davidaulloa/AmericanStories huggingface dataset:
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1914-07-11

s,s p 1888. - q ,s.s = - S:
a. = - ). = ~ :.
s1E S,sS ~ ~ r. Y ! II v,1-
=, A. s,Ss g - eoness.s.ss q sne sssS4
- ~ 49, .s - ~ - 49,, ,.sSss.
6arneos huf 49, =, ~ ~ &. a
s...ss.1 ~ 49, $3.50 ~ tnS ae1enae1se
osseseaI SSNssss ~. ~. p.ee - "a ~
1,SsSn4vnnt ~ 11ss-- ,s.ss.. TS1T X 49,.
srssc1s ~ ~ S,sSeG-< -.s-t
6~rcssse SSsss6.ssts - =, .Ss.s.s 49,
ssssssr~ ,,,se.s ~ =. .so.s1 49, ~
49, srnee - - @,.iS a s.ses o g .
49, tfe ect,s.i sss,,,s ~ sss.s& =. ~,
M - os1Sre6 n,ss5v =, a.SSs,,,1,. ~
vaiue Il the mslal and .harneess "a 3
tr,,S coDvs
xttesf: D. A. yAIr1sxx1sD
DSssij C1srf suprsnS : CO. {
No. le.SeA
Y,Ala EarniIfon, Aumallant
-
H Z. Beauhtan. Appelle.
Anpeni frnrn Eor.l Counfv ss.s
AFVIRwED.
n senerai referencS to. an indebtSdness
az ~ author. a csrtesn Ieffern a. ox-
p s, q them Ct = ds.ire ana 2urpose
- -, a. ~ - ~r1ss~tt.e - a. - .,,r,, A.
g c no 1919, Ss IN rsmere sns ,, ~
Gent Il must be : distinct ana uneuuivo-
>.s.ss..sS -. A...e-SSs ~
60 aamasao1 o6 preeenl exetmg osos
u uap 3, 1 rs A., ne party 0snane me adn's-
All ~ T,,~t.... .on..
= Atsss Hc Sops' - vAr-,,~vn,r
fsssI S,e - s...s - (es. =.
49, GUY e'1ae
No ~ IN
- Cs-3 - 49,
OF1sanai Fr0csHd,n8 e Hnbeas CORPUS
o-u.s... ~ ~. - 49,! i1O'
I Under chapter - Lawns Of 1911 one
Wno y AQWtpeo o. murder on tne gr0on0
tnet ne 49, insane when ne KILLED tho
unu. snoxn to have Deen resfored g
.nnty q 70 p - ioneer oaneerCus' an0
Aes ~ s1S1 AS<A3ae.A. e DSC04es tne uuC
OF the court 70 commit the defendant to
: . n.S t0r sn9 Vus nsAne:
n0 1H.sa t =. aS uaAa couxt ~
e seH ~ ne.a1S - e tne present saMC
o. tHe ue.enoant Do1Ore 8ucn commM-
u saen. y c.-s.eo mo enecS ~ PiaNSslnS nlA
,..,t sucn esyiun 1oes n0s cvcso ene com-
.,, .eaSas W S 5e<1nS tneteunoef
aile6sA
Al the Justices concurrins.
ue CODY. w~,u~
TGS~iI E,ces S0.z1s.s - 49, -.
S---H guy ens S0"E-
M n AZ
II. csiIls:rt xn,,.s,>>
-
The Missouri Pacific RaiIwnv Comnanv
Onfnion Denvf,,e a Rahearin~
Syll,bus Rv tho Courf Rnrch
A second nefifion for . rnhearir1 yre.
rented nv ner1nissdon ~ th~ ro,,rt Nv,
afflered ana HEI.D that the statement of
facts confained in the oririnsi oninio, IL
correct and that the case If Raiiwav CO,
'. Baker. ~ kan. 1Ss. does NOT 9overn
this controversy
All the Jusficea concurrlnG
A true COPY
Attest: d. A. VALENTINE.
E6eAl1 Clerk Supreme Court
No. 19,llo.
Kappa Kappa Gamma House Association,
Appellee.
vs.
ct an. Apneilanfs-
Appeal from Douglas County
AFFIRMED
Syllabus. BY the Court. johnston. c. J.
/. A building was erected upon ground
less than one-half acre in extent by the
Kappa kappa Gamma society. which was
COMPOSED OF young women WIN were stu
dents Of the state university. from funds
obtained by q mortgage on the property
and in part from subscrjptions by the
members Of the society and the donations
of their friends. To accomplish ii q cor
poration was orKanixed which acted a.
trustee for the society in which the legal
title of the property was placed and NV
which the mortRa9e securinr the LOAF,
was executed. After the Completion Of
the buiIdinr II WAC excIusiveIv ,,nes5 III,
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1914-07-11
No. 1851.
G. H. George. Appellee.

