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Act May 2, 1872. Railroad companies-
Bonds,
314, 1082
Act May 10, 1872, (17 St. 91.) Mines and
mining-Placer claims,
1133, 1217
Act June 1, 1872, ch. 255, §§ 4-6, (17 St.
197, 255.) Bill of exceptions-Authenti-
cation,
200-202, 848
Act June 6, 1872, ch. 315, § 2, (17 St. 231.)
Customs duties-Classification, 715, 1226
Act June 8, 1872, § 82, (17 St. at Large,
283.) Post-office-Compensation,
Act March 3, 1873, ch. 269, §§ 2, 47, 50, 52,
(13 St. 115; 17 St. 603, 607, ch. 279.)
Banks and banking-Transfers, 140, 720, 721
Act June 11, 1874. Ambassadors and con-
suls-Compensation,

426

82

Act June 16, 1874, (18 St. at Large, 72.)
Army and navy-Traveling expenses,
505, 506

Act June 20, 1874, (18 St. at Large, 116,)
§ 6. Board-Public works-Abolition,
587, 588, 1119, 1315, 1318
Act June 22, 1874, ch. 391, §§ 12-14, 16, 21,
(18 St. 188-190.) Customs duties-Re-
liquidation,

| Act March 3, 1883, ch. 121, (22 St. 487-489,
509, 510, 512, 525.) Customs duties-
Rate,
158, 423, 426, 459, 733,
734, 736, 921, 959-961
Act July 5, 1884, ch. 220, $§§ 9, 12, (23 St.
115, 552.) Claims against United States
-Allowance, 666, 667, 670, 672, 998, 1000
Act March 3, 1885, § 2, (23 St. 443, ch. 355.)
Appeal-Supreme court,

261, 336, 509
Act June 2, 1886, §§ 4, 5, (24 St. 77.) Courts
-Alabama claims,

1001, 1003
1033, 1035, 1036
Act Feb. 18, 1887, (24 St. 248.) Property-
Compensation,

Act July 8, 1886. Courts-Claims,

1034, 1036

Act March 3, 1887, ch. 359, §§ 9, 12, (24 St.
507.) Court of claims-Executive depart-
ment,

503

Act March 3, 1887, ch. 373, §§ 2, 6, (24 St.
248, 505, 552.) Removal of causes-Com-
pensation,
65, 66, 82, 121, 122, 260,
261, 495, 1002, 1003
Act March 3, 1887, ch. 376, § 4, (24 St. 556.)
Public lands-Railroad grants,

558, 559, 817, 842-1 St. 52. Navigable waters-Highways,
844, 846-849, 1329 4 St. 157. Georgia-Florida-Boundary

Act June 23, 1874. Bridges - Construc-
tion,

Act 1875, §§ 1, 2. Writs-Issue,
Act Feb. 16, 1875, § 3, (18 St. 315, ch. 77.)
Courts-Jurisdictional amount,

line,

8175 St. 743. Florida-Union,

7 St. 68, 96, 120. Indian title-Extinguish-
ment,

1240
815

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1046

8

38, 160, 1191, 1192
Act Feb. 18, 1875, ch. 80, (18 St. 316, 320.)
National banks-Interest,

9 St. 77. Public lands-River grant,
9 St. 922. Mexico-Treaty.

203

657

720

Act March 2, 1875. Circuit court Juris-
diction,

Act March 3, 1875, ch. 137, §§ 1, 2, 5, (18
St. 470.) Removal of causes,

10 St. 298. Post-office-Compensation,
11 St. 9, ch. 28. Public lands - Railroad
grants,

424

204

19

11 St. 719. Customs duties-Exemption,
12 St. 85, §§ 1, 11. Grants-Commission-
ers,

457

Act June 11, 1878. Claims -Rejection-
Board of audit,

63, 65, 121, 256, 261, 422, 662, 758,
759, 814, 1098, 1156, 1229, 1315
Act June 30, 1876. Army and navy-Ap-
propriations,
Act July 31, 1876, ch. 246, (19 St. 121.)
Public lands-Grants,
419, 420
Act Feb. 27, 1877, (19 St. 250,) ch. 69.
Steam-vessels-Passengers,
614-617
1315, 1318

192
1188

506

Act June 18, 1878, ch. 262, (20 St. 144,) §§ 1,
3-5. Awards-Distribution, 1218, 1219, 1224
Act March 3, 1879, § 5. Post-office- Ap-
propriations,

Act May 27, 1880, §§ 1, 2, 4. Public lands
-Confirmation-Title,

1195, 1196

49, 50, 52-54

1195

Act June 11, 1880, (21 St. ch. 206, p. 178.)
Statutes-Repeal,

Act June 16, 1880, § 8, (21 St. 284, 286.)
Claims-Rejection-Board of audit,
1315, 1316, 1318, 1319
Act May 6, 1882, ch. 126, §§ 1-5, 12, (22 St.
58.) Chinese-Immigration,

12 St. 772. Land grant-Kansas,
12 St. 798, ch. 104, § 3. Land grants-Lim-
itation,

106, 107
1242

12 St. 1199. Extradition-Treaties,
14 St. 331, § 14. Taxation-Swamp lands, 21
14 St. 385. Habeas corpus-Restriction, 1214
15 St. 260, ch. 69. Taxation-Swamp lands, 21
15 St. 475. Customs duties-Dominican re-
public,

457
1002, 1218, 1223
16 St. 121, ch. 93. Land grants-Limita-
tion,

15 St. 679. Treaties-Claims,

16 St. 573. Railroad-Aid,

16 St. 592. Customs duties-Reduction,
17 St. 59. Railroad-Aid,
17 St. 839. Treaties-Claims,
17 St. 861. Commission-Duration,
18 St. 760, 833. Commission-Duration,
19 St. 65. Army and navy-Traveling ex-
penses,

107

1082

715

1082

1157

1218

1218

506

Act July 12, 1882, ch. 290, § 4,
Courts-National banks,
Act July 15, 1882. Eminent domain-
Water-works,
636-639

664-666, 670-673
Act June 5, 1882, (22 St. 98.) Courts-
Alabama claims,
1000, 1001, 1003
(22 St. 163.)

