SERVICE That's what A. A. ATTORNEYS give to Forwarders. That's what is making THE A. A. A. DIRECTORY most popular with forwarders. That's what is bringing more business to ATTORNEYS. The Secret is in the Service THE AMERICAN ADJUSTERS DIRECTORY CO. WHEE INSANITY BEGINS. A New York lawyer tells of an old woman in that town who was present at the making of her husband's last will and testament. "Now," said the lawyer engaged to draw up the instrument, "state just exactly what is owing you." "Henry Wharton owes me $500," said the old man in the bed, "and," he added, with a racking cough, "Wallace McIntyre owes me $200." "Good!" exclaimed the wife. "Rational to the last!" "Richard Smith owes me $90," continued the sick man. "Very rational," said the wife. "To Patrick Casey I owe $900-" began the sick man. "Ah," interrupted the wife. "Hear him rave! Hear him rave!" Justice I'll let you off this time, but in future keep away from bad company. Satirist Thanks, yer honor! You'll never see me here again! A Polish couple who had emigrated to the United States came before a justice of the peace to be married. The young man handed him the marriage license and the pair stood up before him. "Join hands," said the justice of the peace. They did so and the justice looked at the document, which authorized him to unite in matrimony Zatharewiz Perezynski and Leokwoworda Jeulinski. "Ahem!" he said. "Zatha-h'm- h'm-ski, do you take this woman," etc. "Yes, sir." responded the young man. "Leo-h'm ah ski, do you take this man to be," etc. "Yes, sir," replied the woman. "Then I pronounce you man and wife," said the justice, glad to find something he could pronounce, "and I heartily congratulate you on reducing these two names into one!" Justice Sir William Grantham, of the King's Bench Division, who has just died in London was a good deal of a character. He was noted for what was regarded as too great freedom of speech in his judicial opinions. A story about Sir William was that, after protesting vainly to a man who was smoking in a nonsmoking railway carriage, he sought to impress the offender by handing him his card, with a threat to have the man arrested at the next station. But the man left the compartment quickly when the train stopped, and took a seat in another compartment. Justice Grantham sent the guard to get the man's name and address so that he could be prosecuted. When the guard returned he said: "I wouldn't have him arrested, sir. I asked his name and he gave me this card. You see, he is Mr. Justice Grantham, sir."-New York Sun. Harvey E. Taylor tells this story of a young attorney with whom he had practiced law for some years: A young member of the Memphis bar, states Mr. Taylor, was before the Federal Court representing a client who had gotten into some trouble in the state of Kentucky. The case was called to be set for a hearing, and the young attorney arose and stated: Lawyer-"May it please the court it becomes necessary that I move the court for a continuance of this next case until the next term of court." Judge-"You may state your ground for a continuance." Lawyer-"My client was arrested in the state of Kentucky and fined and also a sentence was imposed on him, and therefore he cannot be here." Judge "Well, why didn't you pay the fine and have your client here so that this case could be tried at this term of curt?" Lawyer-“Yes, your honor, I could have paid his fine, but I could not serve his sentence." Judge "Very well, this case will be passed for the term. Mr. Clerk, call the next case." DETROIT Thomas F. Attix 1757 Penobscot Bldg. P. O. Box 1004 Investigations and Collections handled in a diplomatic manner. Best of references furnished. HUDDY ON AUTOMOBILES. New (Fifth) Edition, 1919. Nearly 1,300 pages, bound in buckram. Published by Matthew Bender Co., 109 State St., Albany, N. Y. $7.50 prepaid. HUDDY ON AUTOMOBILES takes the profession through all the activities of the use of motor vehicles, from their manufacture and sale, through their registration, regulation and use of the highways, to the measure of damages when they are destroyed by the acts of a third person. The First Edition of HUDDY ON AUTOMOBILES was a pioneer in that branch of the law. As the law pertaining to motor vehicles developed, subsequent editions were published. The Fifth Edition of HUDDY ON AUTOMOBILES is NOT merely an addition of the late decisions to the Fourth Edition. The entire book has been rewritten and revised. New Chapters have been prepared and the older authorities have been relexamined. The old, as well as the new, decisions have been included so as to make it the most thorough as well as the latest book on the subject. Chapter Headings: 1, Definitions; 2, Historical; 3, Nature and status; 4, Right to use highways; 5, Statutory regulation, 6, Municipal ordinances; 7, Federal control over motoring; 8, Licensing and registration; 9, Jitneys, taxicabs and public carriages for hire; 10, Private carriage for hire; 11, Garages; 12, Chauffeurs; 13, Miscellaneous subjects of regulation; 14, Law of the Road; 15, Negligence, in general; 16, Collisions with other vehicles; 17, Collisions with pedestrians; 18, Contributory negligence of pedestrians; 19, Cyclists, riders, and miscellaneous travelers; 20, Frightened horses, 21, Railroad crossings; 22, Street Railways; 23, Liability of owner for conduct of driver; 24, Status of guests and passengers; 25, Safety of highways for automobilists; 26, Measure of damages for injury to automobile; 27, Criminal liability; 28, The manufacturer; 29, Insurance; 30, Sales; 31, Liens; 32, Evidence. General Practice and Commercial Collectons Maine to California. No other book in Inheritance Taxation has proven to be as practical and popular. The only book on this subject published in five years. During the past five years the Federal tax has been imposed