Indiana State sentinel. [volume] (Indianapolis) 1841-1853, 1851-12-11
Decisions of the Supreme Court of Indiana.
NOVEMBER TERM, 1851.


Madison, to enjon it from collecting certain tax, lev
led in 1896 upon real estate Of the Bank within the cor
porate limits of the city.
The ony question TO be decided in this case whe-
Their the capital stock of the Bank, situated within the
limits of the city, subject tax, levied by the
city authorities, for city purposes The circuit court
OF opinion that such tax could be Levied and DIS
missed the bill.
Judge BLACKBOARD held, |. That by the original
charter of the Bank, the Of twelve and a hall
cents be deducted from the dividends OF each
share of stock except those held by the State to be de-
voted to school purposes; and that this tax
be in lieu Of all tGres and assessments on the stock
in said Bank; and in case OF an ad raorsm system Of
taxation being adopted, such portion only OF the stock
as actually paid in, and for which the stockholders
should not indebted the State should be subject to
tax not exceeding one per cent Including the SAID tax
of l25 cents on each share that by amendment to
the charter Of lS4l per centum tax, IN addition to
the said 12l each SHARE in amount each year,
equal the State and county taxes OF the county IN
which the respective branch may be situated provided
it did not exceed per the capital stock,
be levied only for State purposes; and that this
amendment contained an express prohibition against
taxing the capital stock oil the Bank Tor any other nan
2 That the City of Madison was bound by this pro-
hibon for all municipal corporations in this State are
entirely under the control of the Legislature-their
charters being subject to modification or repeal by the
Legislature any time. The People " Morris, 18th
Wend. 325 Sloan " The State. Backiord, 361. And
hence the of said tax by the city oil Madison
was illegal.
The principle involved in this decision expressly
decided in a late in New Jersey. city tax for
Jersey City levied upon real OF the Patter
son and Hudson River Railroad Company, in the char
ter of which the Legislature, after providing for levy
ing certain its capital stock, declared that no
further other tar Hp0 should be levied or assessed
upon said company But the Supreme Court of that
State and Errors and Appeals held that the
tax paid not only bonus for the chartered prvi-
leges of the company, but also Communication Tor
such property might necessarily be held for purposes
reasonably incident TO the enjoyment of the franchise.
, Gardner Assessor V. The State Zabrskie's Rep.
557.
Judgment Of the Jefferson c. Court reversed-cause
remanded, &c.
Holiday rs Coe Error to the Fountain C. c.
Declaration in assumpsit for work and labor and for
money paid Verdict for the plaintiff for 1922.
In 1885, Coe the plaintiff, undertook 10 transport for
Holiday, the defendant from the port of Covingon. in
this State New Orleans, III bushels of for 6
cents per bushel The latter advanced $751; to pay in.
cdental expenses &c such for protest in of
, loss-the corn being insured.
When within $50 miles of New Orleans, the boat sunk
and the whole cargo lost fault being attached to Coe
who proceeded to New Orleans and procured protest
at expense of SIS. The insurance paid by the
insurers. The defendant, in conversation with OF
the Witnesses told him that he would pay part of the
freight but the plaintiff not present. did the
witness understand the defendant contracting pay
, it.
Judge BLAcKFoRD held, L. That under the counts for
work and labor the facts did not warrant the verdict
for under the contract, the plaintiff could for
freight of the corn, the delivery of it New Orleans
was condition precedent The cases where freight
must be paid rata utnertS where the vessel
performed the hoe of the voyage, bringing part of her
cargo to the place Of destination, where the cargo
has been delivered to the a place short of the
place of deivery-3 Kent's Com. PIG, 227 But this
case does come under either of these classes.
?. That under the count for money paid there could
be recovery for the Sl5 money had been advanced
for the expenses of the protest by the plaintiff
=, 3. That the statement made by the defendant 10 a
stranger, the absence of the plaintiff that he would
pay part Of the freight and understood by such
ger contract the part of the defendant did not
authorize the verdict.
Judgment reversed the verdict set aside, and the
cause remanded for new trial.
Vckers Cannon. Error the Allen c. Court.
Cannon commenced this suit. before Justice, who
gave judgment against him, and therefore he appealed
it the Circuit Court, in which he obtained Judgment
against Vckers In the transcript bill of exceptions
not signed by the Judges of the Circuit Court and upon
rule being granted by the Supreme Court upon them
to show why they had signed it they returned
that the bill OF exceptions true. No further
steps taken as to the BILL but the cause was sub.
mtted the Supreme Court the assigned being
that the Judges of the Circuit Court had admitted illegal
evidence the trial. and had given erroneous nstruc-
tons to the Jury.
Judge BiAcKFoRD held, That as there was no bill of
exceptions there nothing in the transcript which
the assignment of errors applicable.
Judgment affirmed with ten per cent. damages.
Bennett Buchanan. Error to the Huntington C.
Court.
This suit was commenced by Buchanan by notice and
notion under the statute. money paid by him
surety for Bennett The notice states that the de-
their note for 500 to Elias Murray and Patrick McCar-
ty, administrators Of Daniel johnson; that these admin
istrators sued Buchanan and recovered a Judgment
against him for 1852 % with costs and that the 18th
day OF August, 1919, he fully discharged said Judgment
The defenden pleaded the general issue and trial
the evidence by Nurry was, that he receped the udg
men as paid in full as appeared the Judgment dock.
cts oil the Huntingdon circuit court and that the udg
ment paid by Buchanan giving his for 942 dol
lars, which was amply secured by mortgage on real
estate but still due and unpaid and that in no other
way had the judgmen. been satisfied
! Judge BLACKBOARD held That although there were
some cases favorable to the plaintiff recovery, yet the
weight of authority that action like the present
for money paid would not ie without proof of an actual
payment OF money, that which equivalent to
money. The note and mortgage not equivalent TO
such payment but that IL in had been shown that the note
negotiable by the law merchant the case would have
required more consider alton.
i case very similar to this had been decided by
this court. Pityer Harmon-S Blacklord page 1l2
| Judgment reversed, &c.
i White Water Valley Canal COMPANY rs Henderson,
Error to the Fayette c. Court
/ This action OF debt brought by Henderson
an award for 1000 dollars, made and signed by
three arbtrators to whom the question Of damages to
his land by the construction of the canal had been SUBJ
mItted
i The defendants moved to quash the summons on the
ground that 1t made rcturnable the LIST Monday
oil April lSi9, when, in fact, the Of the court be-
gan on the ID Monday Of said month This motion was
overruled by the court below.
The defendants then filed three pleas, one stating that
under the provisions Of the canal act passed in 1895 one
jerks had released to Morgan, commissioner of the
State, the right of through all the lands owned by
him in Franklin county and all damages TO said lands
that the deed Of release had been duly placed Of
fee Of the Secretary of State that Henderson the
grantee of Jenksthe lands for which the damages were
awarded having, at the execution of said deed, been
owned by jerks, and were situate in Franklin county !;
that until after the time had elapsed for taking an
appeal from the award had the defendants any knowl