UNITED STATES REPORTS VOLUME 299 CASES ADJUDGED IN THE SUPREME COURT AT OCTOBER TERM, 1936 From October 5, 1936, Through January 31, 1937 ERNEST KNAEBEL REPORTER UNITED STATES GOVERNMENT PRINTING OFFICE WASHINGTON : 1937 For sale by the Superintendent of Documents, Washington, D. C. - Price $2.00 (Buckram) ERRATA 290 U. S. 600. In No. 124 the citation of the report below should be 13 F. Supp. 24. 298 U. S. 351, lines 11-12. “Solicitor General Biggs” should be changed to “Solicitor General Reed.” 298 U. S. 655. In No. 779 add the name of Mr. Harry Hoffman to counsel for respondent. 298 U. S. 672. In No. 893 strike out line 6. ii JUSTICES OF THE SUPREME COURT DURING THE TIME OF THESE REPORTS 1 CHARLES EVANS HUGHES, Chief Justice. WILLIS VAN DEVANTER, Associate Justice. JAMES CLARK McREYNOLDS, Associate Justice. LOUIS D. BRANDEIS, Associate Justice. GEORGE SUTHERLAND, Associate Justice. PIERCE BUTLER, Associate Justice. HARLAN FISKE STONE, Associate Justice. 1 2 OWEN J. ROBERTS, Associate Justice. BENJAMIN N. CARDOZO, Associate Justice. HOMER S. CUMMINGS, Attorney General. STANLEY REED, Solicitor General. CHARLES ELMORE CROPLEY, Clerk. FRANK KEY GREEN, Marshal. 1 For allotment of the Chief Justice and Associate Justices among the several circuits, see next page. 2 Mr. Justice Stone was absent from the bench, on account of illness, from October 14, 1936, to February 1, 1937. in SUPREME COURT OF THE UNITED STATES Allotment of Justices It is ordered, That the following allotment be made of the Chief Justice and Associate Justices of this Court among the circuits, agreeably to the acts of Congress in such case made and provided, and that such allotment be entered of record, viz: For the First Circuit, Louis Dembitz Brandeis, Associate Justice. For the Second Circuit, Harlan Fiske Stone, Associate Justice. For the Third Circuit, Owen J. Roberts, Associate Justice. For the Fourth Circuit, Charles Evans Hughes, Chief Justice. For the Fifth Circuit, Benjamin N. Cardozo, Associate Justice. For the Sixth Circuit, James C. McReynolds, Associate Justice. For the Seventh Circuit, Willis Van Devanter, Associate Justice. For the Eighth Circuit, Pierce Butler, Associate Justice. For the Ninth Circuit, George Sutherland, Associate Justice. For the Tenth Circuit, Willis Van Devanter, Associate Justice. March 28, 1932. IV TABLE OF CASES REPORTED Page. A. B. C. Fireproof Warehouse Co. v. A., T. & S. F. Ry......................................... 555 Abel v. Kennedy............................ 580, 622 A. B. Leach & Co., United States v................ 531 Acme Can Co., United States v................. 207 Adams, Florida ex rel., Lee v542 Adams, Kester v............................... 608 Adamson v. Adamson............................ 554 Adamson, Adamson v................... ...... 554 Aderhold, Ellis v............................. 587 Aderhold, Jones v............................ 611 A. D. Saenger, Inc. v. Commissioner........... 577 Aetna Life Insurance Co. v. Haworth........... 536 A. F. Anderson Estate v. Payne.... ?.......... 575 Alabama Power Co. v. Ickes.................... 583 Alaska Packers Assn. v. Pillsbury............. 538 Alaska Steamship Co. v. Rooker................ 552 Aleograph Co. v. Electrical Research Products, Inc..................................... 551,620 All Continent Corp., Steelman v............... 522 Allen, Citizens National Bank v............... 564 Allman & Olins, Inc. v. Joseph I. Shapiro, Inc. 587 Alonso Hermanos, Matos v........................ W A. McLean & Son v. Federal Trade Comm’n........ 590 American Bakeries Co. v. Huntsville........... 514 American Gas & Power Co., Darling v............. 556 American Life Insurance Co. v. Stewart.......... 536 American National Bank, Tennessee Pub. Co. v.... 18 American Natural Gas Co. v. United States...... 547 American Pharmaceutical Co. v. Shering & Glatz, Inc.......................................... 594 American Surety Co., Dugas v.................. 532 v VI TABLE OF CASES REPORTED. Page. American Telephone Co. v. United States........ 232 American Water Works & E. Co., Landis v.. .. 248, 530 American Writing Paper Co., Holyoke Co. v....... 526 Anderegg, Massachusetts Bonding & Ins. Co. v.... 567 Anderson (A. F.) Estate v. Payne............... 575 Andrews v. Drake............................... 572 Andrews, E. C. Stearns & Co. v................. 515 Andrews, W. H. H. Chamberlin, Inc. v............ 515 Anglo-Chilean Nitrate Corp., Grace S. S. Co. v. 586, 587 Arizona v. California.......................... 618 Armand Co. v. Federal Trade Comm’n.......... 597, 623 Armstrong v. Corporation Counsel............... 576 Ashton v. Cameron County Water Dist............ 619 Associated Industries v. Department of Labor.... 515 Associated Press, KVOS v....................... 269 Associated Press v. National Labor Board........ 532 Atchison, T. & S. F. Ry., A. B. C. Warehouse Co. v.............................................. 555 Atchison, T. & S. F. Ry. Co. v. Scarlett....... 537 Auditorium Conditioning Corp. v. Warner Bros. Pictures.......................................... 563 Automatic Washer Co., United States v.......... 531 Avery v. Commissioner.......................... 604 Bailen, Deitrick v................... i........ t. 579 Baker, Security Trust Co. v.................... 568 Baldwin v. Huffman............................. 550 Baldwin v. Nelson.............................. 550 Ballf v. Kranz............................. 549, 621 Baltimore & Ohio R. Co., York v................ 548 Banner Cleaners & Dyers v. Louisiana........... 