930

193, p. 81. $ 2.
$ 395, subsec, 9.

. 1075
PENAL CODE 1895.

983

1904, p. 462.
$ 400
993

417
$ 31
374 $8 415, 417.

596

1904, p. 462. Amended by
686

Laws 1905, p. 827..... 811
$$ 420, 423, 424.

793
$8 71, 73.
.676, 686 Š8 437, 438..

1905, p. 827.
5.00

811
$ 178
.277, 1126

1905, p. 915.

603
$ 469

933
8 179
277

1907, p. 731.
88 485, 614.

1091
182
.1126 $$ 1447, 1418.

793
191

538
$ 1580

. 1083

TENNESSEE.
$ 221. Amended by Laws

$$ 1616, 1617.

1002
1903, p. 44.

$ 1696

439
$ 341
549

CODE 1858.
8 1709 et seq..

748
$ 341. Amended by Laws

$ 2060..
.998, 1002 8 3130 ...

106
1898, p. 60.

23
$ 2080

1007
$ 343

1129
88 2214, 2215.

1089
§ 422
550

VIRGINIA,
$ 2646.

.993, 1082
428. Amended by Laws

443
1897, p. 39..

CODE 1873.

802
§ 444
.67, 71 $$_4747, 4806.

.1007 Ch. 56, § 11.......
$ 508

586
527
89:

CODE 1887.
670

LAWS.
.301, 491
671

318
1893, p. 302, ch. 299, 88.. 802 8 1079

586
672

69.)
1899, p. 138, ch. 42. 993 Š 2562 [Code 1904.

p.
680

.1070 1903, p. 851, ch. 498. 1007 1310)
8798, subd. 3.

1066
133

CODE 1904.
984

781

SOUTH CAROLINA.
985

88 83a, 86....
.271, 38.), 673

769

$ 462
8 1010
.327, 416

567
CONSTITUTION. $8 1105c, 1105f. Amended
8 1017
667

by Laws 1906, p. 452,
$ 1039
401 Art. 1, $ 5....

983

ch. 257
§ 4031
20 Art. 1, § 18.

586

$ 12941
Art. 3, § 17.
930

569

$ 2460a
POLITICAL CODE 1895. Art. 3, § 27.

762

591
8 2562

501
$$ 10, 242..

811
$ 404, par. 2.
175 | Art. 5, $ 4.

811
8 3385

588
88 673, 678, 679.
8 1775

.145, 811
Art. 9, 82.
...1115

922

LAWS.
Art. 10, $ 11.
CITY CHARTERS.
Art. 11, 8 5.

145 1906, p. 452, ch. 257. ..., 586
Swainsboro, $ 26....
139 CIVIL CODE 1902.

WEST VIRGINIA,
$$ 328-331

430
LAWS.
$ 112

811
1869, p. 133.

CONSTITUTION.
786 $ 413

.430, 811
145.
538 $$ 785, 786.

762 | Art. 6, § 46 (Code 1906, p.
1882, p. 47.
4188 994, 1006..
337 Ixiii)

715

145

141

20 $ 3983

57 $ 5458

564

935

815

91106 Art: 3, 34, subds. 4, 11.. 3214, 3215, 3220, 3271 572

888 Art. 8, § 6.

1878, p.

Art. 8, 824 (Code 1906, Ch. 134, $ 6 (Code 1906,

§ 4037

........1029
p. lxxiv]
715 $ 4037).....

.1029
CODE 1899.

LAWS.

CODE 1906.
Ch. 31, § 25 (Code 1906, 8 Pages lxiii, lxxiv...... 715 1891, pp. 88, 90, ch. 40,
884]
915 '884

913 35

715

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STIPULATIONS.

SUIT.

See “Action."
Where there is nothing to indicate that re-
spondent has waived the right to object to the
brief of evidence being filed after 30 days from SUMMARY PROCEEDINGS.
the date of the motion, it is no reason for over-
ruling a motion to dismiss that there was an For possession of personal property, see “Pog-
agreement between counsel to insert in an order

sessory Warrant."
continuing the motion after the 30 days a pro- Recovery of possession by landlord, see "Land
vision that it afterwards might be perfected in lord and Tenant," 4.
any way.-Pinnebad v. Pinnebad (Ga.) 879.

SUNDAY,
STOCK.

Judicial notice in criminal prosecution of works
Corporate stock, see "Corporations," $ 2. of necessity, see “Criminal Law," $ 6.

