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IMPORTANT DECISION TO HORSEMEN. Horsemen will be interested in a recent decision handed down in the California Supreme Court in the case of Henry Delancy and Doulon brothers against the Southern Pacific Railroad. The plaintiffs sued to recover the value of two horses killed in a wreck, alleging their value to be ,200 and ,500 respectively. The company defended the claim on the grounds that the plaintiffs had placed a valuation of 0 each against the horses to secure low freight rates, and although the lower court gave judgment for the values asked, the Supreme Court held that the valuation placed upon the horses for the purpose of securing low freight rates was all that could be recovered, and reversed the judgment of the lower court and remanded the case for retrial. The Supreme Court holds that despite one of the horses was proved to be worth, ,200, and the other ,500, the Taluatlon which the- owners placed upon them for shipping purposes constituted an implied contract to hold the company responsible only to the extent of 0 each.