505 Barbour y. George.............................. 579 Barker, Lauro v................................ 521 Barnett v. United States................... 546,620 Barwise v. Sheppard......................... 33, 622 Bassick v. Commissioner.................... 592, 623 Bateman v. Ideal Building & Loan Assn.......... 615 Beale, Northrop v.......................... 516,624 TABLE OF CASES REPORTED. VII Page. Beale v. Snead.................................. 619 Beasley, Cate v.................................. 30 Beckwith v. McCarter............................ 601 Bell, Hernig v.................................. 577 Belmont, United States v........................ 537 Benedum, Helvering v........................ 520, 529 Bengzon v. Secretary of Justice............. 410,526 Bennett v. Chicago Board of Trade............... 606 Berry v. Harrell................................ 559 Bertino, Marion Steam Shovel Co. v............. 556 Best, Woolsey v.................................. 1 Bibb Manufacturing Co. v. Rose.................. 550 Bickford, Needham v............................. 560 Bielaski, Bronx County Trust Co. v. 563 Bingaman, Morf v............................... 619 Bingaman, Piper v............................... 619 Bingaman, U. S. Fidelity & G. Co. v............. 619 Binney v. Long.................................. 280 Bishop & Co., Midland Bank v.................... 587 Bitker v. Hotel Duluth Co...................... 577 Black-Clawson Co., Centrifugal Eng. Corp, v..... 554 Blackmore v. Public Service Comm’n.............. 617 Blair v. Commissioner........................... 527 Blankenship, Magnolia Petroleum Co. v....... 608, 624 Blanton, Pope v................................. 521 Blue Ridge Oil Co. v. Rogan..................... 574 Board of Equalization, British-American Oil Co. v......................................... 159,624 Board of Osteopathic Examiners, Gustason v...... 545 Boise Payette Lumber Co. v. Idaho Corp.......... 577 Bonita Co. v. Federal Trade Comm’n.............. 590 Boseman v. Connecticut General Life Ins. Co...... 537 Boston & Albany R. Co. v. Hietala............... 589 Boston-Continental National Bank, Kennedy v..... 533 Boston-Continental Nationl Bank, Wendell Phillips Co. v........................................ 533 Boston & Maine R. Co., Davis v.................. 614 VIII TABLE OF CASES REPORTED. Page. Boston Safe Deposit & Trust Co. v. Long.......... 518 Bourdieu v. Pacific Western Oil Co............ 65, 622 Bowen, Ohio ex rel. Van Schaick v................ 597 Bowers, Farmers’ Loan & Trust Co. v............ 582 Bracken v. Securities & Exchange Comm’n...........504 Bradley Lumber Co. v. National Labor Board........ 559 Brennan v. Sabine Towing Co.................. 599, 624 Brenner v. 333 North Michigan Avenue Bldg. Corp. 602 Breon (George A.) & Co. v. Wisconsin Foundation. 598 British-American Oil Co. v. Board of Equalization......................................... 159,624 Broderick, Quintal v............................ 614 Bronx County Trust Co. v. Bielaski............. 563 Brookins v. Ohio Bell Telephone Co............... 568 Brophy, Hammersmith v......................... 540 Broughton & Wiggins Navigation Co., Hammond Co. v.......................................... 600 Brower v. United States.......................... 562 Brown v. O’Keefe................................. 539 Brown (W. P.) & Sons Lumber Co. v. Louisville & N. R. Co................................... 393,524 Brummett, Ex parte............................... 514 Brush v. Commissioner............................ 536 Brusselback, Cago Corp, v........................ 586 Brusselback, Gage v.............................. 615 Bryant, Employers Reinsurance Corp, v........ 374, 525 Buie v. United States............................ 596 Bullard, Citizens National Bank v............... 564 Burbank, Hammond v.............................. 519 Bush Terminal Co. v. Preferred Stockholders Committee........................................... 596 Cago Corp. v. Brusselback........................ 586 California, Arizona v............................ 618 California, Fitzgerald v......................... 593 California Iron Yards Corp. v. Commissioner....... 553 Californian, The, J. V. Lane & Co. v............. 620 Cameron County Water District, Ashton v........ 619 TABLE OF CASES REPORTED. IX Page. Candado Stevedoring Corp. v. Lowe............... 588 Cannon v. Louisiana............................. 503 Capital Co., Fox v.............................. 105 Capital Endowment Co. v. Ohio ex rel. Warner..... 561 Carkhuff v. Commissioner........................ 568 Carlin (P. J.) Construction Co. v. Heaney........ 41 Carolla v. United States........................ 573 Carpenter v. Nichols............................ 598 Cassel, Ex parte................................ 516 Cate v. Beasley.................................. 30 Central Fibre Products Co. v. Hardin........ 547, 620 Central Hanover Bank, Siemens & Halske v....... 585 Central Illinois Electric Co. v. Finance Co...... 549 Centrifugal Engineering Corp. v. Black-Clawson Co. 554 Chain, United States for the use of Wilhelm v.... 531 Chamberlain Co., Drackett Co. v................. 503 Chamberlin (W. H. H.), Inc. v. Andrews.......... 515 Chamblin v. Chamblin............................ 541 Chamblin, Chamblin v............................ 541 Charlesworth v. Hipsh, Inc...................... 594 Chase National Bank v. Commissioner............. 