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§ 4002 [U. S. Comp. St. 1901, p. 2719]... 665
§§ 4079-4081 [U. S. Comp. St. 1901, p.
cascascos coscos cascascoscás
4141 [U. S. Comp. St. 1901, p. 2808]... 686
4235 [U. S. Comp. St. 1901, p. 2903]... 660
4237 [U. S. Comp. St. 1901, p. 2903]..52, 660
4311 [U. S. Comp. St. 1901, p. 2959]]... 686
4444 [U. S. Comp. St. 1901, p. 3037]..
5151 [U. S. Comp. St. 1901, p. 3465]
§ 5197 [U. S. Comp. St. 1901, p. 3493]...
5198 [U. S. Comp. St. 1901, p. 3493]..49, 206
§ 5219 [U. S. Comp. St. 1901, p. 3502]..
COMPILED STATUTES (SUPP.) 1903.
5242 [U. S. Comp. St. 1901, p. 3517]... 775
5278 [U. S. Comp. St. 1901, p. 35971... 535
5440 U. S. Comp. St. 1901, p. 36761... 766
5451 [U. S. Comp. St. 1901, p. 3680]... 569
5526 [U. S. Comp. St. 1901, p. 3715]... 429
With France, Aug. 12, 1853, art. 8,
With Shawnee Indians, May 10, 1854,
3260. Amended by Laws 1894, p. 88... 463 Of corporations, see "Corporations," § 1.
Constitutionality of tax, see "Constitutional
Law," § 6.
Due process of law in valuation of franchise,
see "Constitutional Law," § 7.
Impairing obligation of contract between city
and street railway company as to paving
streets, see "Constitutional Law," § 4.
Special franchise tax as impairing obligation of
contract, see "Constitutional Law," § 4.
See "Municipal Corporations," § 3.
Duty to light, see "District of Columbia."
Collection of taxes, see "Taxation," § 5.
Admissibility in evidence, see "Evidence," § 1.
Of naval officer, see "Army and Navy."
See "Customs Duties"; "Internal Revenue."
Adoption by United States courts of state laws
as rules of decision, see "Courts," § 6.
As regulation of commerce, see "Commerce,"
Assessments for municipal improvements, see
"Municipal Corporations," § 1.
Due process of law, see "Constitutional Law,"
Effect of judgment of state court_adjudging
exemption in federal court, see "Judgment,"
Jurisdiction of federal court, see "Courts," §§
Restraining enforcement against foreign corpo-
ration, see "Injunction," § 1.
Unconstitutionality of tax as denying_equal
protection of laws, see "Constitutional Law,"
Nature and extent of power in
A discrimination against national banks, for-
bidden by Rev. St. U. S. § 5219 [U. S. Comp.
St. 1901, p. 3502], does not necessarily result
from the adoption of a different method of
taxation from that adopted for state banks.
City of Covington v. First Nat. Bank, 562;
First Nat. Bank v. City of Covington, Id.
The retroactive provisions of Act Ky. March
21, 1900, relating to national banks, charging
them with liability for taxes on their capital
stock, held a discrimination against such banks,
prohibited by Rev. St. U. S. § 5219 [U. S.
Comp. St. 1901, p. 3502].-City of Covington
v.. First Nat. Bank, 562; First Nat. Bank v.
City of Covington, Id.
§ 2. Constitutional
taxation of franchise of domestic corporation at
Federal Constitution does not forbid state
the state.-Coulter v. Louisville & N. R. Co.,
a different rate than other taxable property of
A discrimination against national banks, in
favor of state banks and other moneyed cor-
porations, forbidden by Rev. St. U. S. § 5219
[U. S. Comp. St. 1901, p. 3502], held to result
from taxation of shares, under Pol. Code Cal. §§
3608-3610, and Const. Cal. art. 13, § 1.-San
Francisco Nat. Bank v. Dodge, 384.
Adoption of different method for taxing state
banks and other moneyed corporations from
that for taxation of national banks held not
necessarily to conflict with Rev. St. U. S. § 5219
[U. S. Comp. St. 1901, p. 3502].-San Francisco
Nat. Bank v. Dodge, 384.
§ 3. Liability of persons and property.
Shares in foreign corporation held by a do-
mestic corporation are taxable as the property
of the latter, under the Georgia Constitution
and Laws 1898, No. 150, §§ 1, 2, 16.-Wright
v. Louisville & N. R. Co., 16.
The United States has no such interest in land
conveyed for dry dock purposes, with reserved
right to use the dock and for forfeiture, as will
prevent state from taxing the corporation's in-
terest.-Baltimore Shipbuilding & Dry Dock
Co. v. City of Baltimore, 50.
