Focht, Receivers thereof, petitioners, v. J. P. McCORMICK, Collector of Taxes for Coal Township, Northumberland County, Pa. Jan. 2, 1929. For opinion below, see 28 F. (2d) 331. Mr. M. J. Martin, of Scranton, Pa., for petitioners. Petition for writ of certiorari to the United States Circuit Court of Appeals for the Third Circuit denied.

(278 U. S. 651)

No. 540. George R. MEEK, petitioner, v. George A. BEEZER, George H. Yarnell, et al.; and

No. 541. John S. GINTER, John S. Dale, et al., petitioners, v. George A. BEEZER, George H. Yarnell, et al. Jan. 2, 1929. For opinion below, see 28 F. (2d) 343. Messrs. Ellis L. Orvis, of Bellefonte, Pa., and Mortimer C. Rhone, of Williamsport, Pa., for petitioners. Petition for writs of certiorari to the United States Circuit Court of Appeals for the Third Circuit denied.

(278 U. S. 652)

3

No. 83. AMERICAN RAILWAY EXPRESS COMPANY, plaintiff in error, v. FLEISCHMANN, MORRISS & CO., Inc.;

No. 84. AMERICAN RAILWAY EXPRESS COMPANY, plaintiff in error, v. RICHMOND HARDWARE COMPANY;

No. 85. AMERICAN RAILWAY EXPRESS COMPANY, plaintiff in error, v. G. T. ELLIOTT, Inc.;

No. 86. AMERICAN RAILWAY EXPRESS COMPANY, plaintiff in error, v. L. M. NEWCOMB. Jan. 7, 1929. For opinions below, see 141 S. E. 253, 259. Messrs. Wyndham R. Meredith, of Richmond, Va., and Charles W. Stockton, of New York City, for plaintiff in error. Petition for writs of certiorari to the Supreme Court of Appeals of the State of Virginia denied.

(278 U. S. 664)

No. 119. John Y. FAUNTLEROY, Former Collector of Internal Revenue for the Collection District of Louisiana, petitioner, v. ELMER CANDY COMPANY, Inc. Jan. 7, 1929. On writ of certiorari to the United States Circuit Court of Appeals for the Fifth Circuit. For opinion below, see 24 F. (2d) 95. The Attorney General, for petitioner. Judgment reversed, on confession of error, and cause remanded for further proceedings, on motion of Mr. Solicitor General Mitchell in behalf of Mr. W. Parker Jones and Mr. Henry W. Robinson for the respondent.

49 S.CT.-12

No. 173. ARIZONA SUPERIOR MINING COMPANY, plaintiff in error, v. John Carter ANDERSON. Jan. 7, 1929. In error to the Supreme Court of the State of Arizona. For opinion below, see 262 P. 489. Mr. James P. Levin, of Phoenix, Ariz., for plaintiff in error.

PER CURIAM: The motion to dismiss is granted for the reason that no federal question was raised below. Godchaux Co. v. Estopinal, 251 U. S. 179, 40 S. Ct. 116, 64 L. Ed. 213; Wall v. Chesapeake & Ohio Ry., 256 U. S. 125, 41 S. Ct. 402, 65 L. Ed. 856.

No. 600. Henry YOUNG, appellant, v. S. L. STAPLES, Edgar Smith, T. J. Butler et al. Jan. 7, 1929. Appeal from the District Court of the United States for the Western District of Texas. For opinion below, see 117 So. 827. Mr. William Winans Wall, of New Orleans, La., for plaintiff in error. Mr. Francis P. Burns, of New Orleans, La., for defendant in error.

PER CURIAM. The motion for leave to proceed further herein in forma pauperis is denied for the reason that the Court, upon examination of the unprinted record herein submitted, finds that there is no jurisdiction for the appeal, and it is accordingly dismissed on the authority of section 238 of the Judicial Code, as amended by the act of February 13, 1925 (43 Stat. 938

[28 USCA § 345]).

