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

Suffers in Two Instances-PrOper-
ed Of-Nevv Trial Granted COndt-
tiOnaIIy 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
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 Hompes home for their In
dependence day celebration.
Judge Start and Judge Collins both took
turn at handing down batch of de-
cisions 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. Under the provisions of
General Statutes 1894, section 1915, sixth
SUPERVISION, and section 1876 credit
which is held in trust by a resident of
this 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
| 2. The situs of such property for taxa
tloh cannot be changed from the county
IN which the trustee resides to another
simply because he omits to list the same
IN accordance with the statutory provi-
| sions.
3. In the case at bar the credit was in
the form of certificate of deposit made
| payable to one w, as trustee for the
| stockholders Of state bank, and payable
in four 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
Blue Earth county. He did not list the
auditor OF the first mentioned county
placed the item on the assessment rolls
Tor taxation as the property of w, as
trustee, w made no effort to have tho
| place of listing this credit fixed and de-
termined by the state auditor under tho
provisions OF General Statutes supra,
section 1872. He did attempt to have the
taxes abated, as provided for in section
1882 but the county board and county
auditor to. whom he applied refused to
recommend his application. Held, that
1t was incumbent upon w to promptly
apply to the state auditor for deterrni-
nation OF the question in dispute as to
me proper place for listing and assessing
TINS Item And that he could not raise
the question by answer to, 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-third of: the stock of the bank
one7third 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
from his share Of this credit on account
or this Indebtedness until he attempted
to have his application for an abatement
and correction, to the state auditor favor
aoIy recommended by the county board
ana county auditor, as before stated
the apparent delay in claiming the de-
duct1on. Held, that he had waived his
rights TO deduction on account of IN
debtedness, and was not entitled to as
sert the claim when answering the cita-
tloh Allrmed' Collins, J.
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 JuGRe
Start The syllabus is as follows:
Cnarles l.. Bennett, respondent, VS. E
w. Backus Lumber Company. appel
liant e-PPO%
Syllabus. In an action for personal
feet that the defendant was and the
plalntin was not guilty of negligence ia
sustained, but held further (Start. G T
Glssentlng), that the award of damages
IS excessive and not sustained by The
2. Held, following PeSry vs.. Mfuor. 6,
Mimi, AZ, that where the court ACES as
tr1er of challenge to jury for actual
bias its decision cannot be reviewed on
appeal. N
3: Section 1858, G. s 1884, providing that
certain officers or agents of a corporation
may be called for cross-eXamination CON
strued and held that any officer agent or
superintendent having the actual SUPER
vision or control of the work or act IF
the corporation involved in the case NAV
rank be that of a general officer or NOT
New trial granted c1nditionully.
Start c. ].
HENNEPIN COUNTY REV ERSAL
The court reverses the lower tribunal In
suit brought by the executor # the es
tate OF eX-Supreme Judge CHARLES r.
NAn6RrhlITprh 6nfn rYl,i,,