552 Cheyenne, Van Tassel Real Estate Co. v.......... 574 Chicago, Hauge v................................ 387 Chicago Board of Trade, Bennett v............... 606 Chicago Mercantile Exchange, Moore v.......... 606 Chicago, M., St. P. & P. R. Co. v. Schiefelbein.. 558 Chicago Title & Trust Co., Tinkoff v............. 611 Chisholm v. Gilmer............................ 99, 623 Citizens National Bank v. Allen................. 564 Citizens National Bank v. Bullard............... 564 Citizens National Bank, Fidelity & Casualty Co. v.. 612 Citizens National Bank v. Golden................ 563 Citizens National Bank v. Pigford............... 564 City Bank Farmers Trust Co. v. Irving Trust Co....................................... 433,532 City Bus Co. v. Mississippi..................... 520 X TABLE OF CASES REPORTED. Page. City of Chattanooga, The, Merchants & Miners Co. v......................................... 599 Clark, Ex parte............................ 516,520 Clark v. Delaware & Hudson R. Corp............. 591 Clawans, District of Columbia v................ 524 Coastwise Steamship & B. Co., Sperry Co. v...... 612 Coe, Martin v.................................. 558 Cogger v. Hazen................................ 598 Collector, Manila Gas Corp, v.................. 571 Columbia Casualty Co. v. Industrial Comm’n.. 569, 570, 621 Columbian National Life Ins. Co. v. Comfort..... 571 Comfort, Columbian National Life Ins. Co. v...... 571 Commissioner, A. D. Saenger, Inc. v............ 5T7 Commissioner, Avery v.......................... 604 Commissioner, Bassick v.................... 592, 623 Commissioner, Blair v...............'.......... 527 Commissioner, Brush v.......................... 536 Commissioner, California Iron Yards Corp, v...... 553 Commissioner, Carkhuff v....................... 568 Commissioner, Chase Nationl Bank v............. 552 Commissioner, Elmhurst Cemetery Co. v.......... 527 Commissioner, Fairbanks Court Co. v............ 582 Commissioner, Farren v....................... 617 Commissioner, Gold & Stock Telegraph Co. v...... 564 Commissioner, Gulf, M. & N. R. Co. v............. 574 Commissioner, Himelhoch Bros. & Co. v.......... 572 Commissioner, Hobart Iron Co. v............... 543 Commissioner, McCrary v........................ 617 Commissioner, McGuire v........................ 591 Commissioner, Pacific & Atlantic Telegraph Co. v.. 564 Commissioner, Pease v.......................... 562 Commissioner, Perkins v.................... 592, 623 Commissioner, Remco Steamship Co. v............ 555 Commissioner, R. & L., Inc. v.................. 588 Commissioner, Rumsey v......................... 552 Commissioner, Silk Center Building, Inc. v...... 619 TABLE OF CASES REPORTED. XI Page. Commissioner, Stuart v......................... 575 Commissioner, Travelers Fire Insurance Co. v.... 566 Commissioner, Travelers Indemnity Co. v...... 566 Commissioner, Turbeville v..................... 581 Commissioner, Twining v........................ 578 Commissioner, U S L Battery Corp, v...........' 593 Commissioner, Vawter v......................... 578 Commissioner, Weil v........................... 552 Compton, Hammond Lumber Co. v.................. 578 Connecticut General Life Ins. Co., Boseman v...... 537 Connolly, United States v....................... 598 Consolidated Oil Co., Crown Central Corp, v..... 600 Continental Mills v. United States............. 614 Continental Oil Co. v. United States.. t...... 510 Conway, Union Building Corp, v................. 515 Corporation Counsel, Armstrong v............. 576 Cotterill v. Kroeger........................... 302 Cottman (J. H.) & Co. v. United States......... 566 Craig v. United States......................... 620 Crawford, Orcutt v............................. 594 Crew v. Simmons Co............................. 569 Crosby, Fidelity-Phenix Fire Ins. Co. v........ 587 Crosby, Liverpool & L. & G. Ins. Co. v......... 587 Crown Central Petroleum Corp. v. Consolidated Oil Co........................................... 600 Culhane, Mechanics Universal Joint Co. v........ 51 Cummings v. Deutsche Bank...................... 527 Cummings, Steinberg v.......................... 602 Curtiss-Wright Export Corp., United States v....304 Dale Consolidated Mines, Moodey v.............. 549 Damen & Jarvis Bldg. Corp. v. Mechanics’ Ins. Co.. 556 Darling v. American Gas & Power Co............. 556 Dattel v. Jefferson Standard Life Ins. Co....... 567 Davis v. Boston & Maine R. Co.................. 614 Day, Equitable Life Assurance Society v........ 548 Day, Metropolitan Life Ins. Co. v................ 560 Day, Schulten v... ..i. 584 XII TABLE OF CASES REPORTED. Page. DeBenque v. United States..................... 620 Dederick v. Smith............................. 506 Deitrick v. Bailen............................ 579 DeJonge v. Oregon............................. 353 Delaware & Hudson R. Corp., Clark v........... 591 Delaware, L. & W. R. Co., Van Derveer v....... 595 Denson v. Provident Mutual Life Ins. Co... 556, 622 Department of Labor, Associated Industries v... 515 Dern, Miami Beach Jockey Club v............... 556 Deutsche Bank, Cummings v.................... 527 Dexter Horton Estate, Ogilvie v................614 District Director of Immigration, Kishan Singh v... 561 District of Columbia v. Clawans............... 