The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1899-07-01
SUPREME TERM ENDS
WORK IS OVER TILL OCTOBER,
EXCEPT TO WRITE DE-
CISIONS
IN ABOUT A SCORE OF CASES


ed Of-New Trial Granted Condt-
tfOnaMy In Personal Injury Suit.
The supreme court yesterday adjourned
until the October term Of court, which
will open the second of that month.
Twenty-Five cases are still in the hands
of the judges, which have been argued,
but upon which no opinions have yet been
written. Each member of the court ex-
poets to have his work all up within q
few days.
Judge Collins stated yesterday that the
work Of the present term had been dis
posed of with greater dispatch than any
previous term for several years This is
the first year, he says, that he has had
an opportunity to spend the Fourth away
from st. Paul. He has accepted an in
Vitation to deliver the Fourth Of July
Grafton at Deer Creek before the Popu-
lists Of that locality, who always gather
at Senator Hompe's home for their In
dependence day celebration.
Judge Start and Judge Collins both took
turn at handing down batch of de-
c1sions yesterday. An interesting per-
sonal property tax case is decided by the
court, in which the state is the plaintiff.
The case is brought against George H.
Clark, assignee of the Granite Falls bank.
The court In this case following out the
rule of Death to Tax Dodgers hold that
a certificate of deposit held in trust by
a resident of this state Is subject to
taxation in the district which the holder
lives. The syllabus is as follows:
State of Minnesota, plaintiff, VS.. George
II Clark, assignee substituted for A
Willard. president of the Granite Falls
bank. ETC., defendant.
SyllabuS-1. Under the provisions of
General Statutes 1894, section 1915. sixth
subdivision, and section 1916 a credit
which is held in trust by a resident of
TINS state is to be listed for taxation by
such resident, as trustee, in the taxing
district In which he resides and the
amount thereof is to be assessed in such
district.
2. The situs of such property for taxa
ton cannot be changed from the county
In which the trustee resides to another
simply because he omits to list the same
sions.
3. In the case at bar the credit was in
the FORM OF a certificate Of deposit made
payaple TO one w. as trustee for the
stockho1ders OF a state bank, and payable
IN TOUR annual installments, without in
terest. By agreement 1t was left in the
vault OF the bank, which was located in
yellow Medicine county. w resided in
Sue Earth county. He did not list the
credit for taxation in either county The
auditor OF the first mentioned county
placed the item on the assessment rolls
for taxation as the property of w as
trustee. w made no effort to have the
place OF listing this credit fixed and de-
termlned by the state auditor under the
provisions Of General Statutes supra
section 1922. He did attempt to have tho
taxes abated, as provided for in section
auditor to whom he applied refused to
recommend his application. Held, that
II was incumbent upon w to promptly
apply to the state auditor for a determi-
nation OF the question in dispute as to
the proper place for listing and assessing
this Item. And that he could not raise
the question by answer to a citation is
sued to him after the sheriff had re-
turned the tax assessed against him as
uncollectible.
A. w was the actual owner of more
than> one-th1rd of the stock of the bank
and therefore the owner of more than
one-thtrd Of this credit. His bona fide in
debtedness at the time largely exceeded
the amount of this credit and he had
made no claim for deduction to .the as
SCISSOR at his place of residence or else
where; He failed to claim any deduction
II. from n, MS share of this credit on account.
OF this Indebtedness until he attempted
to nave his application for an abatement
and correction to the state auditor favor
ably recommended by the county board
ana county auditor, as before stated
He offered no excuse or justification for
the apparent delay in claiming the de-
auction: Held, that he had waived his
rights to a deduction on account of in
debtedness. and was not entitled to as
sert the claim when answering the cita-
ton. Affirmed. Collins T
PERSONAL INJURY CASE.
In personal injury case brought by
an employee against the Backus Lumber
company the supreme court grants a new
trial. The opinion is written by Judge
Start The syllabus is as follows:
Charles L.
liant. >-pN0-
syliabusI,; In an action for personal
feet that the defendant was and the
plaintiff was not guilty of negligence is
sustained. but held further Start, c. j..
d1ssentlngJ, that the award of damages
IS excessive and not sustained by the
evidence.
Mimi He g t fSl4T MPgra Pe Ely vs. VS. ger
a trier Of challenge to jury for actual
bias its decision cannot be reviewed on
8. Section 1858, G. S. 1891, providing that
certain officers or agents of a corporation
may be called for cross-examination con-
superintendent having tho actual super-
vision or control Of the work or act IF
the corporation involved in the case may
Ice so called and examined Wharher his
tank be that of a general officer or not.
Start. c. ].
HENNEPIN COUNTY REVERSAL.
The court reverses the lower tribunal in
suit brought by the executor IF the es
tate OF eX-Supreme Judge Charles e.
Vanderburgh to determine the amount
Of disputed claim against Mr.. Vdrder-
burgh's brother, William H Wander
burgh. The syllabus is as follows:
Frank H Peterson, as executor of the
estate of Charles E. Vanderburgh. de-
ceased appellant, VS.. William H. Van
|; Syllabus-A court Of equity will enter
| tain an action brought by an executor on
the part of the estate against a co-execu-
TOT to determine the amount of q dis
puteo claim OF to force an account or to
foreclose mortgage, or in any other
case where justice requires it, there being
no remedy at law. Order reversed
Collins. J.
OTHER DECISIONS.
Dennis Boyle. appellant, VS.. Musser-
| Sauntry Land Logging and Manufac-
IuL1ng company, respondent.
| a balance alleged to be due upon a con-
| tract for cutting and banking LOGS TTba
| contract provided that the surveyor erar
erals scale OF the logs should be final and
| Held. that such scale is conclusive unop
| the parties as to the amount of LOGS Ont
and banked by the plaintiff unless # was
Lraudulent, or grossly inaccurate, or the
! defendant by its wrongful act or nee1acf
| made. 00NS
Held further, that certain evidence
0Hered Tor the purpose of impeaching
| the surveyor generals scale was correctly
| firmed. Start =
w. w. Strickland, appellant. VS. M,nna-
| SOFA type Foundry Company, respon-