A Necessary Equ

E

VERY lawyer whose practice ranges wide enough to b active should have on his office shelves the statutes of The federal government has for years been expanding the importance of its legislation cannot be overestimated.

These statutes should be an unabridged compilation of the nent and general acts passed by Congress, grouped under topi related acts together.

They should show all amendments and repeals and give the hi provision. The repealed and superseded acts should be set out! of comparison.

They should be accompanied by an exhaustive treatise upon t of Construction of federal statutes in general, devoting special attention rules which have arisen out of peculiarities of federal legislation and admir.

They should be indexed with the greatest care, and should be provid tables showing where each section of the Revised Statutes and all the mental acts are placed.

Above all, these statutes should be annotated by setting forth wha courts have ruled and said concerning them, because it is impossible to u: stand a statute unless you know what the courts have said concerning it. T. motor should refer to every case which construes an act of Congress.

Mise the Constitution is the greatest statute, this set of books should whet hex never been die de print under each article and section of th ustamment the Malting of every fan adich has passed upon it.

EDWARD THOMPSON COMPANY, Publis

VORTEPORT, LONG ISLAND, NEW YO

"One of the few masterpieces of our legal literature." Harvard Law Review.

Lawyers in Code States need

POMEROY'S EQUITY

The distinction between the forms of action at law and Suits in Equity is abolished by the reformed procedure, but the principles of law and equity are not thereby so blended as to form a single judicial system. This is a truth often overlooked.

"The distinction between the principles of law and equity which has been established and defined by the judicial wisdom of centuries is inherent and must continue to be recognized in the very nature of things. It has been well said that its abolition is beyond the power of legislative enactment," says an eminent writer.

"A Court of Equity may do great things," said Baron Powel more than two hundred years ago. The lawyer who does great things is firmly grounded in the principles of Equity, and in both common law and code states finds POMEROY'S EQUITY indispensable.

This great work is now in its third edition and is published in six volumes, four of which are devoted to equity jurisprudence and two to equitable remedies.

SIX VOLUMES - Price $36.00, Delivered

STANFORD

NOV 14 1913

LIBRARY

Law Notes

VOL. XVII.] Entered at the Post-office at Northport, N. Y., as second-class matter. Copyright, 1913, by Edward Thompson Co.

Subscription $1.00 per year.

NORTHPORT, NEW YORK, NOVEMBER, 1913.

[No. 8. Issued Monthly.

Your Clients' 1913 Income will be Taxed!

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Federal Income Taxation

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Author Foster's Federal Practice.

Based on the 1913 Federal Act IN EFFECT NOW

Scope of Work:

FIRST: A general discussion of all the Statutes, American and English.

SECOND: The Statute Annotated with decisions by the Courts and the Internal Revenue Department upon analogous provisions of former statutes in England and in this country.

THIRD:-An appendix giving all the previous Acts and the rules of the Commissioner of Internal Revenue, with one or two important decisions under former statutes printed in full.

NOTE: Duplicate references will be given to all editions of the U. S. Supreme Court Reports, the Reporter System, the different series of Selected Cases and to pertinent notes in the latter which will be a most valuable feature. .

THE LAWYER WHO TRIES AND

BRIEFS THE CASE KNOWS.

Constantly we receive letters from lawyers who find their important cases reported and annotated in the American and English Annotated Cases.

No one can know better than the counsel who have fought these cases up to their Supreme Courts whether the notes we write on the points involved are good brief work-whether the authorities are exhaustively collected -whether the law is stated accurately.

Naturally it pleases us to have such competent critics compliment us on our work, and it not seldom happens that losing counsel in the reported case express vain regrets that they did not have the advantage of our investigations.

We are now putting volume 29 of the AMERICAN AND ENGLISH ANNOTATED CASES (Ann. Cas. 1913 D) through the press. It will be delivered to subscribers this month. A digest covering volumes twenty to twenty-seven, with a complete index to all the notes in these volumes, is now being distributed.

Every one of the cases reported in these volumes is of real importance-every one was severely contested by eminent counsel-every one was well considered and settles important questions-not one is of purely local or ephemeral value. And appended to these cases are more than seven thousand annotations-real briefs which exhaust the authorities upon the points discussed. Some of these briefs cite several thousand cases; most of them are on narrow points of law.

Some of the topics treated in these notes are merely mentioned in text works; some of them are not noticed at all. Upon many of these topics you will search in vain for a digest head or a key number.

All the thousands of great cases and notes in these twenty-nine volumes are on practical subjects-the kind which take up the bulk of the lawyer's time and furnish the best paying part of his litigation business. Corporation law, commercial law, accident and negligence law, have received special attention.

In writing these briefs everything has been made subordinate to accuracy and completeness. No expense has been spared. Some single notes have cost as much as two thousand dollars for editorial work alone.

The notes in each volume review as many authorities as are found in two volumes of ordinary six-dollar text books.

The cases and the notes are indexed according to the most modern methods. Α cumulative index to notes is given in each volume.

The AMERICAN AND ENGLISH ANNOTATED CASES is sold only by subscription. Price five dollars per volume delivered. Responsible lawyers may have all the published volumes placed on their shelves for immediate use, and payments may be arranged according to convenience.

EDWARD THOMPSON COMPANY, Law Publishers

NORTHPORT, LONG ISLAND, NEW YORK