taxable by Kentucky; State v. Wiggins Ferry Co., 208 Mo. 644, 647, 106 S. W. 1011, 1012, holding in taxing railroad company operating steamboat line for transporting cars of other companies, knowledge must be taken of properties in other States; Snell v. Niagara Paper Mills, 193 N. Y. 465, 86 N. E. 460, holding jurisdiction over actions against New York City is in New York County Courts; State v. Chicago etc. Ry. Co., 132 Wis. 363, 112 N. W. 521, holding statute can compel railroad to answer under oath as to its assets subject to taxation; Gloucester Ferry Co. v. Pennsylvania, 114 U. S. 208, 29 L. Ed. 163, 5 Sup. Ct. 830, holding invalid a tax on capital stock of foreign ferry company; New York etc. R. Co. v. Pennsylvania, 153 U. S. 646, 38 L. Ed. 853, 14 Sup. Ct. 958, holding Pennsylvania could not compel foreign corporation to withhold part of interest, payable in New York, on its bonds held in Pennsylvania; Commonwealth v. Standard Oil Co., 101 Pa. St. 146, holding foreign corporation taxable only as to property brought into State; Street R. Co. v. Morrow, 87 Tenn. 438, 2 L. R. A. 862, 11 S. W. 355, holding illegal, a State tax on foreign-held bonds; dissenting opinion in Adams Exp. Co. v. Ohio, 165 U. S. 230, 41 L. Ed. 698, 17 Sup. Ct. 313, majority holding valid Ohio's scheme of taxation as to foreign express companies; Commonwealth v. Gloucester Ferry Co., 98 Pa. St. 118, majority sustaining tax on capital stock of foreign ferry company; dissenting opinion in Gromer v. Standard Dredging Co., 224 U. S. 376, 56 L. Ed. 807, 32 Sup. Ct. 499, majority holding Porto Rico has taxable jurisdiction over navigable waters within its limits.

Rule that locality of personal property is that of its owner does not affect the taxing power where the property has its actual situs and legislative jurisdiction exists.

Approved in United States v. Billings, 190 Fed. 367, upholding tax on yacht that had not been in use for year; Foster-Cherry Commission Co. v. Caskey, 66 Kan. 604, 72 Pac. 270, holding tax invalid upon capital stock of corporation domiciled without, but doing large business within State; Allen v. National Bank of Camden, 92 Md. 513, 48 Atl. 79, allowing mortgages of land within State, owned by citizens of other States, to be taxed by counties wherein land situated.

Distinguished in Commonwealth v. Southern Pac. Co., 134 Ky. 419, 20 Ann. Cas. 965, 120 S. W. 312, holding taxation of ship engaged in coastwise trade is governed by situs of owner.

"Home port" of a vessel depends upon locality of her owner's residence, and not upon the place of enrollment.

ι

Approved in Southern Pacific Co. v. Kentucky, 222 U. S. 67, 68, 69, 77, 79, 56 L. Ed. 98, 99, 102, 32 Sup. Ct. 13, holding ocean-going steamships owned by Kentucky corporation taxable in Kentucky and not in New York, the place of enrollment; Ayer etc. Tie Co. v. Kentucky, 202

U. S. 421, 50 L. Ed. 1087, 26 Sup. Ct. 678, rule not changed by Comp. Stats. 1901, p. 2831, § 21; The Lotus No. 2, 26 Fed. 641, holding that port of enrollment was not vessel home port; Mayor etc. of Mobile v. Baldwin, 57 Ala. 70, 29 Am. Rep. 716, holding illegal, a tax on ferry-boat at port of registration.

Tax imposed on ferry-boats belonging to Illinois corporation, having their home port in that State, and touching at St. Louis only to take on and discharge cargo, as property within that city, is invalid, though the corporation had offices, and most of its stockholders lived, in St. Louis.