No. 1871.
c. III. George, Appellee,
VS.,
L. w. Shannon. Appellant
Appeal from Brown County.
|, AFFIRMED.
Syllabus. BY the Court Smith. J.
l. Testimony Of a physician. 30 far AZ
1t 10 expert testimony, may be based upon
personal examination or upon the facts
r-oved upon a trial or upon both such
examination and proven facts or. prefer
ably, 1t may be based upon hypothetical
Questions -
2 The mere fact that . patient dis
charges or quits the care of his attending
physician and employs another physician.
Is not evidence of contributory negligence
In an action by the patient against the
former physician for negligence in the
discharge of his duty to the patient
AL the justices concurring.
true copy.
Attest: D. A. VALENTINE
fSeal1 clerk Supreme CoIIrt
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1914-07-11
d. A. VALENTINE.
Clerk Supreme Court.

q No. 1S,y1O.
A. C. Kreitzer and @. Roll, Appellees.
Tho Monarch Portland Cement company.
Appellee.
william Keith and o. M. Comet. Inter-
venors. Appellants.
Appeal from Sedgwick County.
AFFIRMED.
Syllabus BY the Court. Smith. ].
!. Stockholders in a corporation who
recognize its receiver by intervening in
the suit in which he was appointed and
asking that he be directed to sell part in
stead Of all the assets can not be heard
Afterwards to contend that his appoint
ment was unauthorized.
2. After q receiver Of a corporation had
been appointed to conserve its estate and
court. and after he had by order of the
court sold it's assets, the stockholders by
the requisite vote ratified the sale and re-
solved that inasmuch as the corporation
had liQuidated its obligations and had no
outstanding indebtedness 1t should be and
Was thereby dissolved, and the receiver
reported such action to the court sug-
resting q decree dissolving such corpora
1ton which decree was entered. HELD,
that such action by the stockholders rem
dared the question presented by the in
tervenors as to the authority to appoint
the receiver. the validity of the sale made
the propriety Of such decree, no longer
pgacfical but academic.
Z It is not the province of this court
20 decide moot questions.
All the Justices concurring.
true copy.
Attest: d. A. VALENTINE,
fDeall Clerk Supreme Court
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1914-07-11

No. 1852.
The Scheidel- Western X-Ray Coil Com
pany, Appellant,
Vi.
Charles E. Ross, Appellee
Appeal from Sedgwick County.
Division No. p
AFFIRMED.
Syllabus. BY the Court. Mason, J.
1. In an action brought in q city court
on an account that defendant pleaded
damages by breach of warranty of an
article sold to him. In the district court
trial was had upon the same pleadings.
and without amendment the defendant
was permitted to recover upon a showing
that the article had been sold to himself
and three others. who had turned 1t over
to him, with an assignment of their
claims upon the warranty. HELD, that
under the circumstances of the case the
variance does not justify q reversal.
2. A party having recovered as DAM
ages the full price he had paid for an
article on the theory that it had proved
to be worthless. the adverse party nearly
year later asked an order that upon
payment of the judgement the article
should be returned to him. HELD, that
the request was made too late.
All the Justices concurring.
true copy.
Attest: d. A. VALENTINE.
(Seall Clerk Supreme Court.
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1914-07-11
No. Is, 9S3.
W. A. Hammond. Appellant,