and forty states have amended their statutes or adopted new ones. Since the first edition of this book was published (1917) a new Federal statute has been adopted. The Treasury Department has issued a new set of rules and regulations and forms. New York has abolished the distinction between tangible and intangible property and taxes transfers of stock in domestic corporations owned by non-esidents. It also imposes a tax on investments that have not paid taxes duriog the life of the owner. Since 1917 twenty-five states have amended their statutes and two states( Mississippi and New Mexico) now tax inheritance for the first time. Since 1917 the highest courts of all the states have handed down important decisions in inheritance tax litigations. All these matters are covered in the Second Edition of Gleason & Otis. Necessity for the Book. As nearly all the states now tax transfers of stock in domestic corporations owned by nonresidents, it is necessary for every lawyer who has an estate to settle to have at hand the latest inheritance tax statute in every state, for a decedent may own stocks in corporations incorporated in a dozen different states, and may have to pay a dozen different inheritance taxes as well as a tax in the state of domicile and another to the Federal Government. Attorneys for estates must not only have the statute but require the most recent authorities in each state interpreting that statute. There have been over wo hundred important decisions in the different states on inheritance tax matters in the last two years. Tables. Each state has its own system for computing the value of life estates and remainders and the Federal authorities have a table of their own for such computations. The book covers all of these ta les and illustrates the method of computation. The law at the date of death fixes the rate of taxation and amendments are not retroactive as to rates. It is therefore necessary to know not only what the present statute is in a particular state but what the rate of a tax was at the date of the death of decedent. The book contains tables of the former rates in each state and the date when the rates were changed. NAEGELY & HOPKINS Attorneys and Counsellors at Law AGGRESSIVE COMMERCIAL DEPARTMENT MAINTAINED Bearinger Building PHILADELPHIA Louis R. J. Fenerty 1526-27 Land Title Bldg., Philadelphia, Pa. Attorney at Law COMMERCIAL LAW AND COLLECTIONS Forms. In such a technical subject forms are of especial value to the profession. There is a thorough chapter on procedure and the forsm in use in all the important states, especially by non-residents, are given, as well as a full set of forms for several leading states. Table of Cases. The table of cases is arranged by states so that the practitioner can see at a glance what questions have been decided in each particular state and in what respects the authorities of other jurisdictions are applicable. Endorsements. Letters were received by the authors from all over the country complimenting them upon their work in the first edition. Hon. John Harrington, counsel to the Wisconsin Tax Commission, writes, under date June 25, 1919: "We have found your text book of the highest value and use it daily in our work. We consider it the best text book on the subject and shall be greatly pleased to see a new edition, with the law brought down so as to include the legislative changes of 1919 and the decisions of the courts to date." Hon. R. H. Blackman, Assistant Attorney General in charge of inheritance tax matters for the state of Colorado, writes, under date of June 30, 1919: "I have become quite familiar with your work and desire to commend you very highly and will appreciate it if you will mail to this department a copy of your second edition at the earliest possible time after its completion, together with your bill for the same." Hon. H. C. Preston, of the Tax Commission for South Dakota, writes, under date July 3, 1919: "Permit me to say that we constantly use your present work on Inheritance Taxation. We consider it very complete." state comptroller, among others, in the following law making cases: Matter of Watson, 226 N. Y. 384; Matter of Bunce, 222 N. Y. 21; Matter of Orvis, 223 N. Y. 1; Matter of Cory, 221 N. Y. 612; Matter of Penfold, 216 N. Y. 171; Matter of Townsend, 215 N. Y. 442; Matter of Wright, 214 N. Y. 714. Published by Matthew Bender & Co., 109 State St., Albany, N. Y. One volume. 1200 pages, strongly bound in law buckram. $10 delivered. D. A. G. Ouzts at Greenwood, S. C., has turned his commercial law practice over to his former law partner, Mr. T. Frank McCord, who will continue the practice giving assiduous attention to such business. Mr. Ouzts and associates are organizing Greenwood's sixth and latest bank, The American Bank. It is understood that he will be president of this bank. While he will no longer be engaged in his former work he will continue to handle matters in probate court, the settlement of estates, and aid in the promotion of corporations and new enterprises. James A. Harmon, having returned from military service, has opened office at 45 Academy St., N. J. He was formerly located at Paterson, N. J. Sidney M. Ward, Benton, Illinois, has opened offices for the general practice of law at 410 First National Bank Building. * John M. Elliott, author of "The Annotated Blue Sky Laws of the United States," and for many years counsel for the Department of Banks and Banking of Ohio, has announced his resignation as such official and that he will be associated with Edward C. Wolfe, formerly of the Ohio Blue Sky Department, under the firm name of Wolfe & Elliott. The firm will practice "Blue Sky Law" exclusively, in all states, with offices at 802-3-4 Engineers Building, Cleveland, Ohio. RECENT COURT DECISIONS on a Variety of Interesting and Important Subjects ISSUED BY