Approved in Yost v. Lake Erie Transp. Co., 112 Fed. 748, 749, 50 C. C. A. 511, holding tax by Ohio of vessels having home port in Michigan invalid; Gloucester Ferry Co. v. Pennsylvania, 114 U. S. 208, 29 L. Ed. 163, 5 Sup. Ct. 830, where tax on capital stock of foreign ferry company was invalid; Baltimore etc. R. Co. v. Allen, 22 Fed. 379, holding that State could not tax rolling stock of foreign railroad corporation; Mayor etc. of Mobile v. Baldwin, 57 Ala. 70, 29 Am. Rep. 716, holding tax illegal, under similar circumstances; Johnson v. De BaryBaya, 37 Fla. 518, 37 L. R. A. 526, 19 South. 646, restraining seizure of vessel for tax imposed away from home port; Philadelphia etc. R. Co. v. Appeal Tax Court, 50 Md. 416, holding invalid a tax on rolling stock of foreign railroad corporation; Roberts v. Charlevoix Township, 60 Mich. 198, 26 N. W. 878, holding vessel enrolled and licensed not taxable in other than home port; Graham v. St. Joseph Township, 67 Mich. 656, 35 N. W. 810, holding vessel belonging to foreign corporation not taxable because used in the State; Conley v. Chedic, 7 Nev. 342, holding goods in transitu not taxable in State through which they pass; Barnes v. Woodbury, 17 Nev. 388, 30 Pac. 1069, holding that cattle were not taxable in county where they were temporarily grazing; Connecticut River Lumber Co. v. Columbia, 62 N. H. 287, where logs in transit were not taxable in State where temporarily stored; State ex rel. American Express Co. v. State Board of Assessment, 3 S. D. 351, 53 N. W. 196, and dissenting opinion in Commonwealth v. Gloucester Ferry Co., 98 Pa. St. 119, majority holding capital stock of foreign ferry company taxable. Distinguished in Louisville etc. Ferry Co. v. Kentucky, 188 U. S. 397, 47 L. Ed. 518, 23 Sup. Ct. 467, upholding tax by Indiana of franchise to operate ferry from Indiana to Kentucky; Diamond Match Co. v. Ontonagon, 188 U. S. 91, 47 L. Ed. 398, 23 Sup. Ct. 269, upholding village of Ontonagon's power to assess logs stored in boom, taken downstream as circumstance require; Pullman Palace Car Co. v. Pennsylvania, 141 U. S. 23, 35 L. Ed. 616, 11 Sup. Ct. 878, sustaining tax on capital stock of foreign sleeping-car company; Pullman Palace Car Co. v. Twombly, 29 Fed. 668, sustaining Iowa's scheme of taxation as to Pullman cars; St. Louis v. Consolidated Coal Co., 113 Mo. 87, 89, 20 S. W. 700, holding

taxable the tugs of foreign corporation having actual situs in the State; Union Refrigerator Transit Co. v. Lynch, 18 Utah, 390, 55 Pac. 642, holding refrigerator-cars of foreign corporation, used in State, taxable.

Limited in dissenting opinion in Johnson v. De Bary-Baya, 37 Fla. 522, 523, 525, 37 L. R. A. 527, 528, 19 South. 647, 648, and note, majority holding illegal, a tax on vessel having home port in another State; Irvin v. New Orleans etc. R. Co., 94 Ill. 110, 34 Am. Rep. 211, sustaining tax on ferry-boat owned one-half by local company, plying between Illinois and Kentucky.

Situs of personal property for the purpose of taxation. Note, 62
Am. St. Rep. 471.

Place where property may be taxed. Note, 56 Am. Dec. 526, 527.
Place of taxation of tangible personalty of corporation as depend-
ent upon location of principal office. Note, 19 Ann. Cas. 959.
Situs of vessels for purpose of taxation. Note, 3 Ann. Cas. 1103.
Where ships are taxable. Note, 37 L. R. A. 520.

Situs, for tax purposes, of tangible personalty of domestic corpora-
tions. Note, 69 L. R. A. 432, 433, 436, 442, 443, 448.

Home port of vessel for tax purposes. Note, 2 L. R. A. (N. S.)

197.

Local situs within State of nonresident's tangible personal property for taxation. Note, 7 L. R. A. (N. S.) 704.

Situs, as between different States or countries, of personal property for tax purposes. Note, L. R. A. 1915C, 904, 909.

Right to maritime lien for supplies.

Note, 24 E. R. C. 654.

11 Wall. 432-438, 20 L. Ed. 195, UNITED STATES v. HOWELL.

Words "false, forged and counterfeit," in sixth section, Act of July 26, 1862, when applied to any obligation of the government therein mentioned, imply that it purports to be such an instrument, but is not genuine or valid.

Approved in Williams v. Territory, 13 Ariz. 31, 27 L. R. A. (N. S.) 1032, 108 Pac. 244, holding check issued on bank in which drawer had no funds is "bogus check"; Commonwealth v. Bailey, 199 Mass. 585, 85 N. E. 858, upholding indictment accusing person of issuing "what purported to be a promissory note"; United States v. Owens, 37 Fla. 115, following rule; United States v. Patterson, 55 Fed. 640, holding words "trade and commerce" in act of July 2, 1890, synonymous.

Indictment, under section 6, Act of July 25, 1862, for passing counterfeit treasury notes, following words of that section, is not void for repugnancy.

Approved in United States v. Carll, 105 U. S. 613, 26 L. Ed. 1136, holding that indictment must charge that defendant knew the instru ment to be false.

11 Wall. 438-442, 20 L. Ed. 197, HOME INS. CO. v. WEIDE.

Rules of evidence must expand according to exigencies of society. Approved in Lane v. Missouri Pacific R. Co., 132 Mo. 19, 33′ S. W. 650, holding evidence of deceased's habit of drunkenness admissible on question of contributory negligence.

