190
The Green Bag
founded in consequence of an endowment Where a manufacturer of steam boiler in bequeathed by Mr. Roosevelt in 1863 on jectors had brought action to restrain a cor condition that the Legislature should grant poration from using the word "Monitor" on a "liberal" charter, and such a charter was injectors of similar pattern, and a judgment accordingly granted, exempting the Hospital was obtained to that effect, the Supreme Court from taxation. Subsequently a portion of of New York, Appellate Division, affirmed the property was leased by the Hospital for the judgment, two of the five judges dissent other than hospital purposes, the revenue ing. It was held that the word "Monitor" being used to help defray expenses of the in no sense described the patented article Hospital. This portion was assessed for taxa nor the patentee, but was an arbitrary, fanci tion upon the theory that under the General ful word which the plaintiff selected to desig Tax Law of 1896, exemption from taxation nate his own production, and that the use of extended only to such portion of the premises it by the defendant invaded the rights of the as was used by the hospital for carrying out plaintiff and tended to deceive the public. its corporate purposes. Upon appeal from The principle of the leading case of Singer an order of the Appellate Division sustaining Mfg. Co. v. fune Mfg. Co., 163 U. S. 169, the assessment it was held by the New York was held not to affect the case. Nathan Mfg. Court of Appeals that the transfer of the testa Co. v. H. A. Rogers Co. (Feb. 1909). tor's property having been directly induced Street Railways. Defective Transfers— by the legislative promise of exemption from Right of Passenger to be Carried to Destina taxation, the presumption that the General tion. Ark. Tax Law of 1896 repealed by implication all Where a passenger on a street car pays his prior exemptions contained in general or fare and receives a transfer ticket which is special acts did not obtain in such a case, and that the assessment was therefore invalid. void upon its face and which is refused when People of the State of New York ex rel. Roose presented to another conductor, it is held, velt Hospital v. Frank Raymond et al. (Jan. in Little Rock Ry. 6V* Electric Co. v. Goerner, 5 St. Ry. Rep. 33, that he nevertheless has a 29, 1909). valid contract with the company to be carried Taxation. Exemption of After-Acquired to his place of destination, and the company, Property of University—Applicability ofStatute in expelling him from its car for refusal to to All Property. Il1. pay additional fare, violates its contract and In 1855 an amendment of the charter of the is liable in damages for its breach. Northwestern University exempted from taxa Weapons. Toy Pistol— Question for the tion "all property of whatever kind and Jury. Ga. description, belonging to or owned" by it. A child manipulating a toy pistol suffered Since then the corporation had acquired 1-18 of the village in which it is situated. It was a wound resulting in tetanus. An action insisted that its exemption would cause an against the dealer was brought under the unfair burden on other property holders. statute providing that any person knowingly The Supreme Court of Illinois, in North selling or furnishing any minor with a pistol western University v. Hanberg, 86 N. E. Rep. shall be guilty of a misdemeanor. The main 734, held that the exemption was granted question was whether this mechanism was not to the property but to the University, a pistol or a toy. In Mathews v. Caldwell, and its purpose was to forever exempt it 63 S. E. Rep. 250, the Georgia Court of from taxation on all its property whenever Appeals, remarking that jurors were chosen acquired. The changed conditions cannot not only for uprightness, but also for intelli affect the meaning of the amendment passed gence, and were able to bring into the box knowledge of the common things of life, de in 1855. cided that they were qualified to look at this Trade- Marks. Arbitrary Name Valid— mechanical creation and to determine whether Unfair Competition. N. Y. it was a firearm.