NO. l6,S35.
W. A. Hammond. Appellant,
VA
The Niagara Fire insurance Company.
49,. 49,. Appellee; c
division No. -
AFFIRMED.
Syllabus. BY the Court. Johnston c. J..
merchandise 1t was provided that the In
sured should take inventories OF his stock
at certain times and keep q ret Of books
showing q record Of the business trans
keep such books and the last inventory
taken securely locked in q fireproof safe
at night or, failing in this. keep them in
ignite or destroy the store building and
In case Of loss he would produce such
books and inventory for the inspection Of
that the failure to keep and produce them
would avoid the policy. HELD. that the
word keep as used In the policy has
means to make entries in books Of the
business transacted and In the second.
where 1t provides that the insured shall
keep the books and inventory in a fire.
to fire, It means that he shall care for
and preserve them; and the failure of tho
insured to both preserve and produce
them in compliance with this provision
operates to defeat a recovery Of the In
<urance under the policy.
2. The fact that the agent OF the in
SuF9F CR6II1luc0 inc BUICK WHICH THO QOlACy
was written and might have discovered
that the insured did not keep . fireproof
safe or even his knowledge that the In
sured had no safe at that time can mot be
construed into waiver OF the oblleation
Of the insured to keep the books and In
ventory In the manner and place pro-
vided for IN the contract of insurance
All the Justices concurrfng:
A true copy.
Attest: D.zA VALENTINE.
[SeaL1 Clerk Supreme Court.
No. 1874.
James Walter Gordon, ct al. Appellants,
Mrs Sarah c. Gordon, ct al. AppeIlees.
Appeal from Miami County.
AFFIRMED.
Syllabus. BY the Court Benson. =.
!. On the trial of an issue Of fact to
determine the question of documentary
capacity the rule that finding Of fact
based upon conflicting evidences VII not
he set aside in this court is followed
z The admission of incompetent evil
dence in a trial by the court where there
- competent evidence to support the nnd-
ings does not afford ground Tor reversal
unless prejudice II afkirmatfvely shown
All the justices concurring-
Attest: u. A. VALENTINE.
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1914-07-11
d. A. VALENTINE.
Clerk Supreme Court.

No. 1882.
Ernest M. Jones' by Ida NJ. Jones. as
Guardian. Appellee.
vs..
The Southwestern Interurban Railway
Company, Appellant.
Appeal from Cowley County.
REVERSED.
Syllabus. BY the Court. Burch, }.
1. When the action was called for trial
it appeared that the plaintiff was mental
ly incompetent to maintain the suit
Afterwards by order of court his guard
ian was substituted as plaintiff and an
amended petition was filed, entitled in
the name Of the guardian. HELD. that the
order should be regarded as one permit
ting the guardian to prosecute for the
ward and that the petition should be con-
strued as IL entitled in the name of the
plaintiff by his guardian.
2. Under the circumstances stated In
the opinion 1t is held that 1t was the duty
OF the trial court to supervise a list of
seventy-one special questions, rendered in
due time for submission to the jury and
containing proper and improper questions
which were intermingled. strike out
those which were improper and incon-
seQuential. require the attorneys present.
ing the list to properly arrange and type
write the questions approved. and then
submit those questions to the jury.
All the justices concurring.
true CODY.
Attest: D. A. VALENTINE.
fseal1 Clerk Supreme Court
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1914-07-11

No. 1872.
A. E. Hess; &C. E. Harder and s. c.
Holmes), Appellants.
vs..
E. 8. Conway, ct al, Appe1lees.
Appeal from Woodson County.
AFFIRMED.
Syllabus. BY the Court. Surch, J.
I. knowledge by an attorney for the
holder OF . certificate Of purchase Of land
sold at a judicial sale of q contract which
he had negotiated between the purchaser
and the landowner relating to redemp-
ton. and of the payment of money, which
came into his hands. by way OF redpmp-
ton according to the contract, win be Inn
puted to an assignee OF the certificate
who soon afterward employed the same
attorney to represent his interests when
the knowledge was present In the mind Of
the attorney throughout his second en-
pIoyment
Z Knowledge that the attorney had OBJ
tained possession OF tho redemption
money paid under the contract. iImparted
to the agent OF the Assignee who had
active charge Of his principals intereetg
a. holder OF the certificates, win be Inn
puted to the principal.
: With knowledge OF the contract and
OF the possession by his attorney Of the
money paid for redemption. the assignee
of the certificate acquiesced and permit
ted the landowner to complete redemp-
ton by paying to the clerk OF the district
court the remainder Of the sum necessary
for that purpose. HELD, after the period
Of redemption expired the holder Of the
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1914-07-11
No. 1885.
Mrs. Ella Sims. Appellee.

