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which he was retired, and which he acquiesced in without objection

during his lifetime. Ib. 4. $ 1588 Rev. Stat. does not apply to officers retired on furlough pay. 16. 5. Officers of the navy on the retired list are not entitled to longevity

pay. 18.

RIPARIAN RIGHTS.

1. The act of March 6, 1820, 3 Stat. 545, admitting Missouri into the

Union, left the rights of riparian owners on the Mississippi River to be settled according to the principles of State law. St. Louis v.

Meyers, 566. 2. The act of June 12, 1866, § 9, 14 Stat. 63, relinquishing to the city of

St. Louis the rights of the United States in wharves and thoroughfares, did not authorize the city to impair the rights of other riparian proprietors by extending streets into the river. Ib.

SALE ON EXECUTION. In 1874, B conveyed to H, for a term of fifty years, all the mineral coal

upon and under'a described tract of land, in Knox County, Indiana, with the exclusive right to enter on the land to dig for the coal, and remove it, and to occupy with constructions and buildings, as might be necessary and useful for the full development and enjoyment of the allvantages of the coal, H to have the right to remove all buildings or fixtures placed on the land, when the agreement should expire, and to pay a fixed royalty for the coal mined. Under a judgment against H, the sheriff of Knox County sold, on execution, to the judgment creditor, at the court-house door, in that county, in the manner prescribed by statute for the sale of real estate, the interest of H in the term of years, and certain buildings and articles belonging to him, which were a part of the structures and machinery for operating & coal mine on the land, and which were firmly attached to the land. In a suit in equity brought by the purchaser against another judgment creditor and the sheriff, to enjoin interference with the property so purchased : Held, That, under the Revised Statutes of Indiana, of 1852, 2 Rev. Statu, part 2, chap. 1, Act of June 18, 1852, vol. 2 of Davis' edition of 1876, art. 24, sec. 526, p. 232, and art. 22, secs. 463, 466 and 467 (as amended February 2, 1855), pp. 215, 217, the sale of the property as real estate was valid. Hyatt v. Vincennes Bank, 408.

SHIPS AND SHIPPING.

1. A stipulation in the charter-party of a steamer, that she is now sailed,

or about to sail, from Benizaf, with cargo, for Philadelphia," is a stipulation that she has her cargo on board and is ready to sail. Davison v. Von Lingen, 40.

2. A charter-party with the above stipulation was made on the 1st of

August, in Philadelphia. The steamer was at Benizaf, in Morocco, only three-elevenths loaded, and did not sail for Philadelphia till August 7th, and left Gibraltar, August 9th. Before signing the charter-party, the charterers asked to have in it a guaranty that the steamer would reach Philadelphia in time to load a cargo for Europe in August, but this was refused. They declined to bav. inserted the words " sailed from, or loading at Benizaf.” On learning when the steamer left Gibraltar, they proceeded to look for another vessel. The unloading of the steamcr at Philadelphia was completed September 7th, but the charterers repudiated the contract: Held, (1) The stipulation was a warranty or a condition precedent, and not a mere representation; (2) time and the situation of the vessel were material and essential parts of the contract; (3) the charterers had a right to repudiate the contract, and to recover from the owners of the steamer the increased cost of employing another vessel. . Ib.

SOLICITOR.

See ATTORNEY AND SOLICITOR.

SOUTH CAROLINA.

See LOCAL LAW.

SPANISH LAND GRANTS.

See PUBLIC LANDS, 2;

TREATY CEDING LOUISIANA.

STATUTES.

A. STATUTES CITED IN OPINIONS.

See Ante, p. xxiii.

B. CONSTRUCTION OF STATUTES.

1. In case of ambiguity in a statute, contemporaneous and uniform ex

ecutive construction is regarded as decisive. Brown v. United States,

068. 2. If acts granting public lands to a State to aid in constructing railroads

contain words of description to which it would be difficult to give full effect if they were used in an instrument of private conveyance, the court in construing the acts will look to the condition of the country when they were passed, as well as to the purpose declared on their face, and will read all parts of them together. Winona & St. Peter

Railroad Co. v. Barney, 618. 3. This court cannot inquire into the motives of legislators in enacting

laws, except as they may be disclosed on the face of the acts, or be inferable from their operation, considered with reference to the condition of the country and existing legislation. Soon Hing v. Crowley,

703. 4. An act, in execution of a constitutional power, passed by the first legis

lature after the adoption of the Constitution, is a contemporary inter-
pretation of the latter, entitled to much weight. Cooper Manufact-
uring Co. v. Ferguson, 727.
See Customs DUTIES, 2;

MUNICIPAL CORPORATIONS, 1;
LAND GRANT;

TAX AND TAXATION, 5.

C. STATUTES OF THE UNITED STATES.

Under the act of Congress of July 29, 1832, 22 Stat. 723, ch, 359, pro

viding for the refunding to the persons therein named of the amount of taxes assessed upon and collected from them contrary to the provisions of the regulations therein mentioned, "that is to say, to" each of such persons the sum set opposite his name, each of them is entitled to be paid the whole of that sum, and no discretion vested in the Secretary of the Treasury, or in any court, to determine whether the sum specified was or was not the amount of a tax assessed contrary to the provisions of such regulations. United States v. Jordan, 418.