524 Ditto, Inc., Flanigan v.................. 598, 607, 623 Dixie Oil Co. v. Fort......................... 595 D & M Machine Works v. Texas Rubber Corp.......548 Doherty Research Co. v. Vickers Petroleum Co... 545 Douglass, Sims v.............................. 546 Dows Estate, Inc., Virdone v.................. 604 Drackett Co. v. Chamberlain Co................ 503 Drake, Andrews v.............................. 572 Druiss Co., Loporto v........................... 617 Dugas v. American Surety Co................... 532 Duke Power Co. v. Greenwood County............ 259 DuPont v. United States....................... 531 DuPont De Nemours (E. I.) & Co. v. Waxed Products Co...................................... 601 East Coast Oil Co., Helvering v............... 608 Eastern Cherokees v. United States........ 551, 552 Eastman v. Ohio............................... 505 Eastman Kodak Co. v. United States............ 581 E. C. Steams & Co. v. Andrews................. 515 Edgewater, Mayor of, Ross v.................... 543 Egan, Jordahl v............. r. . 597 E. I. DuPont De Nemours & Co. v. Waxed Products Co.......................................... 601 Einhorn, Helvering v...................... 175, 529 TABLE OF CASES REPORTED. XIII Page. Eisenhardt v. Louisiana..................... 512, 621 El Dorado Foundry Machine & S. Co., Pump Co. v. 560 Electrical Research Products, Inc., Aleograph Co. v ...................................... 551, 620 Electric Ferries, Inc., Wolker v.................. 540 Ellis v. Aderhold............................... 587 Elmhurst Cemetery Co. v. Commissioner........... 527 Emigrant Cherokees v. United States......... 551, 552 Employers Reinsurance Corp. v. Bryant....... 374, 525 Engebretson v. Marcell...................... 566, 621 Equitable Life Assurance Society v. Day.......... 548 Equitable Life Assurance Society, Ham v.......... 505 Erickson, Winnetka v.: 585 Erie R. Co. v. Leuthe........................... 570 Esnault-Pelterie, United States v............... 201 Essex Razor Blade Corp. v. Gillette Co........... 94 Estate of Parks, Pufahl v....................... 217 Ex parte. See name of party. Factor (Max) & Co., Kunsman v................. 198 Fairbanks Court Wholesale Grocery Co. v. Commissioner....................................... 582 Farmers’ Loan & Trust Co. v. Bowers............. 582 Farren v. Commissioner.......................... 617 Feak v. Marion Steam Shovel Co.................. 604 Federal Crude Oil Co. v. Yount-Lee Oil Co....... 554 Federal Life Insurance Co. v. Zebec............. 558 Federal Reserve Bank, Ocean City v. 584 Federal Trade Comm’n, A. McLean & Son v....... 590 Federal Trade Comm’n, Armand Co. v.......... 597, 623 Federal Trade Comm’n, Bonita Co. v.............. 590 Federal Trade Comm’n, Hofeller v................ 557 Federal Trade Comm’n, M. J. Holloway & Co. v.... 590 Federal Trade Comm’n, Queen Anne Candy Co. v.. 590 Fernandez, National City Bank v . 586 Fidelity & Casualty Co. v. Citizens National Bank. 612 Fidelity-Phenix Fire Ins. Co. v. Crosby......... 587 Fidelity-Phenix Fire Ins. Co. v. Murphy......... 557 XIV TABLE OF CASES REPORTED. Page. Fierman v. United States....................... 606 First National Bank, Giesy v................... 547 First National Bank, Gully v................... 109 First National Bank, Maryland Casualty Co. v.... 549 First National Bank, Rehmeyer v................ 541 Fischer v. Kroeger............................. 302 Fitzgerald v. California....................... 593 Flanigan v. Ditto, Inc................. 598,607,623 Flat-Top Fuel Co. v. Martin.................... 585 Florida ex rel. Adams, Lee v..................... 542 Florida ex rel. Jones v. Mayo.................. 614 Florida ex rel. Lane Drug Stores, Simpson v..... 543 Floridian, The, Roberts Brining & Co. v........ 577 Fluid Packed Pump Co. v. El Dorado Co........... 560 Fort, Dixie Oil Co. v. . 595 Fort, Hudson v. .r.. 595 Foss Co., Washington ex rel., Kelly v............. 539 Foster & Kleiser Co., Special Site Sign Co. v... 613 Founders General Corp. v. Hoey................. 534 Fourth National Bank v. United States.......... 575 Foust v. Munson Steamship Lines................. 77 Fox v. Capital Co.............................. 105 Fox, Ickes v................................... 528 Fox, Wheeling Steel Corp, v..................... 619 Freeman v. Premier Machine Co.................. 580 Freeman v. United States....................... 616 Fried, Helvering v.......................... 175, 529 Friedman, Singer v............................. 590 Friedman-Harry Marks Clothing Co., National Labor Board v................................ 535 Fruehauf Trailer Co., National Labor Board v....534 Fuller, Jackson v.............................. 608 Gage v. Brusselback............................ 615 Gage, United States v.......................... 571 Galveston-Houston Electric Co., United States v.... 590 Gelbin, New York, N. H. & H. R. Co. v.......... 560 General Baking Co. v. Harr..................... 539 TABLE OF CASES REPORTED. xv Page. General Motors Corp., Pick Manufacturing Co. v. 3, 622 George, Barbour v.............................. 579 George A. Breon & Co. v. Wisconsin Foundation.... 598 Giesy v. First National Bank.................. 547 Giles, United States v......................... 531 Gillespie, Hartridge-Cannon Co. v.............. 606 Gillette Safety Razor Co., Essex Corp, v........ 94 Gilmer, Chisholm v.......................... 99, 623 Gimbel, Harriman National Bank & T. Co. v....... 559 Girard Trust Co., U. S. ex rei., v. Helvering... 603 Gleason, Ex parte.............................. 514 Gliwa v. U. S. Steel Corp...................... 593 Globe Knitting Works v. Michigan Trust Co....... 544 Glover v. Simpson.............................. 