Keeping open of saloon on, see "Intoxicating

Liquors," $8 5, 6.
STOLEN GOODS.

*A barber who shaves on Sunday the members

of a club in the clubhouse for compensation vin-
See "Receiving Stolen Goods."

lates Pen. Code 1895, $ 422.--McCain F. State

(Ga. App.) 550.
STREET RAILROADS.

Shaying members of a club at a room in the
clubhouse is none the less a violation of Pen.

Code 1895, § 422, because the compensation is
See "Railroads."

voluntary, and the work is confined to members
Carriage of passengers, see “Carriers."

of the club.--McCain v. State (Ga. App.) 550.
Liability of street railway company for torts
of servant, see "Corporations,” $ 3.

SUPREME COURTS.
STREETS.

See "Courts," $ 4.

Const

rest

G.

Lial

See "Highways”; “Municipal Corporations," 88
3, 5, 6.

SURETYSHIP.
SUBLETTING.

See "Principal and Surety.”
See "Landlord and Tenant," § 1.

SURFACE WATERS.
SUBMISSION.

See “Waters and Water Courses," $ 1.
To arbitration, see “Arbitration and Award,"
$ 1.

SURRENDER.
SUBROGATION.

Of bailment, see "Bailment."

Of principal on bail bond, see "Bail," $ 1.
*One who purchases property against which Of written instrument for cancellation, see
are two recorded mortgages and pays off the sen-

"Cancellation of Instruments."
ior mortgage out of the purchase money, held
not subrogated to the rights of the senior mort-
gagee.-Ragan v. Standard Scale Co. (Ga.) 31.

SURVIVORSHIP.
*When the creditors or the obligee in a bond of devisees or legatees, see "Wills,” $ 4.
given by a receiver recovered judgment against
the receiver and the surety on his bond, and the
surety paid the judgment, such surety is sub-

SUSPENSION
rogated to the rights of the creditors to enforce
the liability incurred by a bank on account of Of member of beneficial association, see “Bene-
its participation in the breach of trust.-Ameri ficial Associations."
can Nat. Bank of Macon v. Fidelity & Deposit
Co. of Maryland (Ga.) 867; Exchange Bank of
Macon v. Same, Id.

SWINDLING.
*Grantees of mortgagee in possession,
though affected with record notice of the See “False Pretenses."
rights of a mortgagor's heirs to redeem, are
subrogated to all the rights of their grantor.---
Francis v. Francis (S. C.) 804.

TAXATION.
SUBSCRIPTIONS.

Jurisdiction of Supreme Court to restrain col-

lection of tax, see "Courts," $ 4.

Laws imposing tax as impairing obligation of
To corporate stock, see "Corporations," $ 2. contract, see "Constitutional Law," $ 3.

*Point annotated. See syllabus.

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Laws imposing tax as denying equal protection by Code 1899, c. 31, $ 25 (Code 1906, § 884).-
of law, see "Constitutional Law," 8 5.

Toothman v. Courtney (W. Va.) 915.
Specific tax on bank presidents, see "Banks and

& 5. Collection and enforcement against
Banking," $ 1.
Suit to restrain state officer from collecting

persons or personal property.

The misspelling of an official's name to a tax
license tax as suit against state, see "States,
$ 2.

execution does not in validate it, where the of-
Tax receipts as evidence of title, see "Property." ficial authorized another to sign it or actually

Hawkins
Tax records as documentary evidence in crim- adopted the signature.-Vickers

(Ga.) 44.
inal prosecution, see “Criminal Law," § 11.'

The addition of the letters "T, C." to the sig.
Local or special tares.

nature to a tax execution sufficiently indicates
See "Counties," $ 4; "Schools and School Dis- that the official issued it in his capacity as tax
tricts," $ 1.

collector.–Vickers v. Hawkins (Ga.) 44.
Bridge taxes, see “Bridges," § 1.

Under the express provisions of Act Dec. 13,
Occupation or privilege tares.

1882 (Acts of 1882, p. 47), a tax execution

against unreturned wild land was properly is-
See "Intoxicating Liquors," $ 3; “Licenses," sued by the tax collector.- l'ickers v. Hawkins
$ 1.