The costs already incurred herein by direction of the Court shall be paid by the Clerk from the order of October 29, 1926. the special fund in his custody as provided in

8

No. 376. FIREMEN'S INSURANCE COMPANY OF NEWARK, NEW JERSEY, appellant, v. James A. BEHA, as Superintendent of Insurance of the State of New York. Jan. 7, 1929. Mr. John W. Davis, of New York City, for appellant. Mr. Albert Ottinger, of New York City, for appellee. Albert Conway, present superintendent of insurance of the State of New York, substituted as party appellee in place of James A. Beha, former superintendent of insurance of the State of New York, on motion of Mr. John W. Davis in that behalf.

No. 504. Percy W. HORTON, Chace F. Horton, and Fannie L. Horton, appellants, v. William A. PRENDERGAST, Commissioner of the Public Service Commission of the State of New York and Chairman thereof, et al., etc., et al. Jan. 7, 1929. Appeal from the Court of Appeals of the State of New York. For opinion below, see 162 N. E. 10. Mr. Allen S. Hubbard, of New York City, for appellants. Messrs. Albert Ottinger, of New York City, Albert J. Danaher, of Watervliet, N. Y., and Henry Purcell, of Watertown, N. Y., for appellees.

No. 549. AMERICAN SURETY COMPANY OF NEW YORK, petitioner, v. H. MULLENDORE, as Receiver of Wibaux County Bank, For opinion Wibaux, Montana. Jan. 7, 1929. below, see 27 F. (2d) 572. Mr. Sterling M. Wood, of Billings, Mont., for petitioner. Petition for writ of certiorari to the United States Circuit Court of Appeals for the Ninth Circuit denied.

(278 U. S. 653)

No. 551. James L. BOYLE, Trustee in Bankruptcy of Frank H. Gordon, petitioner, v. Herbert GRAY et al; and

No. 552. James L. BOYLE, Trustee in Bank

ruptcy of Frank H. Gordon, petitioner, v. Ar-
temus WEATHERBEE et al. Jan. 7, 1929.
Messrs.
Maurice E. Rosen, of Portland, Me., and Joseph
For opinion below, see 28 F. (2d) 7.
B. Jacobs, of Boston, Mass., for petitioner.
Petition for writs of certiorari to the United
States Circuit Court of Appeals for the First
Circuit denied.

(278 U. S. 665)

No. 536. Richard A. OWEN and Bert S. Kingsley, copartners doing business under the firm name and style of O. K. Trading Company,

12

(278 U. S. 653)

No. 553. O. E. HOTCHKISS and Constance Lake, petitioners, v. SUPERIOR COURT OF THE STATE OF CALIFORNIA, in and for the

No. 554. C. F. CHILDS AND COMPANY, petitioner, v. HARRIS TRUST AND SAV. INGS BANK. Jan. 7, 1929. For opinion below, see 27 F. (2d) 633. Mr. Louis L. Dent, of Chicago, Ill., for petitioner. Mr. Henry Fitts, of Chicago, Ill., for respondent. Petition for writ of certiorari to the United States Circuit Court of Appeals for the Seventh Circuit denied.

No. 556. Goldye M. DOBSON, Administratrix of the Estate of Rodney Hiram Dobson, deceased, petitioner, v. The UNITED STATES of America, as Owner of the United States Submarine "S-51";

No. 557. Tempa Russell EGBERT, Administratrix of the Estate of Edmund Webster Egbert, deceased, petitioner, v. The UNITED STATES of America as Owner of the United States Submarine "S-51"; and

No. 558. Lawrence B. HASELDEN, Executor of the Estate of James Dudley Haselden, Jr., deceased, petitioner, V. The UNITED STATES of America, as Owner of the United States Submarine "S-51”. Jan. 7, 1929. For opinion below, see 27 F. (2d) 807. Mr. T. Catesby Jones, of New York City, for petitioner. Petition for writs of certiorari to the United

States Circuit Court of Appeals for the Second Circuit denied.

