Music Trade Review

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THE MUSIC TRADE REVIEW.
376
as $1,000 upon which he resided at the time his
debts were created, and which he then claimed
as his homestead, he would not be permitted to
ACCOUNT BOOKS—ENTRIES—MATERIALITY.
remove
and claim as his homestead a distinct
The Supreme Court of Minnesota held, in the
tract
of
land
which was subject to his debts at
recent case of Johnson et al. vs. Hinds et al,,
that when entries in books of account are offered the time they were created, and that it was not
in evidence and excluded as immaterial that rul- material that he had, prior to the creation of his
ing should be affirmed, unless the entries are set general indebtedness, created liens upon the land
forth in the record or their character is shown, which he then claimed as his homestead
so that the appellate court can judge of their amounting to its full value.
materiality.
Cegal Decisions.
CONSTITUTIONAL LAW—CLASS LEGISLATION.
CORPORATION—CONTRACT—INDIVIDUAL DEBT.
PARTNERSHIP—COLLATERAL INHERITANCE.
The Supreme Court of Pennsylvania recently
decided the matter of Small's Estate, reported
in the supplement to the Legal Intelligencer; of
Philadelphia, that under the Pennsylvania act
of May 6, 1887, the interest of a non-resident
deceased member of a limited partnership asso-
ciation was liable to the collateral inheritance
tax, where the real and personal property of the
association was situated within the State. In
this case it appeared that the limited partner-
ship association consisted of three members, two
of whom were residents of Pennsylvania and one
of Maryland. The capital of the as-sociation
was made up of land in Pennsylvania valued at
$190,500 and personal property valued at $240,-
300. The business consisted largely of buying
and selling grain, flour, etc., in Pennsylvania
and elsewhere. The nun resident member hav-
ing by his will bequeathed to his partners, who
were also his brothers, all the interest in the
association, including "all the property, real
and personal, notes stocks, bonds and accounts,''
the court held that the interest of the deceased
member was liable to the collateral inheritance
tax.—Bradstreets.
In the case of the Main Jeliico Mountain Coal
Company vs. Lotspich the Kentucky Court of
Appeals held that where the president of a cor-
poration engaged in mining and selling coal
entered into a contract with a director of the
corporation whereby he undertook, on behalf of
the company, to deliver coal to the director at a
certain price in payment of his individual debt,
the contract did not bind the corporation, and
that a subsequent ratification of the contract by
RAILWAY—DEFECTS—LIABILITY—PASSENGER.
The Supreme Court of Indiana held, in the re- the board of directors did not impose an)' obli-
cent case of The Ohio and Mississippi Railway gation upon the corporation, as the contract was
Company vs. Stansberry, that a passenger on a without consideration, so far as the corporation
railway train is not bound to use the same de- was concerned, and was ratified by the board
A mandolin and guitar club will be formed at
gree of care in inspection for patent defects in upon the representation of the parties to it that
Middleton, Conn., to travel with the glee club.
trains and stations as employees ; that it is the it was a corporate liability.
duty of the carrier to provide for the safe entry
and exit to and from its cars of its passengers,
and that a passenger is not to be deemed guilty
THE
of negligence unless knowledge of a defect or
peril is thrust upon him and he then fails to use
ordinary care to avoid injury.
The Supreme Court of Indiana has, in the case
of Brewer et al. vs. McClelland, declared uncon-
stutional the registration act of March 9th,
1891, which was made to apply chiefly to com-
mercial travelers and residents of the State ab-
sent in the employ of the government. The
court held that the law was objectionable on
the ground that it was class legislation.
A NEW PIANO STOOL
Superba,
MARRIED WOMEN—NOTE—LIMITATION.
The Supreme Court of Kentucky held, in the
recent case of Fletcher vs. Radford's Assig-
nee, that a married woman being authorized by
statute to subject her estate to the payment of a
debt contracted for necessaries furnished to her
to enable her and her family to live, may by her
subsequent promise to pay prolong the period of
limitation as to a debt thus contracted by her,
and that where she executes her note for such a
debt an action to subject her estate to the pay-
ment of the note is an action upon a written
contract, and the limitation of fifteen years ap-
plies.
DEBTOR—HOMESTEAD—LIEN.
POSSESSING ENTIRELY NEW FEATURES.
Will never wear enough to rock.
TRIPOD MADE OF BEST STEEL AND MALLEABLE IRON.
ENSURING GREAT DURABILITY.
HIGHEST GRADE,
NEW DESIGN,
ARTISTIC FINISHES,
ELEG i N T THROUGHOUT.
Write for Catalogue and Price List. Liberal Discount to the trade.
THE HOUSE-MILNER M'F'G GO.
The Kentucky Court of Appeals held, in the
recent case of Tohennes vs. Beiser et al., that
Office—No. 51 THE ARCADE.
where a debtor sold a tract of land worth as much Factory—Cor. CENTRE and WASHINGTON STS., CLEVELAND, OHIO
Factories:
CHICAGO—LONDON.
Factories:
CHICAGO—LONDON.
u ISTORY & CLARK ORGAN CO.
CHICAGQ
*5TJ
FULL
>TOf4E.<
WEIGHED
ANts hJor routJa WANTJt4G iM ArtV PARTICULAR
HIGH GRADE. EXCLUSIVELY
ELITE
CATALOGUE FREE.
Leaders in
Organ Construction.
CHICAGO.