See COMMON CARRIER;

PRIZE, 1, 2, 3;
CONFLICT OF LAW, 1, 2, 3; PUBLIC LANDS, 2;
CONTRACT, 3, 4;

REMOVAL OF CAUSES;
Customs Duties, 1;

RETIRED OFFICERS;
INTEREST;

RIPARIAN RIGHTS; LAND GRANT, 1, 2, 3, 4, 6; Tax and Taxation, 6, 7, 8, 9; LIMITATIONS, STATUES OF, 1; VIRGINIA MILITARY DISTRICT, 1, 2, 8, NAVAL CONTRACTS, 1, 2;

4,5.

D. STATUTES OF STATES AND TERRITORIES.

Arkansas : See LIMITATIONS, STATUTES OF, 4;
Iowa :

CONSTITUTIONAL LAW, B. 3;
Michigan :

PROBATE COURT;
New York:

CONFLICT OF LAW, 1, 2, 3;
CORPORATION, 4, 5;

PLEADING, 1, 2;
Ohio :

WILL, 3;
Pennsylvania: TAX AND TAXATION, 6;
South Carolina : LOCAL LAW;
Utah :

BAIL;
Wyoming :

TAX AI

TAXATION, 4.

SUPERSEDEAS.

See PRACTICE, 6, 7.

TAX AND TAXATION.

1. The assignment by a railroad company of a tax voted by a township to

aid in the construction of its railroad, conveys the rights of the company (if at all), subject to all the equities between the company and

the tax-payers. Sully v. Drennan, 287. 2. In a suit by a tax-payer to invalidate such a tax, by reason of failure on

the part of the company to comply with conditions precedent to its collection, the railroad company and the assignee are necessary parties with an interest opposed to that of the tax-payer ; the trustees of the township and the county treasurer are also necessary parties with

an interest different from that of the tax-payer. 16. 3. Harter v. Kernochan, 103 U. 8. 562, distinguished from this case. 16. 4. The act of the legislature of Wyoming, passed December 13, 1879,

which required the State auditor to furnish to the Territorial Board of Equalization a list for assessment and taxation of the road bed, superstructure, and other enumerated property of every 'railroad and telegraph company in the Territory, when any portion of the property of such company was situated in more than one county ; and which required the board to value and assess the property of the corporation for each mile of its road or line, and to certify to the county clerks of the counties in which the property was situated the assessment per mile, specifying the number of miles and amount in each of the counties ; and which required the county commissioners to decide and adjust the number of miles and amounts within each precinct, town. ship, cr school district within their respective counties, and cause such amounts to be entered on the lists of taxable property returned by the assessors ; withdrew the duty of assessing fractional parts of such railroad, and the property of such companies, from all local assessors in the Territory, including its incorporated cities. Union Pacific

Railway Co. v. Cheyenne, 516. 5. A statute which provides a general scheme for assessing and taxing the

property of railroad and telegraph conipanies as a whole, and for distributing it ratably among the different counties, and their several precincts, townships and districts, according to the number of miles of line in each, repeals, as to such property, a power conferred upon the authorities of a city to make provisions for the assessment of the taxes which they were authorized by other provisions of the city

charter to assess and collect. Ib. 6. The laws of Pennsylvania exempted from local taxation, "for county

purposes, railroad securities; shares of stock held by stockholders in corporations which were liable to pay certain taxes to the State; mortgages; judgments; rccognizances; moneys due on contracts for

sale of real estate ; and loans by corporations, which were taxable for State purposes, when the State tax should be paid. The pleadings in this case admitted, in detail, large amounts of exempted property under these beads in the State: Held, That, under these circumstances, this constituted a discriinination in favor of other moneyed capital against capital invested in shares in national banks, which was inconsistent with the provision in 5219 Rev. Stat., that the taxation by State authority of national bank shares shall not be at a greater rate than is assessed upon other moneyed capital in the

hands of individual citizens of such State. Boyer v. Boyer, 689. 7. The previous decisions of this court respecting, State and local taxation

of shares in national banks considered and reviewed. 16. 8. The former decisions of this court do not sustain the proposition that

national bank shares may be subjected, under the authority of the State, to local taxation where a very material part, relatively, of other moneyed capital in the hands of individual citizens within the san e jurisdiction or taxing district is exempted from such taxation.

16.

9. While exact uniformity or equality of taxation cannot be expected un

der any system, capital invested in national bank shares was intended by Congress to be placed upon the same footing of substantial equality in respect of taxation by State authority as the State establishes for other moneyed capital in the hands of individual citizens, how

ever invested, whether in State bank shares or otherwise. Ib. See ACTION ON THE CASE;

INTERNAL REVENUE;
CONSTITUTIONAL LAW, A. 1; MUNICIPAL CORPORATIONS, 1, 2;
CORPORATION, 7, 8;

WATER RATE.
Equity, 1;

TREASURY SETTLEMENTS.
See NAVAL CONTRACTS, 3.

TREATY CEDING LOUISIANA. 1. The term “property,” in the treaty by which the United States ac

quired Louisiana, comprehends every species of title, inchoate or complete, legal or equitable, and embraces rights which lie in contract

executory as well as executed. Bryan v. Kennett, 179. 2. The incomplete title acquired from the Spanish government, prior to

the treaty of St. Ildefonso between Spain and France, to lands in the territory now embraced within the State of Missouri, was such a property interest as could be transferred by mortgage or reached by judicial process. Ib.

See Public LANDS, 2.

TRUST. 1. A trustee receiving money from the sale of real estate is bound to ac

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