Latest Important Cases lent and Missionary Society v. Boston, decided Jan. 6. Taxation. Stock Transfer Tax-That Part of a Statute Authorizing Examination of Broker's Books to Verify Returns Unconsti tutional-Right Against SelfJncrimination. N. Y. In a decision handed down Jan. 10 in People ex rel. Ferguson v. Reardon (N. Y. Law jour. Jan. 21), the Court of Appeals of New York declared unconstitutional the sec tion of the stock transfer tax law under which the state Comptroller claimed the right to examine the books and papers of stock brokers to verify returns, as it might be used to compel a person to give evidence against himself. "The court never has decided directly or in directly," the court said, "that the Legisla ture could compel a person to submit himself or his private books for examination in an
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investigation where the primary purpose was to discover that he had been guilty of ofienses for which, by the aid of the evidence thus discovered, he could be punished crimi nally or by penalty." Such a procedure would violate the guaranty contained in the state constitution, sec. 6, art. 1. Wills and Administration. Wills Made in France by Foreign Testator May Conform to Law of Foreigner’: Country. France. A recent decision of the Ciyil Chamber of the French Cour de Cassation holds that a will made in France by a foreigner under the pro visions of the law prevailing in the foreigner's country is to be held valid without prejudice to the rule “locus regit actum." The decision goes on to say that this rule, “which had been formulated with special reference to foreigners residing in
France,
constitutes in
its
ap
plication to wills a privilege which they are free to claim and not an obligatory provision."
A Theory BY HARRY R. Burma
HEN judges pass on pretty points Not passed upon before,
Whose force has ruled the race of man Since Eve in Eden erred.
Do they declare what is the law
Or what it was of yore?
This logic, therefore, would conclude
(Though I confess it jars) That there prevailed in Babylon
I know a man who often says (It may be legal sin) That brand new cases but declare What law has always been.
The theory may be beautiful,
The court but simply calls to work The living legal word,
But its results—Gee Whiz! For one, I’m quite content to say Courts make the law that is.
The law of motor cars.
