The Federal Reporter with Key-Number Annotations, Volume 251: Cases Argued and Determined in the Circuit Courts of Appeals and District Courts of the United States, October, 1918. Page: 49
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REDPATH LYCEUM BUREAU V. PICKERING
live stock, No formal transfer of possession ever took place. The mare re-
mained upon the farm, and was kept and used as before by the father and
daughter and other members of the family. * * * It was testified
* * * that after the sale the father used the mare as before-as one
witness said, 'most all the time'; that on one occasion he claimed to own her,
and offered to sell her as his property; and that the blacksmith's bill for
shoeing her was charged to his account. * * * The father and daughter
separated; the daughter moving to another farm and taking the mare with
her. The father continued, however, to occasionally use the mare."
Referring to such state of facts, the court said:
"In determining the kind of possession necessary to be given to the vendee,
to be good against the creditors of the vendor, regard must be had not
only to the character of the property, but also to the nature of the trans-
action, the position of the parties, and the intended use of the property. No
such change of possession as will defeat the fair and honest object of the
parties is required."
From the above it will be seen the referee was in error in holding,
as he did, that Mrs. Drabant, who lived on the farm with her son-in-
law, "by leaving the vendor in possession and neglecting to do any-
thing to indicate a change of ownership, made the proceedings invalid
as against creditors," and by failing to apply to this case the principle
of the Pennsylvania decision cited above, namely:
"Regard must be had, not only to the character of the property, but also
to the nature of the transaction, the position of the parties, and the intended
use of the property. No such change of possession as will defeat the fair and
honest object of the parties is required."
Finding, as we do, the good faith of the parties, and that the change
of possession the master held necessary would have defeated the fair
and honest sale the parties had in view, we are of opinion the proceeds
of the personal property sold should have been awarded Mrs. Mary
Drabant, its owner.
The decree below will therefore be reversed, and the cause remitted
for further proceedings in accordance with this opinion.
REDPATH LYCEUM BUREAU v. PICKERING.
(Circuit Court of Appeals, Seventh Circuit. March 6, 1918.)
No. 2546.
INTERNAL REVENUE 4 --SPECIAL TAXES-LYCEUM COURSBBEB-"LECTURE L-
CEUM."
Under Act Oct. 22, 1914, c. 331, 3, cl. 8, 38 Stat. 751, declaring that
proprietors or agents of all other public exhibitions or shows for money,
not enumerated in the section, shall pay $10, provided that the paragraph
shall not apply to Chautauquas, lecture lyceums, agricultural or industrial
fairs, or exhibitions held under the auspices of religious or charitable
associations, a corporation using the term "Lyceum Bureau" in its title,
engaged in the business of supplying Chautauqua and lyceum courses
throughout the country with lecturers and entertainers, is subject to the
tax on professional show features, for they do not fall within the ex-
ception; the expression "lecture lyceum" not including independent show
units engaged for the occasion.
::For other cases see same topic & KEY-NUMBER in all Key-Numbered Digests & Indexes
251 F.-4
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The Federal Reporter with Key-Number Annotations, Volume 251: Cases Argued and Determined in the Circuit Courts of Appeals and District Courts of the United States, October, 1918., legislative document, 1918; Saint Paul, Minnesota. (https://digital.library.unt.edu/ark:/67531/metadc38822/m1/62/: accessed April 24, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.