WEST PUBLISHING CO., PUBLISHERS OF tion becomes, Is the making and sale of ice to all inhabitants of a city who desire to buy a public or a private business? It is public, of course, in the sense that the police power of the city extends to regulating the cleanliness and sanitary methods of making, handling, and vending ice. It is not public in the sense that it is such a utility as comes under the supervision of the Public Service Commission. That it is not the latter is persuasive, but, we concede, not conclusive, in the view against its public nature. CONGESTED RAILROADS AND SPOILED | therefore, that in the final analysis the quesONION'S. In the case of Meany & Saisselin v. Erie R. Co., 173 New York Supplement, 96, for injuries from delay in a shipment of onions, defendant attempted to excuse itself by showing that its freight yards through which plaintiff's cars would have to pass for classification were congested by an accumulation of freight due to war conditions, so as to make it impossible to handle the shipment with usual speed. In the opinion handed down by Judge Lehman, in the Appellate Term of the New York Supreme Court, he says that, while it is quite true that the railroad company is not responsible for conditions created by the war, it should not have accepted shipments without notifying consignors of danger of delay. Judg. ment for plaintiff was affirmed. IN AUTHORITY OF CITY ΤΟ ENGAGE MAKING ICE. State ex rel. Kansas City v. Orear, 210 Southwestern Reporter, 392, was a mandamus proceeding by the state of Missouri, on relation of the City of Kansas City, to compel respondent, as city comptroller, to prepare, sign, and arrange for sale of two issues of municipal bonds, cne of which was for the purpose of engaging in manufacture and distribution of ice to the different municipal departments and to the inhabitants of the city. In the opinion of Judge Faris, of the Missouri Supreme Court, the following discussion of some of the points involved is found: "May a town or city in this state, its charter permitting, lawfully engage in the business of making and selling ice to the inhabitants of such city? In approaching a discussion and a solution of the question we must, of necessity, take that phase of the case made which is strongest against the exercise of the right contended for. So we eliminate the mere matter of the city's right to make ice for its own delikewise partments, offices, and hospitals, as the matter of a sale to the inhabitants of the city of merely surplus ice left after the city's departments, offices, and hospitals are supplied by a city ice factory, and thus we come to state baldly, as above, the proposition presented. ** "Our Constitution explicitly says, 'Taxes may be levied and collected for public purposes only.' Section 3, art. 10, Const. We have held that this was the law before the provision was ever put into the Constitution. State ex rel. v. St. Louis, 216 Mo. 47, 115 S. W. 534. It is obvious, "When a purpose is public and when it is not is, within the purview of law and our own constitutional provision, a close and difficult question. Bread, clothing, shoes, water, light, fuel, ice, drugs, and medicines and transportation may be enumerated as some of the things now deemed to be absolute necessities for the human race in the latitude of this state. Some of these, e. g. light and water, are regarded as falling within the category of things which the well-settled rule permits the municipality on its business side to furnish and engage in the business of furnishing. Other of the things enumerated, though equally necessary to the health, comfort, life, and well-being of the populace, are, by common consent, regarded as wholly without the powers of the municipality to furnish or deal in. "Without further, we are of the opinion that the business of making and selling ice by Kansas City to the inhabitants of that city is not, under the situation shown by the conceded facts, so far a public purpose as to warrant the expenditure therein of public money obtained as the proceeds of municipal bonds, the payment of which, with the interest thereon, must be met by the levy and collection of public taxes." STATE LAW FOR CIVIL RELIEF TO SOLDIERS HELD INVALID. Konkel v. State, 170 was a bastardy Northwestern Reporter, 715, proceeding in which defendant claimed immunity from prosecution under chapter 409 of the Laws of Wisconsin for 1917, providing for exemption from civil process of all persons in military service. Though the act was held to not be an attempt to exercise war power on the part of the Legislature and not in conflict with the Fourteenth Amendment to the United States Constitution relating to privileges and immunities of citizens, it was held invalid, as in con STARTED just six years ago Ruling Case Law is all but completed, and in this short six years it has made for itself a unique record among legal publications The sale of this great work has so far exceeded our expectations that in spite of the fact that we printed a large stock of each volume, as issued, and later put on a second press run, we are now faced with the necessity of again reprinting and binding the entire set. ¶ The costs of manufacturing to-day are more than double the costs five or even two years ago. Obviously, we can't sell R.C.L. at present prices after the present stock is exhausted. ULING CASE LAW is a text statement of the law from principle, arranged alphabetically under the 400 recognized titles. Complete in 28 volumes, including index. Authoritative, quotable, dependable. As simple as the ten commandments. Makes the law as easy to find as a word in the dictionary. WRITE TO-DAY FOR PRESENT PRICES The Lawyers Co-op. Publishing Co.-Rochester, New York. New York Office, at 150 Nassau St. Kindly refer to the AMERICAN LEGAL NEWS in relying to this ad. |