No. 1885.
Mrs. Ella Sims, Appellee.
Williamsburg Township. Appellant
OPINION DEN4 IN co A FEHEA AlsnnS :
Criticism Of the statement of facts con-
tnined in the original opinion examined
ana shown to be without merit.
All the Justices concurrinR.
Attest: d. A. VALENTINE,
/, t9eal1 Clerk Supreme Court.
No. 1894.
The Grand Lodge OF Kansas, Ancient Or
der Of United workmen. Appellant.
The State Bank. Appellee.
Appeal from Cowley County.
4 REVERSED.
0vl1ahua Bv the Court Benson.
I. The general rule IL that in order to
charge the account Of q depositor a bank
must pay a check only to the payee to
made otherwise IL at its peril unless 1t
can claim protection upon some principle
o. estoppel OF negligence chargeable to
q Where the claim Of negligence Of
the depositor IL based upon previous for
Rsries Of his agent. who forged the en-
check In question is paid. knowledge Of
the deposition or notice to him of the for
MoP misconduct or other fraudulent acts
charEe the depositor with neeiissnce in
entrusting the check to the agent for de-
q livery to the payee.
The financier OF q subordinate lodge
q beneficiary association at different
times sent in to the grand lodge false
4 reports OF the death of members. and
4 forged proofs Of death. and by these
orders on the depository Of the grand
!. lodge drawn to the order OF the benefic-
harry. and thereupon by forging the en-
y appropriated the proceeds. He continued.
EoWover, to enter upon ledger Of his
X 1o6ge the regular payment of dues and
\, assessments by the members 50 reported
dead. Afterwards by like forgeries he
strained payment OF another check or
q &R1ef which had been sent to him by the
er1 49, - dslivsrs to the, payes
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1914-07-11

No. 1894.
E. ]. Ellsworth, Appellant.
Walter jarvis. Appellee
Appeal from Cowley County.
REVERSED.
Syllabus. BY the Court. Burch, J.
1. petition charging negligent con-
duct resulting in injury to another being
Of action whenever the court Is able to
say that the inference OF negligence may
reasonably be drawn from the facts al
legged Notwithstanding the ultimate pro-
a jury.
2 Section 452 of the General Statutes
Of 1909, relating to the operation OF auto
mobiles on public highways. did not speci-
fically forbid an automobile driver to stop
without a signal or specifically require
him to stop his motor II he should stop
his car. The statute. however, did re-
Quire the driver OF an automobile to ex-
ercise reasonable precaution to prevent
the frightening of horses and injury to
able precautton should, under the circum-
stances of q particular meeting with
horses, require the automobile driver to
proceed without stopping or to stop his
to take such precaution would constitute
negligence.
B. The petition examined and HELD to
state cause of action for negligence on
the part of an automobile driver who, on
meeting a team of frightened horses
road and halted by the driver, stopped
along side the team and allowed his en-
CINE to continue to run, thereby causing
to become panic-stricken and to lunge
sidewise away from the car.
All the Justices concur7ng.
A true copy.
Attest: d. A. VALENTINE.
[SeaL1 Clerk Supreme Court.
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1914-07-11
d. A. VALENTINE,
Clerk Supreme Court.
No. 1884,
Emma Rose. Appellee,

No. 1892
Emma Rose. Appellee,
VS.
L. Boyer, Appellant.
Appeal from Cowley County.
AFFIRMED.
Syllabus. BY the Court West. J.
In an action en- q negotiable promfssory
note Endorsed before maturity. the an
swer contained a general denial. a speci-
fic denial Of ownership in the plaintiff
and an allegation Of fraud and COLLISION
between the payee and the plaintiff. but
set up no counterclaim or ground of
affirmative relief. HELD, that such an
swer being unverffied the plaintiff was
entitled under section no of the civil code
to Judgment on the pleadings.
All the justices concurrtns.
4 true CODY.
Attest. d. A. VALENTINE,
(Seal.1 Clerk Supreme Court
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1914-07-11
No. 1924.
Evan B. Mayes, Appellee.