506 Golden, Citizens National Bank v............... 563 Goldstein, New York City v.............. 522, 583, 618 Gold & Stock Telegraph Co. v. Commissioner...... 564 Good, Missouri-K.-T. R. Co. v.................. 605 Goodman, Rood v................................ 551 Goodyear Tire & Rubber Co., McLean v............600 Gossnell, Spang v.............,................ 605 Grace Steamship Co. v. Anglo-Chilean Nitrate Corp..................................... 586,587 Graham Department Stores Co., Valentine v....... 32 Graham Production Co., Standley v.............593 Grand Rapids Trust Co. v. United Light & Power Co....................................... 534,618 Grand Rapids Trust Co., United Light & Power Co. v...................................... 591 Graves, New York ex rei. Rogers v.............. 401 Graves, New York ex rei. Whitney v. v............ 366 Graves, North American Cement Corp, v.......... 517 Great Atlantic & Pacific Tea Co., Valentine v... 32 Great Lakes Transit Corp., Mohr v.............. 557 Greenhaus v. United States..................... 596 Greenwood County, Duke Power Co. v............. 259 Guardian Trust Co. v. Jefferson Lake Oil Co..... 610 XVI TABLE OF CASES REPORTED. Page. Gulf Bitulithic Co., Scanlon v...................... 582 Gulf, M. & N. R. Co. v. Commissioner................ 574 Gully v. First National Bank........................ 109 Gustason v. Board of Osteopathic Examiners... 545 Ham v. Equitable Life Assurance Society......505 Hamilton, Ex parte................................ 509 Hammersmith v. Brophy............................ 540 Hammerstrom, Iowa Land Bank v .546 Hammerstrom, Live Stock National Bank v......546 Hammerstrom, Toy National Bank v.............. 546 Hammond v. Burbank.................................. 519 Hammond Lumber Co. v. Broughton & Wiggins Co. 600 Hammond Lumber Co. v. Compton....................... 578 Hancock (John) Mutual Life Ins. Co. v. Yates. 178, 525 Hardin, Central Fibre Products Co. v...... 547, 620 Harr, General Baking Co. v.......................... 539 Harrell, Berry v....................r.. 559 Harriman National Bank & Trust Co. v. Gimbel.... 559 Harriman National Bank & Trust Co. v. Munroe.. 601 Hartford-Connecticut Trust Co., Suisman v.... 573, 621 Hartridge-Cannon Co. v. Gillespie................... 606 Haskins Bros. & Co. v. Morgenthau................... 588 Haskins Bros. & Co. v. O’Malley..................... 594 Hauge v. Chicago.................................... 387 Hawley, Hazen v..................................... 613 Haworth, Aetna Life Insurance Co. v................. 536 Hazen, Cogger v..................................... 598 Hazen v. Hawley..................................... 613 Hazen, Maryland & Virginia Milk Assn, v...... 566 Heaney, P. J. Carlin Construction Co. v.............. 41 Heffron v. Western Loan & Bldg. Co.................. 597 Heiner, Peerless Oil & Gas Co. v.............. 545, 620 Helvering v. Benedum..................... 520,529 Helvering v. East Coast Oil Co...................... 608 Helvering v. Einhorn....................... 175, 529 Helvering v. Fried......................... 175, 529 Helvering v. Illinois Life Insurance Co.... 88, 516, 622 TABLE OF CASES REPORTED. XVII Page. Helvering v. Kelly.............................. 603 Helvering, Linderman v.......................... 589 Helvering v. Midland Mutual Life Ins. Co......... 527 Helvering v. Parriott.......:............... 520, 530 Helvering, Schafer v........................ 171,514 Helvering v. Tex-Penn Oil Co................ 520, 529 Helvering, Tim v................................ 171 Helvering, U. S. ex rel. Girard Trust Co. v..... 603 Helvering, U. S. ex rel. Rhodes v............... 570 Helvering v. Vaughan............................ 606 Henderson v. Kellahin........................... 551 Hennepin County, M. W. Savage Factories, Inc. v.. 555 Hernig v. Bell.................................. 577 Hicks v. Mutual Life Insurance Co............... 563 Hietala, Boston & Albany R. Co. v............... 589 Hill v. U. S. ex rel. Weiner.................... 526 Himelhoch Bros. & Co. v. Commissioner........... 572 Hipsh, Inc., Charlesworth v..................... 594 Hobart Iron Co. v. Commissioner................. 543 Hoeppel v. United States.................... 557, 622 Hoey, Founders General Corp, v.................. 534 Hoey, Jacoby v.................................. 613 Hofeller v. Federal Trade Comm’n................ 557 Hoffman v. Rauch................................ 538 Holloway (M. J.) & Co. v. Federal Trade Comm’n.. 590 Holyoke Water Power Co. v. Paper Co............. 526 Hornblower & Weeks, Mintz v..................... 561 Hotel Duluth Co., Bitker v..................... 577 Hotsenpiller, Phoenix Joint Stock Land Bank v... 555 Hudson v. Fort.................................. 595 Hudson, United States v..................... 498, 523 Huffman, Baldwin v.............................. 550 Hughes, Johnson v...........-................. 601 Hulbert, O’Brien v....................}.t.......^ 542 Huntsville, American Bakeries Co. v............. 514 Huston, Iowa Soap Co. v......................... 594 Ickes, Alabama Power Co. v...................... 583 107510°—37--ii XVIII TABLE OF CASES REPORTED. Page. Ickes v. Fox.................................... 528 Ickes v. Ottmuller.............................. 528 Ickes v. Parks.................................. 