Paine v. Willson

Citations

• 146 F. 488
• 77 C.C.A. 44
• 1906 U.S. App. LEXIS 4124

Syllabus

<p>1. Courts — Federal Courts — State Bules of Property Prevail in.</p> <p>Buies of property established by the decisions of the highest judicial tribunal of a state prevail in the federal courts in the determination of the rights of parties to property situated therein where no question of right under the Constitution and laws of the nation and no question of general or commercial law is involved.</p> <p>[Ed. Note.. — For cases in point, see vol. 13, Cent. Dig. Courts, §§ 958-968.</p> <p>State laws as rules of decisions in federal courts, see notes to Wilson V. Perrin, 11 C. C. A. 71; Hill v. Hite, 29 C. C. A. 553.]</p> <p>2, Taxation — Description in Assessment in North Dakota — Sufficiency.</p> <p>The decision in Sheets v. Paine, 86 N. W. 117, 10 N. D. 103, established the rule that in North Dakota a description of land in an assessment roll, which is headed “Beal Estate Assessment of Osago Township,” etc., but which omits from the particular description the numbers of the government township and range in which the land is situated, is fatally defective, although the fact is admitted or proved that the township of Osago was organized from the government township in which the land is situated, and this rule prevails in the federal courts in determining rights to property in that state.</p> <p>[Ed. Note.- — For cases in point, see vol. 45, Cent. Dig. Taxation, §§ 720-735.1</p> <p>3. TiiiM, — Evidence—Watveb ok Objections Makes Ekeectivio.</p> <p>Parties may by stipulation, by silent acquiescence, or by failure to except to admitting rulings waive objections to inadmissible evidence, on the ground that it is not 1he best, on the ground that it was not properly taken, and on other grounds. Evidence thus received may establish the fact in controversy as conclusively as the best evidence regularly procured.</p> <p>[Ed. Note. — For cast's in point, see vol. 4G, Cent. Dig. Trial, §§ 200-260; vol. 20. Cent. Dig. Evidence, §2420.]</p> <p>Hook, Circuit Judge, dissenting.</p