Land conveyed by United States to corpora-
tion for dry dock purposes held not exempt, as
an agency of the United States, because of the
reservation of the right to free use of dock,
with a provision for forfeiture.-Baltimore
Shipbuilding & Dry Dock Co. v. City of Balti-
Lawful substitution by foreign insurance com-
pany of United States bonds in place of munic-
ipal bonds, deposited with the superintendent of
insurance as condition of doing business, pre-
vents the levy of any tax thereon. - Scottish
Bowland v. Scottish Union & National Ins. Co.,
Union & National Ins. Co. v. Bowland, 345;
No exemption from municipal taxation of
business of street railway held to result from
its agreement with the city, preserving its ease-
ments in land to be conveyed by it to the city,
and granting it the right to construct its rail-
way through certain streets, subject to control
of city officers.-Savannah, T. & I. of H. Ry.
v. City of Savannah, 690.
Contract for payment to municipality of li-
cense fee on each street car held not to exempt
company from tax imposed under Laws N. Y.
1899, c. 712, on franchise.-People of State of
New York v. State Board of Tax Com'rs, 713,
4. Levy and assessment.
insurance companies by Rev. St. Ohio, § 2745,
The imposition of a privilege tax on foreign
held not to bring such companies within the ex-
ception of section 2744, so as to relieve them
from duty to return for taxation bonds deposited
by them with the superintendent of insurance.-
Scottish Union & National Ins. Co. v. Bowland,
345; Bowland v. Scottish Union & National
Ins. Co., Id.
Bonds in which foreign insurance company is
required, by Rev. St. Ohio, § 3660, to invest a
portion of its capital stock, are personal prop-
erty, within the meaning of sections 2730, 2731,
2744, relating to taxation of personal property.
-Scottish Union & National Ins. Co. v. Bow-
land, 345; Bowland v. Scottish Union & Na-
tional Ins. Co., Id.
§ 5. Collection
against persons or personal prop-
Admiralty jurisdiction, see "Admiralty," § 1.
Contribution between joint wrongdoers, see
Right of joint wrongdoer to enforce contribu-
tion, see "Indemnity."
Exemption of United States bonds from state See "Municipal Corporations."
taxation held not to prevent their distraint, un-
der Rev. St. Ohio, § 1095, to satisfy taxes levied
on unexempt property.-Scottish Union & Na-
tional Ins. Co. v. Bowland, 345; Bowland v. See "Public Lands," § 2.
Scottish Union & National Ins. Co., Id.
TELEGRAPHS AND TELEPHONES.
Contracts in restraint of trade, see "Con-
tracts," § 1.
Right of eminent domain, see "Eminent Do-
main," § 1.
1. Establishment, construction, and
Railway rights of way are not made public
property by charter provisions declaring the
railways public highways, so as to subject them
to occupation by telegraph companies under Act
July 24, 1866, c. 230, 14 Stat. 221 [U. S. Comp.
St. 1901, p. 3579].-Western Union Tel. Co. v.
Pennsylvania R. Co., 133.
Railways are not highways, within the mean-
ing of the provision in the charter of a telegraph
company giving it the right to occupy with its
telegraph lines any of the highways, streets, and
waters within the state.-Western Union Tel.
Co. v. Pennsylvania R. Co., 150.
Territorial courts, see "Courts," § 10.
Alaska, under Act July 20, 1868, c. 186, § 107,
15 Stat. 167 [U. S. Comp. St. 1901, p. 22771,
concerning internal revenue, and Act July 27,
1868, c. 237, 15 Stat. 240, extending the cus-
tom and navigation laws to Alaska, was so in-
corporated into the United States as to render
repugnant to Const. U. S. Amend. 6, the pro-
vision of Act June 6, 1900, c. 786, § 171, 31
Stat. 358, that in trials for misdemeanors six
jurors shall constitute a legal jury.-Rassmus-
sen v. United States, 514.
See "Wills," § 1.
Cutting and removing from public lands, see
"Public Lands," §§ 1, 2.
For removal of cause, see "Removal of Caus-
es," § 3.
TRADE-MARKS AND TRADE-NAMES.
§ 1. Infringement and unfair competi-
Manufacturer of typewriters under the names
"Remington" and "Remington Standard" held
not entitled to protection against adoption, by
persons bearing, respectively, the surnames
"Remington" and "Sholes," of the name "Rem-
ington-Sholes" for their typewriters.-Howe
Scale Co. v. Wyckoff, Seamans & Benedict, 609.
Unfair competition does not arise out of
the use in a corporate name of the surnames of
one or more of the incorporators, where such
use in a partnership would not be objectionable.
