Vol. XXXII] TABLE OF CONTENTS XXI References in heavy-faced type are to Notes and Book Reviews; in plain type to Recent Cases; and in italicized type to Articles. Surety's defenses: variation of risk: Acceleration of maturity of notes. 734 Surety's defenses: omissions of creditor : Failure to record mortgage. 863 TAXATION. See also Conflict of Laws; Constitu- tional Law; Franchises; Interstate Commerce; Municipal Corpora- tions; States. General limitation on the taxing power: Constitutional restric- tions: how far indirect encroach- ment on federal authority through state taxing powder is constitu- tional. 234-265, 374-416 state tax on national bank shares. 727 Property subject to taxation: Prop- erty used in interstate commerce: taxation by states. 234-265, 374-416 Where property may be taxed: General discussion. 5^7-5^9 Chattels. 597-603 Land and interests in land. 593-597 Intangible property. 600-609 Business capital. 609-619 Property held by fiduciary. 619-623 InsuflSciency of Marshall's test in McCulloch V. Maryland. 903-912 Particular forms of taxation: Di- rect taxes: whether provision for music during service of meals constituted an entertainment within meaning of statute. 440 Excises: tax on narcotics as en- croachment upon police power of states. _ 846, 851 general discussion. 623-624 Income and other federal taxes. 987 Income tax: state tax on net income derived in whole or in part from interstate commerce. 634-671 Inheritance tax: tax on the transfer of possession or enjoyment. 88 general discussion. 624-633 Personal and income taxes. 589-593 State income, tax on nonresidents. 168, 181 Iden and Priority: Tax liens on land held adversely for the statu- tory period. 844, 854 TITLE, OWNERSHIP AND POSSES- SION. See also Adverse Possession; Limitation of Action. Title: Acquiring title by adverse pos- session. 135-147 Privity of title between adverse holders. 147-159 TORTS. See also Animals; Contributory Negli- gence; Death by Wrongful Act; Husband and Wife; Libel and Slander; Unfair Competition. Liability of maker or vendor of a chattel to third person in- jured by its use : Manufacturers of tobacco. 89 Interference with business or oc- cupation: Piracy of news. 566, 582 Defenses: Whether compensation from employer under workmen's compensation act bars recovery from negligent third person. 86 Unusual cases of tort liability: Trespass by airplane. 669 TRADE UNIONS. See Labor Unions. TRESPASS TO REALTY. What constitutes a trespass : Tres- pass by airplane. 569 TRUSTS. See also Banks and Banking; Charities and Trusts for Charitable Uses; Choses in Action; Conflict of Laws; Taxation. Nature of the trust relation: Scott's " Select Cases on Trusts." 978 Creation and validity: See also under Conflict of Laws. Precatory words: gifts to executors for secret purposes. 89 Trust fund created by settlors resid- ing in different states: what law governs. 729 Powers and obligations of trustees: Mandatory provisions as to investments. 181