vs.
The National Council Of the knights &
Ladies' Of Security. Appellant.
Appeal from Crawford County.
AFFIRMED.
Syllabus. BY the Court Benson. ].
Where beneficiary association places
tn rejection OF the claim of beneficiary
upon the distinct ground Of forfeiture for
failure to pay the dues OF a certain month
within the time prescribed by the bylaws.
II thereby valves any defense 1t may
have arising out OF the failure to pay at
the proper times the dues of two proceed
ing months, such payments having been
received and credited out Of time. by the
proper officer Of the local council.
Ali the Justices concurrlng.
A true copy.
Attest: d. A. VALENTINE.
e0eil.l Clerk Supreme Court
The sun. [volume] (New York [N.Y.]) 1833-1916, 1914-03-01

&c. were not figured in, and $4,000 to
collect $4,000 where legal expenses.
proportion Of overhead charges. &C..
were counted. in addition TO increases
TO star, overtime. DC.
.. The amount Of the tax collected at
the source in proportion to the interest
paid out is small. The amount Of the
interest payments on which the tax Is
deducted at the source ranges from
about one seventh to One-tenth OF the
total interest paid in the case OF paying
agents Where the debtor corporation
is itself concerned the proportion OF its
interest on which II has to withhold
the tax il somewhat larger, one-fourth
to one third OF tho total in the case
Of "A corporation representative OF the
standard large corporations OF the
country.
Thus in the case OF trust companies,
private bankers and other paying
agents specific instances Of these pro-
portions are the withholding OF a tax
Of $4,7OO on $4,000 out of S7,000oOO
Of interest paid; or $4,000 tax withheld
on $l,sOO.00O out Of sl1,70O.0O0 total In
terest paid. In the case OF corporations
an instance IL afforded Of a tax pay
ment OF about s3,4OO withheld on $780,
900 out Of 81 100000 total interest.
The proportion of tax withheld by q
corporation is greater than in the case
of Il paying agent. as the corporation
pays the tax for its bondholders on it,
tax exempt bonds, whereas paying
agents do not.
In both cases, however. the point IL
clear. The normal 1 per cent. tax a,
| the source is withheld on only small
part OF a corporations Indebtedness be
cause many of its bondholders are ex
empt from the tax on the principa
scores OF smallness OF income or o.
being nonresident aliens.
The total amount Of the tax the Gov
eminent may get from collection at thu
source on bond interest Is wholly con
lecture. Assuming. however, that tn
annual amount of bond interest pai'
In the country Is between H,400,0O0,
900 and $1,000, 100000 the Government
may receive from $4,000.00O to $500,
900 from this source. This estimate Il
only n crude approximation.
3. The office STATS Of corporation
have had to be increased one-half again
doubled. trebled and quadrupled to han
| die the new work.
4. The time occupied by coupon de
partments in paying interest on cor
poration debt has been multiplied fou
times over that required before the in
come tax went into effect. In some dc
partments of the new accounting mad
necessary it takes twenty times as Ion
to conduct operations as formerly. j
most of the big paying agency office
and the large corporations the offic
staffs, In spite Of the increase of force
have had to work steadily for month
until 10 and IL o'clock at night an
sometimes until 2 o'clock in the morn
, ing. II It were not for the time spen
after regular working hours 1t is sal
in a number Of offices where the sta
has been already doubled that it woul
, require a force two or three time
The sun. [volume] (New York [N.Y.]) 1833-1916, 1914-03-01