No. 564. Raymond J. DELANO, petitioner, v. The CITY OF TULSA, H. F. Newblock, Mayor, et al. Jan. 7, 1929. For opinion below, see 26 F. (2d) 640. Mr. H. M. Langworthy, of Kansas City, Mo., for petitioner. Petition for writ of certiorari to the United States Circuit Court of Appeals for the Eighth Circuit denied.

No. 566. Martha C. CODMAN, petitioner, v. Joshua W. MILES, Former Collector of Internal Revenue for the District of Maryland; and

No. 567. Martha C. CODMAN, petitioner, v. Galen L. TAIT, Collector of Internal Revenue for the District of Maryland. Jan. 7, 1929. For opinion below, see 28 F. (2d) 823. Mr. John R. Lazenby, of New York City, for petitioner. Petitions for writs of certiorari to the United States Circuit Court of Appeals for the Fourth Circuit denied.

No. 570. Curtis C. KIMBALL, petitioner, v. RATHBONE COMPANY. Jan. 7, 1929. For opinion below, see 220 N. W. 244. Mr. O. S. Spillman, of Pierce, Neb., for petitioner. Mr. C. Petrus Peterson, of Lincoln, Neb., for respondent. Petition for writ of certiorari to the Supreme Court of the State of Nebraska denied.

10

(278 U. S. 655) No. 575. KANSAS CITY TERMINAL RAILWAY COMPANY, Illinois Trust & Savings Bank, et al., petitioners, v. CENTRAL UNION TRUST COMPANY OF NEW YORK, Trustee, etc., et al. Jan. 7, 1929. For opinion below, see 28 F. (2d) 177. Mr. Samuel W. Sawyer, of Kansas City, Mo., for petitioner. Petition for writ of certiorari to the United States Circuit Court of Appeals for the Eighth Circuit denied.

No. 580. HUDSON TRUST COMPANY and Fidelity Title & Mortgage Guaranty Company, petitioners, v. Joseph M. DAVIS, Trustee in Bankruptcy of Frances S. Dyer, Bankrupt. Jan. 7, 1929. For opinion below, see 28 F. (2d) 740. Petition for writ of certiorari to the United States Circuit Court of Appeals for the Third Circuit denied.

12

(278 U. S. 655) No. 581. MEAD-MORRISON MANUFACTURING COMPANY, petitioner, v. Russell B.

No. 609. Eduarda K. BALTUFF, petitioner, v. The UNITED STATES of America. Jan. 7, 1929. For opinion below, see 28 F. (2d) 864. On petition for writ of certiorari to the United States Circuit Court of Appeals for the Ninth Circuit.

PER CURIAM: The motion for leave to proceed further herein in forma pauperis is denied for the reason that the Court, upon examination of the unprinted record herein submitted, finds that there is no basis for certiorari, application for which is therefore also denied.

The costs already incurred herein by direction of the Court shall be paid by the Clerk from the special fund in his custody as provided in the order of October 29, 1926.

No. 114. EXCHANGE TRUST COMPANY, Executor of the estate of Roy Rice, deceased, plaintiff in error, v. DRAINAGE DISTRICT NO. 7, POINSETT COUNTY, ARKANSAS, and its Commissioners, et al. Jan. 10, 1929. In error to the Supreme Court of the State of Arkansas. For opinion below, see 2 S.W.(2d) 32. Mr. Arthur L. Adamas, of Jonesboro, Ark., for plaintiff in error. This cause came on to be heard at this term, and was argued by counsel; and thereupon, upon consideration thereof, counsel for defendant in error, St. Francis Levee District, consenting, it was ordered, adjudged, and decreed as follows, viz.:

That the prayer of the complaint for cancellation of decrees of foreclosure in favor of defendant in error, St. Francis Levee District, is granted, and said decrees are cancelled and held for naught as clouds upon the title to said lands; and said St. Francis Levee District is forever enjoined from taxing or attempting to tax said lands to pay for improvements made or administrative or other expenses incurred prior to issuing of final certificate by the United States; that said lands are subject to tax for the cost of improvements, administrative or other expenses of said St. Francis Levee District contracted for subsequent to the issuing of final certificate from the United States and the Supreme Court of Arkansas is reversed in so far as the judgment is inconsistent herewith, and the cause is remanded to the Supreme Court of Arkansas for further proceedings not inconsistent with this conclusion.

