The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1918-01-19

Dill, held, that II was error Tor the court
to sustain a demurrer to the evidence.
All the Justices concurring.
A true copy. -
Attest: ID. A. VALENTINE,
(SeaI) Clerk Supreme Court
No. p. 247.
Clayton L. Stuart, Appellee,
The City of Kansas City. Kansas. Appel
Appeal from Wyandotte County.
eEVERSED-
Syllabus. By the Court. Marshall. ].
1. An employee was injured by having
mortar playfully or wantonly thrown into
his eye by a fellow workman. The injured
employee was at the time engaged in his
regular work of mixing and carrying NOR
tar. The fellow workman was in the habit
of playing pranks or jokes on the other
workmen, and that habit was known to
the immediate superiors of the injured EN-
ployee- The employment was governed by
the workmen's compensation act. Held.
that the injured employee is entitled to
compensation under that act for the injuries i,
mere fact that an injury to an employee is
occasioned by the sportive or malicious act
of fellow employee does not Of itself
establish that the injury arose out of the
2 Under the workmen's compensation
act workman who is injured by accident
arising out of and in the course of the
performance of his labor is entitled to com
pensation although ht cannot explain how
the accident occurred.
3. The amount of compensation fixed by
the judgment does not appear to be ex-
cessive.
All the Justices concurring.
A true copy. -
Attest: D. A. VALENTINE.
(Seal) Clerk Supreme Court.
No. p ,6O3
The First National Bank of Junction City,
Plaintiff,
VS..
Redger Moen: ct al, as Officials of Geary
Commissioners of the State of Kansas !;
The First National Bank of Anthony !;
The Farmers National Bank of Salina !;
The Emporia State Bank, of Emporia,
Original Proceeding in Mandamus-
Writ Allowed in Part and Denied in Part
No. 81 21S
The Interstate Mortgage Trust Company,
Appellant
Fairfax Barnes, as County Clerk. and
Nina woodford. as County Treasurer,
Appeal from Labette- County.
AFFIRMED.
Tse tax son nte dated by bur Section
IL .236 OF the General Statutes of 1915. re-
ating to taxation of national banks. state
is a tax on shares of stock in the hands
of stockholders, and not tax on capital
stock or assets, the property of the cor
2 Shares of stock are to be assessed
at their true value, which may or may not
coincide with their bookkeeping value
3. The assessed value of real estate
generally, and not merely the banking
house or office building and an real estate
ita stock, may be deducted from the
value of shares of stock.
4. No deduction may be made for real
estate in other states owned by state
banks, national banks, or loan or invest
ment companies.
5. In the case Of state banks. the de-
duction on account of real estate necessary
for the convenient transaction of business,
including furniture and fixtures. may not
q W
the bank has capacity to hold for that
s. The limitation stated in No. does
! not apply to national banks or loan or in
, vestment companies.
of shares of stock of banks can be made
on account of real estate acquired in the
ordinary transaction of business which is
retained beyond the periods limited by
the state and federal laws for holding such
| real estate.
s. The classification of loan or invest
ment companies with state and national
banks for purposes Of taxation is a reason
ba mot 3ba
shall be assessed and levied at a uniform
and equal rate:
the value of shares of stock of state banks
and loan investment companies the
value of real estate situated in a foreign
state does not infringe the 18th amend
ment to the constitution of the United
States
double taxation by this state.
| IL. Conduct of the state tax COM
mission in arriving at the true value of
| shares of stock. not fraudulent so
arbitrary capricious to amount to
| fraud. is not subject to review by the
courts.
All the Justices concurring
| A true copy.
! Attest: n. A. VALENTINE.
| (SeaL) Clerk Supreme Court.
| No. 81 PAL
| Emma Mae Townsend, Appellee,
|