Corporations. trust companies and
banks have Travelled now for four
months with COLLECTIONS at the
source" as provided for in the income
tax law. The mountain has labored
and brought forth "A mouse.
The labor and the cost have been
great. the result tiny. The size Of the tax
that has been collected lat the source"
though returns thus far are not Of
fetal and can only be based on estimates
from the experience of few-is
Indicated to be 30 small as to demon
strate the mountainous labors that
stand az a background against 1t to be
a monument of folly.
To the big business men of the country,
Who are charged in the conduct of their
own business with the duty, de-
sire and ability to produce results in
proportion to the amount of work put
in, collection at the source" in its
results IL an ineNcusable waste that is
objectionable in modern world
Of efficiency. II cannot be Condoned,
in their opinion. IN a Government whose
watchword to big business through
its Department Of Commerce has been
"Be efficient and you will not feel the
tariff reductions"
Unless the method OF income tax COL
lection Is changed to do away with
collection at the source" or so rad
ically modified that its insufferable
burden is lightened. business and finan-
Cial leaders hold that the Administra-
ton must stand convicted of insincerty
in its programme OF efficiency for the
business Of the country.
The smoke of battle of the second
engagement in the income tax struggle
reached It's thickest yesterday, with the
expiration Of the regular time for Ill
ing personal returns for 1913. There
will now be opportunity for examining
something Of the results of four months
working of the law. particularly in the
feature OF collection at the source.
THE Sun has been privileged to watch
n number of corporations at worl
through their coupon department.
collecting at the source" Summarize
ing, some of the results learned are Il.
follows:
I. Cost Of collection in dollars has beer
abnormal. It has varied widely. Tn
cheapest found was in the case of a cor
poration not a hank or trust company
There 1t required 81 In expenditure O
the corporations money to collect 5
In tax for tho Government to the middle
Of February.
In the case Of big financial institu
lions, particularly trust companies an
private bankers. tho estimated cost
very high. Among the lowest relativ
cost found was the expenditure of s
Of corporation money for $3.50 OF Ia
collected for the first two months c
the tax. In some cases II was estimate
that for the first month OF the tax
cost big paying agents Of corporation
the trust companies, banks, &C., te
times az much as the amount Of tn
tax collected.
Some of the specific figures were a
expenditure OF $4,000 to collect sli.So
where legal expenses, overhead charge
The sun. [volume] (New York [N.Y.]) 1833-1916, 1914-03-01

the Government draw up a form In
which every certificate would be
stamped plainly to catch the eye and
in the same place with the words
exempt or 'non-eXempt,' and also in
another place, the same ON all the GER
tificates, the amount of the interest
noted, and SO ON.
"In other words, through the use of
colors and regular positions for certain
essentials on the certificate that we
now have to hunt for In the making up
OF the forms of certificates our work
could be measurably simplifed."
In this department after the typists
have made their monthly sheets, and
the limit Of one days work per typist
is about three of these closely written
long sheets. containing about thirty Ave
names each. the sheets must be
checked again by the heads OF the de-
partment.
These finished sheets then have to
tally with the sheets Of the original re-
ceivcrs of the coupons at the window
we left not long ago. 1t is a month,
sometimes two, before this comparison
can be ready. And In the meantime
many mistakes or differences In nota-
ton Of the certificates have been dis
hands .o ,bat ,,a,,.h ,o,.,. -,
classif,cations are Tsr ,,nar, and 80.
sarily so. II may be found that a cor
tificato for the Missouri pacific co,,non
bond has found its wav into Tho ~,
York Central office mr. ,ba, oro,h.r ,o'.
an Interboroush cornon has trai,.d VI, !,
way uncaught until ina last count ,rt .
the Steel CORPORATIONS coun,ing rooms
Certificates often fail IN descr;hs
whether n bond 10 n col,.tera, trus, n
convertible or a frat NOR, va~a ,.s,,s
and this ties I'D tallies again
| Finally. after tho hos, corroc,,o,.
s,ble, the list Is ready for f,ru,ardir t,
to tho Governments much CHANGED
| list from the original classification made
out tho first day the coupons were rs-
| ceived two months before.
In one office visited six TWISTS and
two supervisors had to be installed IN
handle tho work of this special dcna ~
mcnt. In one of the greatest corpora-
tons In New York twenty-fi new tv.
pists doing this work are insufficient,
to handle II. In another corporation
the ordinary STAFF of nine in the coupon