MUNICIPAL CORPORATIONS - CONSTITUTIONAL LAW-EXEMPTION OF HOMESTEADS FROM TAXATION FOR STATE PURPOSES

A taxpayer brought a class suit in his own name for the use and benefit of himself and other taxpayers against the city of Wichita Falls to have an ordinance exempting from all taxes $3,000 of the assessed taxable values of all residence homesteads of the city declared void, and for a permanent injunction restraining the city from allowing such exemption and issuing certificates therefor to owners of homesteads. The ordinance had been passed under authority of a constitutional amendment permitting a similar exemption for state purposes. Held, a homestead is taxable under the constitution for all purposes other than state purposes and taxing units other than the state gain no authority to exempt a homestead from local taxation by virtue of the amendment of 1933. City of Wichita Falls v. Cooper, (Tex. Civ. App. 1943) 170 S.W. 777

Letter, 1964 December 24, from Hobart Taylor, Jr. to Eva Jessye

1 page, Taylor is the Associate Counsel to the President. Former President Lyndon B. Johnson and George Reedy are mentioned. There is a photograph of Johnson attached to this letter

ADMINISTRATIVE LAW-RIGHT OF PERSONS AGGRIEVED BY ORDERS TO REVIEW BY APPELLATE COURTS

The Milk Control Board issued an order providing in part that where milk or cream was sold in single service paper containers a nonrefundable container charge of one cent be added to the applicable wholesale or retail price. Petitioner, engaged solely in the manufacture of paper containers for the packaging of milk, sought review of the proceedings of the board upon which the order was based. A demurrer based on the ground that petitioner was not a person aggrieved was sustained by the superior court and petitioner appealed. Held, a person interested or aggrieved need not be within the class of persons who are directly commanded by the order of the board either to act or to refrain from acting. Petitioner, who is deprived of a valuable market by the general order of the board, possesses the requisite interest and may appeal. American Can Co. v. Milk Control Board, (Mass. 1943) 46 N. E. (2d) 542

POWERS -TESTAMENTARY POWER - ENFORCEABILITY OF CONTRACT TO EXERCISE

Charles Wetmore and Morgan Kent, beneficiaries of a trust under the will of their mother which was probated in 1913, entered into an agreement whereby Kent agreed, inter alia, to devise one ninth of the corpus of the estate to Kent\u27s children living at the time of his death in consideration of a promise by Wetmore to exercise a testamentary power of appointment given by the will of the testatrix over one sixth of the corpus in favor of Kent, or if he be deceased at the time Wetmore\u27s will became effective, in favor of such persons as Kent should by will direct. The parties to the agreement also exchanged bonds for the performance of the contract. Kent died in 1939 leaving a will which complied with the agreement made by him and Wetmore. Wetmore died in 1941 exercising the power in favor of his son in violation of the terms of the agreement. Plaintiff, executor of Kent\u27s will, brings this action against the executors of Wetmore\u27s will, demanding that Wetmore\u27s estate be impressed with a trust to the value of the property passing under the power or in the alternative for judgment upon a bond for $ 100,000 given to secure performance of the contract. Held, the contract was invalid as undertaking to bind Wetmore in advance of his death to the exercise of a testamentary power in a certain manner. Nor can the bond be made the basis of a recovery of damages, since it was made pursuant to an unenforceable contract. Kent v. Thornton, 179 Misc. 593, 39 N.Y.S. (2d) 435 (1942)

JOINT ADVENTURE-ACTIONS AT LAW FOR SHARE OF PROFITS

Action in assumpsit for money due under a contract whereby defendant leased plaintiff\u27s entire clothing factory for the manufacture of 20,000 coats for which defendant held a government contract. By the terms of the agreement, plaintiff was to receive one-half of the net profits. The agreement expressly stated that they were not to be partners. The coats were manufactured pursuant to the agreement. Held, a mere agreement to share profits is, between the parties, insufficient to create a partnership, and assumpsit may be maintained by the members of a joint adventure inter sese for the agreed share of profits. Kingsley Clothing Mfg. Co. v. Jacobs, 344 Pa. 551, 26 A. (2d) 315 (1942)