(Ga.) 44.
§ 1. Nature and extent of power in

A tax fi. fa, held to recite the necessary juris-
general.

dictional facts required by statute.-Vickers v,
The supreme taxing power of the state is Hawkins (Ga.) 44.
vested in the Legislature, and its exercise of the Facts held sufficient to authorize an inference
power is presumed valid and constitutional.- that an officer adopted the signing of his name
Ware Shoals Mfg. Co. v. Jones (s. C.) 811, to a tax execution by another as his own sig-
2. Constitutional requirements and

nature.-Vickers v. Hawkins (Ga.) 44.
restrictions.

Application to enjoin county auditor from
The word "property." as used in the Constitu- collecting income tax under Civ. Code 1902, $s
tion (Civ. Code, $ 5883), does not require the 328–331, denied, plaintiff having an adequate
taxing of public property or any of the lawful remedy at law under Civ. Code 1902, $ 413.-
instrumentalities of government.-Penick v. Fleming v. Power (S. C.) 430.
Foster (Ga.) 773.

*Civ. Code 1902, § 413, held not to provide
*Where a foreign corporation has paid license, an adequate remedy against alleged illegal
as required by Act 1893, 21 St. at Large, p. license taxes imposed on a corporation under
409, to do business in the state, it may also be the license tax act of 1904 (24 St, at Large, p.
required by Act 24 St. at Large, p. 462, to pay 462), as amended by the act of 1905 (24 St.
an additional annual tax based on the value of at Large, p. 827).-Ware Shoals Mfg. Co. v.
its property in the state.-British-American Jones (S. c.) 811.
Mortgage Co. v. Jones (S. C.) 417.

§ 6. Sale of land for nonpayment of
§ 3. Liability of persons and property.

tax.
*The Constitution and statutes, dealing with

An undivided interest in land, or mineral un-
taxation, are to be interpreted in the light of derlying land, cannot properly be entered and
the fundamental principles that public property taxed on the land book; and a deed founded on
and the various instrumentalities of government a sale of such interest for nonpayment of taxes
are not subject to taxation.-- Penick v. Foster will be set aside. - Toothman v. Courtney (W.
(Ga.) 773.

Va.) 915.
General terms in the Constitution or the stat- $ 7. Tax titles.
utes providing for the collection of taxes are *Bill to set aside tax deed of undivided inter-
never allowed their full literal import, if the est in land, or minerals underlying land, held
effect is to require that to be done which the required to tender purchase money and taxes
law does not authorize or to violate funda- subsequently paid, as a condition precedent to
mental principles.-Penick v. Foster (Ga.) 773. the setting aside of the deed.- Toothman v.

*The general rule is that public property and Courtney (W. Va.) 915.
the various instrumentalities of government
are not subject to taxation.- Penick y. Foster
(Ga.) 773.

TELEGRAPHS AND TELEPHONES.
*Bonds issued by a municipality for loans are Argument and conduct of counsel in action
not taxable unless there is clear language in the

against telegraph company, see “Trial," $ 3.
law showing that such was the intent of the Opinion evidence in action for failure to de-
lawmakers.--Penick v. Foster (Ga.) 773.

liver telegram, see "Evidence," $ 10.
There is not in the tax law of the state any Requests for instructions in action for delay
terms expressly declaring that bonds of the state, in delivery of telegram, see "Trial," $ 9.
or of its various political subdivisions, are sub- Review of questions of fact and findings in ac-
ject to tax.-Penick v. Foster (Ga.) 773.

tion for failure to deliver telegram, see "Ap-
Bonds issued by a municipal corporation in

peal and Error," $ 16.
the state in the hands of a resident of the state : 1. Regulation and operation.
are not taxable by the state nor any county Petition held to state no cause of action for
thereof.-Penick v. Foster (Ga.) 773.

delay in delivery of telegram.--Seifert v. West-
§ 4. Levy and assessment.

ern Union Telegraph Co. (Ga.) 699.
*An undivided interest in land, or mineral un An allegation in an action against a telegraph
derlying land, cannot properly be entered and company for failure to deliver a message from
taxed on the land book; and a deed founded on the wife to the husband that she was damaged
a sale of such interest for nonpayment of taxes to the amount of his salary held properly strick-
will be set aside. - Toothman v. Courtney (W. en on demurrer.-Glenn v. Western Union Tel-
Va.) 915.

egraph Co. (Ga. App.) 83.
*The entry in the land book of an undivided It is error to sustain a general demurrer to a
interest in land, or mineral underlying land, petition for failure to deliver a telegram, which
and sale and deed for taxes thereon, is not cured sets forth a breach of contract implied from the

*Point annotated. See syllabus.

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