The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1910-11-18

claim was that during the lifetime o.
the widow the homestead exemption
1 protected her from the payment o,
| taxes which amount to about $1,100.
The commissioner of the Chancer5
Curt OF the city OF Richmond reported
| that by reason of the homestead the
widow had life estate until her own
death, and that taxes were not lier
on the property, but on her life estate
The city excepted to this report, and
| the Chancery Court sustained the eX-
ceptlon.
Granting that The language OF the
Constitution is broad enough to give
the Legislature power to create In or
carve out of exempted property an
estate which would be or become a
freehold as to real estate, the Supreme
Court says that II did not do SO. There.
fore the property is liable for the taxaa
! involved
Echo OF Old Canal.
The history of the old James River
and Ianawha Canal Is involved In the
| suit of I. II. Glass against the Colum-
bian Paper Company. Glass owned
property on North River, opposite
Buena Vista, abutting which the North
River Navigation Company In 1867
built a dam as a part of its canal sys-
TEN. Later this fell into the hands
SUCCESSFULLY Of the James River and
kannwha Canal Company, the Rich
mond and Allegheny Railroad and the
Chesapeake and Ohio Railway, the lat
ter leasing it to the Columbian Paper
Company
Glass disputes the right of the lessee
to the exclusive use OF the water ana
calls attention to the fact that naVi-
cation has been abandoned there since
1881.
A demurrer was sustained in the CIR
cult Court of Rockbridge county. and
the Supreme Court, through Judge 5. u,
Whittle. says that this Judgment was SO
plainly right that he would not stop
to consider mere questions of proce-
dure or minor assignments of error. III
is a matter of history. he says, how
this property was a part of tremen-
dous system which was accomplished
and which gave to the people of the
western part OF the state and to Rich
mond means of transportation The
Chesapeake and Ohio, the decision
says, has title, and the bill states no
cause for relief
Left Estnte to City.
An interesting case decided was tina
of the Handley Board of Trustees
against the Winchester. Memorial Hos
pital, which was argued in Richmond
last winter. In an opinion oy Judge
Cardwell the board OF trustees wins
The mag nifcen. estate of Judge John
Handley. of Scranton, Pa, was given
to the city of Winchester, because, II
is stated. this wealthy citizen became
offended at Scranton over the paving
of streets in front OF his property. The
bequest amounted to more than
S1,000,0Oo
Senator Robert NJ Ward represented
the city in settling up the estate. and
his bill for services was later trans.
ferred to the hospital The only ques-
.tion involved was whether the city or
the Handley fund should pay this bill.
Not Taxable.
On It's claim that 1t Is not doing bug
mess at all in the town Of Harrison
burg. the Southern Bell Telephone and
Telegraph Company is relieved of pay
ing an annual license fee there. The
Town Council assessed $50 a year
against 1t. and II was fined by the
Mayor upon Its refusal to pay. This
fine was affirmed by the Circuit Court
of Rockingham county.
The company sets forth that 1t owns
no property in Harrisonburg, but has
booths for the transmission of long
distance messages. II uses the wires
of the Harrisonburg Mutual Telephone
Company. 1t says that even If Its bus
mess is merely intrastate, and not ex-
empt by being an interstate concern.
1T is still not doing business in the
town at all.
Judge Keith says that this claim is
AIT nv rncbri
franchise and no property in the town,
but makes connection outside, and is
not liable for license tax. The lower
court is reversed.
Other Cases.
Other decisions handed down were
as follows:
By James Keith, presidents:
Chesapeake and Ohio Railway Com
cult Court Of Augusta county. Judg-
ment affirmed.
Ashworth VS.. Brown ct al, Circuit
Court of Wise county. Decree affirmed.
Irvine VS.. Randolph Lumber Corpora
ton ct ais, Circuit Court of Albemarle
county Decree affirmed.
Sutherland ct ais. VS.. Gent ct al, Cir
cult Court OF Russell county. Decree
affirmed,
Sutherland ct ais VS.. Peoples Bank.
Inc, Circuit Court of Dickinson coun-
ty Decree affirmed.
Kain ct ais. vs. Angle eft ais. Corpo-
ration Court of city of Roanoke. Judg-
ment reversed.
School Board of stonewall District.
etc, VS.. Patterson and Miller, Circuit
Court of Rockingham county. Decree
reversed
Sands & oliver VS.. ouigg, Circuit
Court of Roanoke county Decree re-
yersed.
Sutherland VS.. Emswiller Circuit
Court of Shenandoah county. Judg-
ment reversed.
BY Judge r, H. Cardwell:
Wood ct ais VS.. Tredway ct ais, Cir
cult Court Of Greenesville county. De-
cree affirmed.
Shea Realty Corporation vs.. Page
and Taylor, Court Of Law and Chan
AL