EVIDENCE-JUDICIAL NOTICE BY APPELLATE COURTS OF FACTS AND FOREIGN LAWS, NOT BROUGHT TO THE ATTENTION OF THE TRIAL COURT

The general problem to be discussed in this comment is the process and supporting reasons used by appellate courts in their determination of the propriety of taking official cognizance of facts not brought to the attention of the trial court. This necessarily removes that great and complex body of case and statutory law dealing with situations where a court is called upon to take judicial notice of local statutes, municipal ordinances, and other similar matters of law. Also specifically excluded from discussion are the cases where error is alleged because the trial court refused to take notice of a fact drawn to its attention. However, an attempt will be made to ascertain the principles underlying notice of foreign laws, not because it is felt that such law differs in nature from local law, but because the courts have commonly treated its existence as a question of fact

FUTURE INTERESTS - TAXATION - EVIDENCE - PRESUMPTION AS TO THE POSSIBILITY OF A WOMAN BEARING CHILDREN

Testatrix, a resident of Massachusetts, set up a trust of her residuary estate for her two daughters, the principal to be paid to their issue, but if either should die without issue, her share to be paid to certain named charities. On probate, the remainder to charity was held to be void. The income tax law of Massachusetts imposed a three per cent levy on income accumulated for contingent future interests, but exempted from taxation certain interests of nonresidents, including vested remainders not subject to being divested. The daughters, nonresidents, contended that their interests should not be taxed as contingent and introduced evidence before the appellate tax board to show that they were unmarried and had never borne issue, that one of them was sixty-two years of age, that the other was fifty-two years old and had undergone a surgical operation which made it impossible for her to bear children. Held, for the purpose of the income tax statute, it is permissible to introduce medical evidence to rebut the presumption that a woman is always capable of bearing issue. Commissioner of Corporations and Taxation v. Bullard, (Mass. 1943) 46 N.E. (2d) 557

C.W. Rice - Labor Leader

Purpose of this Study: since the Civil War, the negro has been an Increasingly Important factor in industrial relations. After a short period of aggressive unionism, (1866-1886) his brief and localised sphere of activities disappeared with the ascendancy of the American Federation of Labor and he began to occupy the role of a sub-standard worker, which is still largely his position. During the last twenty years, however, negro leadership in the field of labor has developed, Some of It has been aggressive and enterprising, other portions hesitant, conservative, and formed on a basis of expediency, The subject of this thesis falls in one of these categories or in an adaptation of them. It thus becomes the purpose of this treatise to study minutely the role and activities of C.W. Rice and thereby to arrive at an evaluation of his leadership

FUTURE INTERESTS - CHARITIES - VALIDITY OF ACCUMULATION FOR CHARITY WHEN IMPRACTICABLE TO ACCUMULATE DESIRED AMOUNT

An executor petitioned for instructions under a will which devised the residuary estate to trustees to be accumulated in trust until sufficient to purchase a farm upon which a home for the aged and indigent would be established. The trustees waived all interest in the fund, which amounted to less than two hundred dollars. Held, there is no reasonable prospect of the accumulation becoming sufficient to establish the charity, or to maintain it if it should be established. The contingencies are thus so remote that the trust fails for impracticality. Green v. Parker, (N.H. 1943) 32 A. (2d) 316

TAXATION - SPECIAL ASSESSMENTS - DUE PROCESS - REQUIREMENT OF NOTICE FOR REPAIR OF EXISTING IMPROVEMENT

Plaintiff brought this action against the Board of Commissioners of Wells County, Indiana, to quiet his title to 160 acres of land owned by him in the county and to enjoin enforcement of supplementary drainage assessments upon the property as permitted by Indiana law. Plaintiff contended that the statute creating drainage districts was violative of due process of law and unconstitutional in that it authorized supplementary assessments to be made by the Board of Commissioners without the same notice and hearing which was required before the original assessment could be made. On demurrer, the Wells Circuit Court held for plaintiff and defendants appealed to the Supreme Court of Indiana. Held, due process of law does not require that notice and a hearing be given property owners to validate additional assessments made against their property when such additional assessments are made in accordance with the original valuation of accrued benefit to their lands. Board of Commissioners of Wells County v. Falk, (Ind. 1943) 47 N. E. (2d) 320