528 Ickes, Texas Utilities Co. v.................... 583 Ickes, U. S. ex rel. Sierra Land & Water Co. v... 562 Idaho Gold Dredging Corp., Lumber Co. v.......... 577 Ideal Building & Loan Assn., Bateman v.‘. 615 Igoe Bros., Inc. v. Wickwire Spencer Steel Co.... 617 Illinois, Servilli v. \. 616 Illinois Central R. Co., Kentucky Whip Co. v... 334, 525 Illinois Life Insurance Co., Helvering v. 88, 516, 622 Indiana, Walter v.............1................. 513 Indiana Farmer’s Guide Pub. Co., Prairie Co. v. 156, 524 Indian Territory Oil Co., Taber v................ 528 Industrial Accident Comm’n, Columbia Casualty Co. v.. .................. 569,570,621 Interstate Trust & Banking Co. v. Standard Lumber Co............................................ 545 In the Matter of 620 Church Street Bldg. Corp.... 24 Iowa, Siegel v.................................. 586 lowa-Des Moines Nat. Bank & T. Co. v. Lowden.. 584 Iowa Joint Stock Land Bank v. Hammerstrom........ 546 Iowa Soap Co. v. Huston......................... 594 Ira M. Petersime & Son v. Robbins............... 553 Irving Trust Co., City Bank Farmers Trust Co. v......................................... 433, 532 Irving Trust Co., Otis Land Trust v............. 535 Irving Trust Co., Kuehner v..................... 445 Irving Trust Co., Maryland Casualty Co. v......... 571 Irving Trust Co., Meadows v.............. 464, 532, 624 Irving Trust Co. v. Metropolitan Life Ins. Co.... 595 Irving Trust Co., Schwartz v. 456 Jackson v. Fuller............................... 608 Jacoby v. Hoey.................................. 613 Jefferson & Clearfield Coal & I. Co. v. United States. 581 Jefferson Lake Oil Co., Guardian Trust Co. v....... 610 Jefferson Standard Life Ins. Co., Dattel v....... 567 TABLE OF CASES REPORTED. xix Page. J. H. Cottman & Co. v. United States........... 566 Jiffy Lubricator Co., Stewart-Warner Corp, v...... 554 Jobissy, Ex parte.............................. 520 John B. Stetson Co., Stephen L. Stetson Co. v... 605 John Hancock Mutual Life Ins. Co. v. Yates... 178, 525 Johnson v. Hughes.............................. 601 Johnson, S. H. Kress & Co. v................ 511, 623 Johnson, Torinus v......................... 508,622 Johnson v. United States....................... 574 Jones v. Aderhold.............................. 611 Jones, Florida ex ret., v. Mayo................ 614 Jones v. Louisiana............................. 511 Jones v. Securities & Exchange Comm’n.......... 581 Jones & Laughlin Steel Corp., Labor Board v..... 534 Jordahl v. Egan................................ 597 Joseph E. Otis Estate Land Trust v. Irving Trust Co.......................................... 535 Joseph I. Shapiro, Inc., Allman & Olins, Inc. v. 587 Joseph Triner Corp., McNeil v.................. 183 Jose Rivera Soler & Co. v. United Firemen’s Ins. Co............................................ 45 J. P. Morgan & Co. v. Missouri Pacific R. Co.... 604 J. V. Lane & Co. v. The Californian............ 620 Kammerer v. Kroeger.............................. 302 Kansas City Board of Trade v. Milligan......... 610 Kansas City Southern Ry., Meyer v.............. 607 Kansas City Southern Ry. v. Quin............... 590 Kellahin, Henderson v............................ 551 Kelly, Helvering v............................... 603 Kelly v. United States........................... 528 Kelly v. Washington ex rel. Foss Co............ 539 Kelsey v. Kroeger...............•.............. 302 Kennedy, Abel v.............. ........ . 580, 622 Kennedy v. Boston-Continental National Bank..... 533 Kentucky Macaroni Co., London & Provincial Ins. Co. v........................................ 579 Kentucky Macaroni Co., Royal Insurance Co. v.... 579 XX TABLE OF CASES REPORTED. Page. Kentucky Whip & Collar Co. v. Illinois Central R. Co.................................... 334,525 Kessler, U. S. ex ret., v. Mercur Corp......... 576 Kester v. Adams.... a.......................... 608 Ketchum v. MacDonald........................... 595 Kibadeaux, Standard Dredging Co. v............. 549 Kimmel v. Kroeger.............................. 302 King, Mutual Building & Loan Assn, v........... 565 Kishan Singh v. District Director of Immigration. 561 Knox National Farm Loan Assn. v. Phillips....... 533 Knox-Powell-Stockton Co. v. United States....... 573 Kranz, Ballf v............................. 549,621 Kress (S. H.) & Co. v. Johnson............. 511,623 Kress (S. H.) & Co. v. Reaves.................. 616 Krise v. United States..................... 582, 622 Kroeger, Cotterill v...... i..................... 302 Kroeger, Fischer v............................. 302 Kroeger, Kammerer v........................ 302 Kroeger, Kelsey v.............................. 302 Kroeger, Kimmel v.............................. 302 Kroeger, Reichert v\ .302 Kroeger, Wuist v............................... 302 Kroger Grocery & Baking Co. v. Lutz.'.......... 300 Krueger v. United States....................... 541 Kuehner v. Irving Trust Co..................... 445 Kuehner v. Murphy.............................. 532 Kunsman v. Max Factor & Co..................... 198 KVOS v. Associated Press....................... 269 Landis v. American Water Works & E. Co.... 248, 530 Landis v. North American Co................ 248, 530 Lane Drug Stores, Florida ex rel., Simpson v.... 543 Lane (J. V.) & Co. v.. The Californian......... 620 Lanza v. United States......................... 609 Lauro v. Barker................................ 521 Lavely v. Young Women’s Christian Assn..... 572, 621 LaVers v. Supreme Court.................... 