Evidence offered, which conduces in any reasonable degree to establish the probability or improbability of the fact in controversy, should go to the jury.

Approved in Sorenson v. United States, 168 Fed. 805, 94 C. C. A. 181, holding where there is doubt in prosecution for burglary, that accused broke into place, evidence is not sufficient; Texas & P. Ry. Co. v. Coutourie, 135 Fed. 469, 68 C. C. A. 177, where destruction of cotton by fire while piled on dock was alleged to have been caused by negligent method of piling, evidence of habitual intoxication of superintendent is admissible; Golden Reward Min. Co. v. Buxton Min. Co., 97 Fed. 416, 38 C. C. A. 228, rejecting evidence of number of miners employed and average amount of ore taken by each, in action for extracting ore from plaintiff's claim; Moody v. Peirano, 4 Cal. App. 420, 88 Pac. 383, applying rule in case involving breach of warranty for sale of seed; Wynehouse v. Mandelson, 84 Conn. 618, 80 Atl. 708, admitting statements of conditional buyer as to possession of goods at time of first payment; Dougherty v. White, 2 Boyce (Del.), 321, 80 Atl. 238, holding in action against decedent's estate for services, notes and checks passed between parties were competent evidence to show relation; Cleveland etc. R. Co. v. Starks, 58 Ind. App. 358, 106 N. E. 652, holding where fact to be determined was whether curtains on buggy were open or closed at time of collision with train, fact that they were open at time decedent left home did not justify inference that they were open at time of collision; Guertin v. Hudson, 71 N. H. 509, 53 Atl. 738, holding in action for injuries, plaintiff's statement made day after accident as to intended intoxication admissible on question of care; Atchison etc. Ry. Co. v. State, 23 Okl. 245, 18 Ann. Cas. 102, 100 Pac. 22, admitting testimony as to profitableness of telegraph station, in action against railroad for not maintaining same; Waters-Pierce Oil Co. v. Deselms, 18 Okl. 121, 89 Pac. 216, holding where all parties to accident are killed, jury may draw reasonable inferences from circumstantial facts; Wheeler v. F. A. Buck & Co., 23 Wash. 686, 63 Pac. 568, holding court erred refusing witness to explain why he signed letter introduced in evidence for sake of impeachment; Plumb v. Curtis, 66 Conn. 166, 33 Atl. 1000, admitting, on question of agency, testimony of plaintiff that supposed agent was impecunious; Lane v. Mis

souri Pacific R. Co., 132 Mo. 19, 33 S. W. 650, holding evidence of deceased's habit of drunkenness admissible on question of contributory negligence; Dodge v. Weill, 158 N. Y. 350, 53 N. E. 35, admitting evidence of item not in bill of particulars to prove contract; Roberts v. Continental Ins. Co., 41 Wis, 328, admitting evidence of a rule of company on question of its knowledge of previous insurance.

In action on insurance policy, direct evidence not being possible, testimony of class of merchants as to uniform relation between stock on hand and the annual sales, in their business, is admissible on question of loss by fire to similar stock of goods.

Approved in Lane v. Missouri Pacific R. Co., 132 Mo. 19, 33 S. W. 650, holding evidence of deceased's habit of drunkenness admissible on question of contributory negligence.

Limited in Jones v. Mechanics' Ins. Co., 36 N. J. L. 43, 13 Am. Rep. 416, excluding such testimony by city dealer on question of value of country stock.

Conditions in policy as to keeping, producing and preserving books and papers. Note, 51 L. R. A. 706.

Presumption is an inference as to existence of a fact not actually known, arising from its usual connection with another, which is known. Approved in Baltimore etc. R. Co. v. Reed, 223 Fed. 697, 139 C. C. A. 192, 10 N. C. C. A. 118, holding where there is evidence that insurance company transacted business in State, it will be presumed someone was there to transact business for it; Wabash R. Co. v. De Tar, 141 Fed. 934, 4 L. R. A. (N. S.) 352, 73 C. C. A. 166, applying rule to instructions as to presumption of negligence in action for death caused by collision; Lane v. Missouri Pacific R. Co., 132 Mo. 19, 33 S. W. 650, holding evidence of deceased's habit of drunkenness admissible on question of contributory negligence; Burkholder v. Henderson, 78 Mo. App. 295, holding that it was rightly left to jury to draw this inference.

When the exercise of care will be presumed. Note, 116 Am. St. Rep. 121.

Witness may not be asked what the course of trade is in a particular business; it is only through the aggregated testimony of all the witnesses, as to their personal experiences, that the fact can be proved.

Approved in Wier v. Allen, 51 N. H. 185, admitting evidence of individual statements to prove common report.

Miscellaneous. Cited in United States v. San Pedro etc. Co., 4 N. M. 591 (308), 17 Pac. 420; Kahn v. Traders' Ins. Co., 4 Wyo. 472, 62 Am. St. Rep. 78, 34 Pac. 1076.