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721

Act Aug. 7, 1882, § 2, (22 St. at Large, 88,
348.) Public lands-Titles, 50, 53, 998, 999
Act March 3, 1883, ch. 97, (22 St. 473.)
Army and navy-Pay, 79, 80, 163, 164,
508, 1023, 1024

22 St. 487. Post-office-Compensation,
22 St. 858. Chinese-Treaty stipulations, 668
23 St. 17. Office and officer-Voluntary
service,

426

867

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Act Feb. 1, 1871, (Sess. Laws, 91.) Rail-
road companies-Liability,

WISCONSIN.

Rev. St. 1920. Insurance companies
Penalty,

St. 1885, ch. 395. Insurance companies
Penalty,

SUBROGATION.

By payment.

76

1379

of the states, in which the lands taxed were
situated, to pay the tax.-United States v.
State of Louisiana, 17; Same v. State of Ala-
bama, 21; Same v. State of Mississippi, 21.

Exemptions.

2. A tax on "corporate franchise or busi-
ness" of corporations in New York was im-
1379 posed by Laws 1880, c. 542, as amended Laws
1881, c. 361, at the rate of one-quarter mill on
the capital stock for each one per cent. of
dividend of six per cent. or over. An insur-
ance company claimed exemption on so much
of the capital as was invested in United States
bonds, exempt from state taxation by act of
congress. The judgment of the court of ap-
peals of New York enforcing such tax was af-
firmed by a divided court.-Home Ins. Co. v.
New York, 1385.
Tax titles.

1. R. occupied five lots, one of which he
owned, the others being leaseholds, with
privilege of purchase. He assigned the lease-
holds, and leased the lot he owned to H. for
the term of 10 years, at an agreed monthly
rental, with privilege of purchase. H. cove-
nanted to pay off two deeds of trust standing
against the last-named lot, and it was agreed
that, if H. did not exercise the privilege of
purchasing that lot, R. was to have, for one
year after the expiration of the 10-years term,
the privilege of buying H. out by refunding
all payments made by him in purchasing the
fee-simple of the leaseholds, etc. H. paid off
the incumbrances on R.'s lot, remained in pos-
session for the 10 years, paid the rent agreed,
and exercised the privilege of purchasing the
leaseholds, but did not purchase R.'s lot; nor
did R. exercise his privilege of buying H. out.
Held, that the payment by H. of the deeds of
trust was a part of the consideration for the
assignment, and did not entitle him to be
subrogated to the rights of the mortgagees.-
Robbins v. Clark, 1339.

2. Bonds issued by a town in lieu of an ap-
propriation voted in aid of a railroad, were
accepted by it, and sold and delivered to
plaintiff, upon whose suit against the town.
they were adjudged void for want of authority
in the town to issue them. Held, that the
purchase by plaintiff being no payment of
the appropriation voted by the town, plain-
tiff as a volunteer was not subrogated to the
company's right to enforce collection.Etna
Life Ins. Co. v. Town of Middleport, 625.

Sunday.

Sunday laws, see Carriers, 4.

Supersedeas.

See Appeal, 15.

Survey.

See Public Lands, 24-28.

TAXATION.

Constitutional powers, see Constitutional
Law, 22-24.

Of banks, see Banks and Banking, 1-6.
telegraph companies, see Constitutional
Law, 10, 11; Telegraph Companies, 2-5.
railroads, see Railroad Companies, 11, 12.
Direct tax.

1. The direct tax laid by the act of August
5, 1861, did not create any liability on the part

3. A record of county board proceedings
showed a resolution that a sum for an illegal
purpose be paid out in orders on the county
treasurer, immediately followed by another
that a tax be raised for the contingent fund
that a tax be raised for the contingent fund
to defray general expenses. Oral testimony
other records established the fact that taxes
showed that such sum was actually paid, and
were levied for similar purposes afterwards.
Held sufficient proof that the sum voted was
paid out of the levy resolved upon, and that
the levy and tax titles founded on it were con-
sequently invalid under the Michigan law.
Culbertson v. H. Witbeck Co., 1136.

4. For the purpose of proving certain tax
deeds void, parol evidence that certain sums
time when they must have come from a tax
illegally paid out by a county were paid at a
levy for which such deeds were made, is ad-
missible.-Id.

Overvaluation-Remedy.

5. A sale of lands for delinquent taxes will
not be set aside, on the ground of unjust valu-
ation, where no such purpose appears on the
part of the assessor or board of equalization,
although unimproved lands were assessed at
a higher rate than improved lands owned by
residents, yet no discrimination was made
between unimproved lands owned by resi-
dents and by non-residents, and the error in
valuation could have been corrected by appro-
priate proceedings before the tax sale.-Bee-
son v. Johns, 352.*

TELEGRAPH COMPANIES.
Taxation, see Constitutional Law, 10.

of receipts, see Constitutional Law, 24.
Negligence in sending message.

1. Plaintiff brought suit against a telegraph
company for damages for negligence in delay-
ing the delivery of a message instructing the
addressee to buy for plaintiff 10,000 barrels of
petroleum, the market price of which, when
the message ought to have been delivered,
was $1.17 per barrel, but when received by
addressee had advanced to $1.35 per barrel.
The addressee did not purchase. Held, that
the plaintiff could recover only nominal dam-
ages.-Western Union Tel. Co. v. Hall, 577.

T

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