600, 624 Lawrence v. Shaw............................... 537 TABLE OF CASES REPORTED. XXI Page. Leach (A. B.) & Co., United States v............ 531 Lee v. Florida ex rel. Adams.................... 542 Leibell, McCann v............................... 603 Lent, Underhill v............................... 546 Leopold, Wardman v.............................. 570 Lesser, Ex parte................................ 509 Leuthe, Erie R. Co. v........................... 570 Lewis, Ohio ex rel., v. Zupnik.................. 576 Liggett & Myers Tobacco Co. v. United States.. 383,525 Lilly, McNeill v................................. 550 Lincoln National Life Ins. Co. v. Means..........578 Linderman v. Helvering.......................... 589 Lind way v. Ohio................................ 506 Liverpool & London & G. Ins. Co. v. Crosby....... 587 Live Stock National Bank v. Hammerstrom..........546 London & Provincial Marine & G. Ins. Co. v. Macaroni Co................................... 579 Long, Binney v.................................. 280 Long, Boston Safe Deposit & T. Co. v............ 518 Loporto v. Druiss Co........................... 617 Lorain Street Savings & Trust Co., Werk v........ 512 Lorillard (P.) & Co. v. United States............586 Louisiana, Banner Cleaners & Dyers v............ 505 Louisiana, Cannon v............................. 503 Louisiana, Eisenhardt v.................... 512,621 Louisiana, Jones v.............................. 511 Louisville & N. R. Co., W. P. Brown Co. v.... 393, 524 Lowden, lowa-Des Moines Nat. Bank & T. Co. v.. 584 Lowden, Northwestern National Bank & T. Co. v.. 583 Lowe, Candado Stevedoring Corp, v............... 588 Luke v. United States........................... 542 Lutz, Kroger Grocery & Baking Co. v............. 300 MacDonald, Ketchum v............................ 595 Madigan, United States v........................ 538 Magill v. Starkey............................... 609 Magnolia Petroleum Co. v. Blankenship........ 608, 624 Magurno v. O’Neil............................... 571 XXII TABLE OF CASES REPORTED. Page. Manila Gas Corp v. Collector.................. 571 Maniloff, Ex parte............................ 510 Manufacturers Finance Co., Electric Co. v...... 549 Manufacturers Trust Co., Ojus Mining Co. v..... 557 Marcell, Engebretson v.......... -............ 566, 621 Marion Steam Shovel Co. v. Bertino............ 556 Marion Steam Shovel Co., Feak v............... 604 Marion Steam Shovel Co., Mozingo v............ 620 Marks v. Moore................................ 542 Marret v. United States.................. 545, 620 Martin v. Coe................................. 558 Martin, Flat-Top Fuel Co. v.................. 585 Martin v. National Surety Co.................. 536 Martin, Zurich General Accident & L. Ins. Co. v... 579 Marvel v. Zerbst.......................... 518, 523 Maryland Casualty Co. v. First National Bank... 549 Maryland Casualty Co. v. Irving Trust Co .... 571 Maryland Casualty Co., Morley Construction Co. v. 529 Maryland & Virginia Milk Producers Assn. v. Hazen. 566 Mason, Pelkes v.............................. 615 Massachusetts v. United States............ 383, 525 Massachusetts Bonding & Ins. Co. v. Anderegg... 567 Massman Construction Co. v. Nelson........ 569, 621 Matos v. Alonso Hermanos...................... 527 Max Factor & Co., Kunsman v................... 198 Mayo, Florida ex rel. Jones v................. 614 Mayo, Polk Co. v.............................. 507 Mayor of Edgewater, Ross v.................... 543 McCann, Ex parte............................ 516 McCann v. Leibell............................. 603 McCarter, Beckwith v............. J.. 601 McCarthy v. Zerbst............................ 610 McCrary v. Commissioner....................... 617 McCurdy & Co., Six-Way Corp, v. 592 McGraw, Southern Ry. Co. v.................... 591 McGuire v. Commissioner....................... 591 McKee v. Paradise............................. 119 TABLE OF CASES REPORTED. XXIII Page. McLean v. Goodyear Tire & Rubber Co............ 600 McLean (A.) & Son v. Federal Trade Comm’n.......590 McNamara v. New Jersey......................... 568 McNeil v. Joseph Triner Corp................... 183 McNeill v. Lilly............................... 550 Meadows v. Irving Trust Co............. 464, 532, 624 Means, Lincoln National Life Ins. Co. v....... 578 Mechanics’ Insurance Co., Damen & Jarvis Bldg. Corp, v....................................... 556 Mechanics Universal Joint Co. v. Culhane........ 51 Mellon, Mertz v................................. 548 Merchants & Miners Transportation Co. v. The City of Chattanooga................................ 599 Mercur Corp., U. S. ex rel. Kessler v.......... 576 Merinos Viesca y Compania v. Pan American Pet. Co........................................... 547 Merlaud v. National Metropolitan Bank...........584 Merriam, Ex parte.............................. 509 Mertz v. Mellon............................... 548 Metropolitan Life Ins. Co. v. Day.............. 560 Metropolitan Life Ins. Co., Irving Trust Co. v.. 595 Metropolitan Life Ins. Co., Wilson v........... 599 Meyer v. Kansas City Southern Ry. Co........... 607 Miami Beach Jockey Club v. Dern................ 556 Michigan, Van Dyke v....................... 608, 624 Michigan Trust Co., Globe Knitting Works v...... 544 Midland Bank v. Bishop & Co.................... 587 Midland Mutual Life Ins. Co., Helvering v....... 527 Mier, Shapleigh v.......................... 468, 524 Miller v. Union Bank & Trust Co................ 612 Milligan, Kansas City Board of Trade v.......... 610 Mills, O’Connor v.............................. 536 Mintz v. Hornblower & Weeks.................... 