The Worcester spy. [volume] (Worcester, Mass.) 1898-1904, 1899-05-01
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LEGAL LIABILITY.
Various Questions of
Law Judicially
Considered.
ENVELOPE COMPANY
Local Branch of Trust
Affected by Recent
Decision.
ENVELOPE COMPANY

In a decision handed down Wednes-
day the Michigan state supreme court
declared invalid the main principle of
the Pingree- Atkinson equal taxation
bill, which was passed by the present
session Of the legislature. The case
was one instituted by Gov. Pingree
while the Atkinson bill was hanging
fire in the legislature, TO test the valid
ity of an act passed 10 years ago. pro-
viding for the taxing Of telephone and
telegraph companies on the value Of
their property, the tax, which was levi
ed by the state board Of auditors. to be
used for a specific purpose. The act
WAS similar to the Atkinson bill in that
both provided special assessors and
also a specific tax. In its opinion the
supreme court holds that a tax on
property, based on an assessment, can
not be maintained as a specific tax
When the case was before the court,
by Gov. Pingree's invitation, the at
torneys Of the principal railroads and
others affected by the Atkinson bills
provisions argued against the validity
Of the old act. II is probable that steps
will be taken now to have the Atkinson
act declared invalid.
Judge shumway gave a decision at
Rockville, Conn, Wednesday, in the
case Of the United States Envelope
company against the town Of Vernon.
The case was put on the short calen-
der a week ago Tuesday for argument
on plea to abatement. Charles Phelps,
counsel for the town. argued that the
case should be dismissed because Of an
error in the form of proceedings. His
point was that instead OF bringing suit
against the town, the company should
have made application to the superior
court for the reviewing Of the doings
of the board of relief, making the court
a board of relief for the time being. In
place Of a citation to appear in court
a he claimed the law provided, the
envelope company had instituted a
suit. At the time argument was made
on this point Mr.. Phelps read a section
of the general statutes, which he
claimed exactly covered the case, and
on this ground made the motion to
have the case abated. The judge de-
cides in favor Of Mr.. Phelps, and, un-
less an appeal is taken, this settles the
matter and the envelope company must
now pay its taxes.
The New Jersey court of charcery on
verbal orders has separated Mr.. and
Mrs. James s. Graham, who for nine
teen years have been living happily TO-
gether as man and wife.
The case came into the court on an
order to sell parcel of land near New
Brunswick. In her application Mrs.
Graham stated that in 1864 she married
a Henry Smith in Virginia. In 1860 she
took advantage Of the Massachusetts
law and secured a bill of separation
from her husband. In 1880 she believed
the term OF separation sufficiently long
TO be equivalent to a divorce, 50 she
married James Graham in Washing
ton.
The persons to whom she desired to
sell the land were not sure that the IL
tie she could give was clear, so she ap-
piled for the order. Vice Chancellor
Grey refused to grant II on the ground
the woman had no right to remarry and
that her second marriage was Illegal.
He declared her Mrs. Smith with per-
feet right to sell the land in thet name.
The vice chancellor subsequently
made it plain that she had no right to
the name of Graham or the protection
of Mr.. Graham, although they had lived
together for nineteen years. The two
will at once arrange for new wedding.
Smith Of Virginia, died some years ago.
By the decision Of the supreme court
Of Pennsylvania in the case Of the
Southern Electric Light Company.
companies generating and supplying
electric light are not subject TO munich
pal taxation Of their real estate and
plant. This company owned two pro-
perties, one at the corner of Broad
and Washington avenue and the other
at the corner OF Burnett and Christian
streets, Philadelphia. The former has
not been in use for two years; the lat
ter is in active use. The company
claimed that the old plant was neces-
sary in its business, for temporary use
in case Of a breakdown. The city's
claim was that neither place was en-
titled 10 exemption, because they were
used only for the manufacture Of cleo
tricity, and the process Of manufactur-
ing was not public in its nature, but
only that Of supplying.
The supreme court decided that the
old plant was still for public use, II il
was waiting for public use. and that
the supplying Of electricity implied its
manufacture.
Under this decision all the electric
light companies now operating IN the
city are exempt from taxation. IN
general. companies having a right to
lay conduits for distribution are cover
ed by the Game decision. The traction
companies and gas companies have
heretofore secured a similar exemption
from municipal taxation.
Judge Thomas in the United States
district court IN Brooklyn recently nelQ
that a firm and one Of its members
may be in bankruptcy and the other
member Of the bankrupt firm not be a
bankrupt.
Action was taken by the Chemical
National Bank and others 10 have the
firm Of Meyers g. Dlckerson adjudged
bankrupt, il being alleged that Meyers
had made an assignment in Philadel-