Mandate will issue accordingly.

ARK., et al.

special act of the Legislature of Arkansas. Acts Ark. 1917, p. 1053. As originally formed, the district consisted of lands west of the St. Francis river in Poinsett coun

No. 114.

I. Drains 15-Defects in proceedings for annexation to drainage district held cured by legislative act covering reassessment (Acts Ark. 1917, p. 1053; Sp. Acts Ark. 1919, p. 52; Sp. Acts Ark. 1923, p. 1638).

Defects in proceedings for annexation of territory to drainage district No. 7 of Poinsett county, Ark., organized under Acts Ark. 1917, p. 1053, confirmed by Sp. Acts Ark. 1919, p. 52, held cured by act of Legislature covering reassessment, approved and confirmed March 23, 1923 (Sp. Acts Ark. 1923, p. 1638).

2. Drains 74-Persons having homestead locations on government land, seeking annexation to drainage district and enjoying benefits, cannot question validity of assessments.

Persons having homestead locations on land of United States, who sought benefit of annexation of lands to drainage district, acquired it, and are enjoying it, cannot be heard to question validity of assessments invited by them for very purpose of securing benefits conferred.

3. Taxation ~5-Equitable title of homesteaders, acquired on receiving final certificates of entry, becomes subject to taxation and assessment.

When persons having homestead locations on land of United States have received final certificates of entry, they have acquired equitable title to land, and that becomes subject to taxation and assessment, even though legal title remains in United States.

Appeal from the Supreme Court of the State of Arkansas.

Suit by the Exchange Trust Company, executor of the estate of Roy Rice, deceased, against Drainage District No. 7, Poinsett County, Ark., and others. Decree for plaintiff was reversed and remanded, with direc tions [175 Ark. 934, 2 S.W.(2d) 32], and plaintiffs appeal. Affirmed.

*422

*Messrs. Arthur L. Adams, of Jonesboro, Ark., and J. A. Tellier, of Little Rock, Ark., for plaintiff in error.

Mr. R. B. McCulloch and Burk Mann, both of Marianna, Ark., for defendant in error St. Francis Levee Dist.

Charles D. Frierson, of Jonesboro, Ark., for defendant in error Drainage Dist.

cations in that county east of the St. Francis river. Their lands were flooded by the waters of a drainage district organized in Mississippi county. In order to secure protection against such flood waters, and to secure better drainage to their own lands, they petitioned the county court to allow their lands to be added to drainage district No. 7 of Poinsett county. On March 15, 1918, the petition for annexation of the homestead lands of Rice and others east of the river was acted upon by the county court, and the order of annexation was made. It provided that there should be levied against the lands annexed assessments in accordance with the benefits which the lands should receive from the cost of the drainage. The board of directors of the original drainage district consented to this in open court. On May 24, 1919, the drainage district altered its plans so as to provide for and include in the new assessments the drainage of the territory of the original district on the west side of the river. A judgment was entered reciting the annexation of the lands and the confirmation of it by the General Assembly of Arkansas. Sp. Acts Ark. 1919, p. 52.

On June 28, 1919, the county court entered a judgment making a modification of the drainage assessments because of the change of plans. It recited that the estimated cost of the entire improvement had been increased to $3,392,000. On June 23, 1919, the county court confirmed the assessments made upon the lands annexed as well as the assessment upon the other lands in the district. Nearly all lands embraced in the annexation to the district, including the land of appellant, belonged to the United States at the time the

*424

ion of the Court.

31, 1922, the county court made an order establishing a readjustment of the assessment of benefits. Rice died, and the Exchange Trust Company succeeded him as his executor. This suit was brought to enjoin the enforcement of the assessments on his property in the drainage district, on the ground that the assessments were made while the land in