Howe Scale Co. v. Wyckoff, Seamans & Bene-
State pilotage laws, as applied to a British
ship from a foreign port, do not conflict with a
treaty provision that "no higher or other duties
or charges shall be imposed in any ports of the
United States on British vessels than those
payable in the same ports by vessels of the
United States," because of the exemption of
coastwise steam vessels of the United States
from pilotage resulting from Rev. St. U. S. §
4444 [U. S. Comp. St. 1901, p. 3037].-Olsen v.
TRESPASS TO TRY TITLE.
Harmless error, see "Appeal and Error." § 2.
Of action for personal injuries, see "Master
and Servant," § 1.
Of criminal prosecutions, see "Criminal Law,"
§ 1. Instructions to jury.
Error in refusing to instruct jury that parties
who differed as to medium of payment under
contract would be bound by a stipulation, by
way of compromise, to extinguish by a payment
in United States currency, held not cured by
other instructions.-City of San Juan v. St.
John's Gas Co., 108.
TROVER AND CONVERSION.
Claim for conversion against estate of bank-
rupt, see "Bankruptcy," § 2.
From which interest runs, see "Interest," § 1. See "Garnishment."
Combinations to monopolize trade, see "Mo-
nopolies," § 2.
§ 1. Establishment and enforcement of
Refusal of trustee to execute deed of inter-
est in mining location under trust agreement
Constitutionality of law requiring, see "Con-
stitutional Law," §§ 3, 6.
Right to require, see "Health," § 1.
held a repudiation of the trust, which opens the Limits of jurisdiction, see "Courts," §§ 2-11.
door to defense of laches and a suit to enforce
it.-Patterson v. Hewitt, 35.
See "Trade-Marks and Trade-Names," § 1.
See "Army and Navy"; "Customs Duties";
"District of Columbia"; "Post Office"; "Ter-
Conspiracy to defraud, see "Conspiracy," § 1.
Courts, see "Courts," § 2; "Removal of Caus-
Of criminal prosecutions, see "Criminal Law,"
Taxation, see "Commerce," § 3.
Limitation of actions, see "Limitation of Ac- See "Municipal Corporations."
Taxation of property, see "Taxation," § 3.
§ 1. Government and officers.
Of objection to constitutionality of statute, see
"Constitutional Law," § 1.
Of objection to jurisdiction in bankruptcy, see
"Bankruptcy," § 1.
An averment in an indictment charging a
United States senator with having received cer-
tain checks in St. Louis as compensation for
services before the Post Office Department in
violation of Rev. St. U. S. § 1782 [U. S. Comp.
St. 1901, p. 1212], and alleging payment of the
money thereon at that place, held not sustain-
ed by the evidence.-Burton v. United States, See "Army and Navy."
Indictment held to charge an offense under
Rev. St. U. S. § 1782 [U. S. Comp. St. 1901, p.
1212], making it a misdemeanor for a United
States senator to receive compensation for serv-
ices before a department in relation to proceed-
ings in which the United States is interested.-
Burton v. United States, 243.
Existence of collector of customs, under Rev.
St. U. S. § 2550 [U. S. Comp. St. 1901, p. 1745],
for Georgetown district, held to preclude Secre-
tary of Treasury from appointing, with right to
compensation, disbursing agent of funds appro-
priated for post office at Washington, under sec-
tion 3658 [U. S. Comp. St. 1901, p. 2430].-
Bartlett v. United States, 433.
Right of disbursing clerk of Treasury Depart-
ment to compensation for services as disburs-
ing agent at post office in Washington depends
on congressional legislation.-Bartlett v. United
§ 2. Claims against United States.
Use by United States of device patented by a
government employé, with understanding that
compensation would be made, held not to give
a contract right to such compensation, where
demand was made after 14 years.-Harley v.
United States, 634.
See "Customs and Usages."
Liability of national bank for receiving, see
"Banks and Banking," § 1.
Pledge of warehouse receipt, see "Pledges."
WATERS AND WATER COURSES.
Boundaries, see "Boundaries," § 1.
Right of eminent domain for purpose of irriga-
tion, see "Eminent Domain," § 1.
Wharves, see "Wharves."
§ 1. Public water supply.
A city, in its contract with a waterworks
company, held not to have impliedly contract-
ed not to construct its own waterworks. Hel-
ena Waterworks Co. v. City of Helena, 40.
Public ways, see "Municipal Corporations,"
of a public street, for transportation of freight
A wharf in the harbor of a city, at the foot
beyond line of railway company, held not a
public wharf.-Louisville & N. R. Co. v. West
Coast Naval Stores Co., 745.
See "Executors and Administrators."
Jurisdiction of federal writ of probate proceed-
ings, see "Courts," § 11.
Legacy taxes, see "Internal Revenue."