The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1902-03-25

internal Revenue-Express Companies
Where a package offered for transporta-
ton to an express company. required by
the war revenue act (act of Congress. June
Ii, 1881 10 attach a stamp thereto. the COM
pany may refuse 10 accept the package for
transportation al the regular rates. and
may insist the further payment Of the
price of the revenue stamp 10 be attached
thereto. or that the consignor furnish such
stamp. I67 Pacific Rep. California;. No. g.
Note-This decision reverses the former
ruling of the Supreme Court of California
upon the same question. In a decision rem
dered April 6. 1901, the court held that the
express company could not refuse to ac-
cept the package unless further payment
of l cent or of a 1-cent revenue stamp was
made. and issued writ Of mandamus TO
compel the express company to accept the
package. The last decision conforms TO the
rule laid down by the Supreme Court Of the
United States in American Express Com
pany VS.. Michigan. III U. s. 40.
Observation-Disclosures Hot Water in
Gutter
The plaintiff. a boy about five years old,
while walking along the sidewalk, was
pushed off the walk by other boys and fell
into the open gutter of the street. The de-
PENDANT corporation, tobacco company,
had allowed a quantity of hot water to be
plaintiff fell. and was so severely scalded
that the skin came off with his clothes. In
a suit against the company for damages
because of its negligence in discharging the
hot water into the gutter, ii was held that,
though the boy may have been pushed into
the gutter by companion. that fact con-
stituted no defense, as the companion :
negligence. II any, could not be imputed
10 plaintiff contributory negligence, and
plaintiff had the right to either the
company or his companion without joining
the other. l66 Southwestern Rep. (Ky.),
609l
Contract Between Husband and Wife
Public Policy
A contract between husband and wife.
engaged in farming, that the husband shall
work for the wife and act as her agent in
what he does. and in payment for such per
sonal services the wife agrees to work for
the husband. and il is further agreed that
the product of such joint labor shall be the
property of the wife, is without cOnsidera-
ton, contrary to public policy and void
And such contract will not sustain a claim
of ownership in the wife of a crop sown
grown and harvested by the husband as
against his creditors. [67 Pacific Rep. (Kan-
sas), No. 9.
-Divorce-Question of Cruelty Considered
The conduct of a wife in failing to take
an interest in the husbands affairs, and
i'm refusing 10 enter into the social life
which he desires, and the fact that she Is
/ moody, whimsical, eXactlng and 1raSclble,
and not consderate of the husband, do not
authorize the granting of divorce TO the
husband the ground of cruelty. 1t
would seem that these trifiing traits of in
compatibility of temper might reasonably
be expected by the husband when he took
his wife for better or worse this case
for worse. [67 Pacific Rep. Washington,
Legacy Tax
The proceeds from a life insurance pol
| icy, payable to a party insured or MS legal
| representative is a part of decedents eS-
tate If payable TO some one else the pro-
ceeds are not to be treated as a part OF ms
estate, but are payable direct TO the pehe-
! fciares named in the policy, ana are not
subject to legacy tax. Is Treasury De
cisiOns, No. III