561 Mirkowicz v. Reading Co........................ 579 Mississippi, City Bus Co. v.................... 520 Mississippi Central R. Co. v. Smith............ 518 Missouri v. Ross................................ 72 XXIV TABLE OF CASES REPORTED. Page. Missouri-Kansas-Texas R. Co. v. Good.......... 605 Missouri Pacific R. Co., J. P. Morgan & Co. v.. 604 M. J. Holloway & Co. v. Federal Trade Comrn’n... 590 Mohr v. Great Lakes Transit Corp.............. 557 Montague v. New York Central R. Co............ 550 Moodey v. Dale Consolidated Mines............. 549 Moore v. Chicago Mercantile Exchange.......... 606 Moore, Marks v................................ 542 Moore v. Ocean Accident & Guarantee Corp....... 609 Morehead v. New York ex rel. Tipaldo.......... 619 Morf v. Bingaman.............................. 619 Morgan (J. P.) & Co. v. Missouri Pacific R. Co... 604 Morgenthau, Haskins Bros. & Co. v............... 588 Morgenthau, U. S. Savings Bank v.............. 605 Morley Construction Co. v. Maryland Casualty Co.. 529 Morris v. Orcas Lime Co.................... 559 Mountain States Power Co. v. Public Service Comrn’n..................................... 167 Mozingo v. Marion Steam Shovel Co............. 620 Munkacsy, South Atlantic Steamship Co. v....... 607 Munroe, Harriman National Bank & T. Co. v..... 601 Munson Steamship Lines, Foust v.............. 77 Murphy, Fidelity-Phenix Fire Ins. Co. v....... 557 Murphy, Kuehner v............................. 532 Murphy v. Murphy........................... 596, 623 Murphy, Murphy v......................... 596, 623 Murphy v. Orlando............................. 580 Musser v. Sheppard............................ 513 Mutual Building & Loan Assn. v. King.......... 565 Mutual Life Insurance Co., Hicks v...,........ 563 M. W. Savage Factories, Inc. v. Hennepin County.. 555 Naharkey, Sand Springs Home v................. 588 National City Bank v. Fernandez............... 586 National City Bank, United States v........... 563 National Foods, Inc. v. United States......... 544 National Home for Disabled Soldiers v. Wood.. 211, 523 National Labor Relations Board, Associated Press v. 532 TABLE OF CASES REPORTED. XXV National Labor Relations Board, Bradley Co. v.... 559 National Labor Relations Board v. Friedman-Harry Marks Clothing Co........................... 535 National Labor Relations Board v. Fruehauf Trailer Co............................................ 534 National Labor Relations Board v. Jones & Laughlin Steel Corp.................................... 534 National Labor Relations Board, Washington, V. & M. Coach Co. v.............................. 533 National Lock Co. v. Rosengard................ 562 National Metropolitan Bank, Merlaud v...:..... 584 National Surety Co., Martin v................. 536 Nebraska v. Wyoming........................... 510 Nebraska ex rel. Sorensen, Southern Nebraska Power Co. v................................. 520 Needham v. Bickford........................... 560 Neidecker, U. S. ex rel., Valentine v.......... 5 Nelson, Baldwin v............................. 550 Nelson, Massman Construction Co. v......... 569,621 New Hampshire, Vermont v...................... 519 Newhoff v. United States...................... 565 New Jersey, McNamara v........................ 568 New York, Sanacory v..................... 600, 624 New York, Scata v............................. 612 New York, Texas v............................. 519 New York Central R. Co., Montague v............550 New York Central R. Co., Yannish v............ 542 New York City v. Goldstein............ 522,583,618 New York City, Sheeran v...................... 609 New York ex rel. Rogers v. Graves..............401 New York ex rel. Tipaldo, Morehead v.......... 619 New York ex rel. Whitney v. Graves........... 366 New York Life Ins. Co. v. Weintrob............ 599 New York Life Ins. Co. v. Wolf................ 614 New York, N. H. & H. R. Co. v. Gelbin......... 560 Nichols, Carpenter v........................... 598 Nichols, Ex parte............................. 510 North American Co., Landis v............... 248, 530 XXVI TABLE OF CASES REPORTED. Page. North American Cement Corp. v. Graves....... 517 Northern Pacific Ry. Co., Sauk River Lumber Co. v....................................... 547 Northrop v. Beale......................... 516,624 Northwestern Mutual Life Ins. Co. v. O’Maley.... 585 Northwestern National Bank & Trust Co. v. Lowden. 583 Northwestern Telegraph Co. v. United States.... 565 Norton v. Zerbst.............................. 541 O’Brien v. Hulbert............................ 542 Ocean Accident & Guarantee Corp., Moore v....... 609 Ocean City v. Federal Reserve Bank............ 584 O’Connor v. Mills............................. 536 Ogilvie v. Dexter Horton Estate............... 615 Ohio, Eastman v............................... 505 Ohio, Lindway v............................... 506 Ohio Bell Telephone Co., Brookins v............. 568 Ohio ex rel. Lewis v. Zupnik.................. 576 Ohio ex rel. Van Schaick v. Bowen............ 597 Ohio ex rel. Warner, Capital Endowment Co. v.... 561 Ojus Mining Co. v. Manufacturers Trust Co...... 557 O’Keefe, Brown v.............................. 539 Old Dearborn Distributing Co. v. Seagram-Distillers Corp......................................... 183 Oliver Typewriter Co. v. United States........ 567 O’Maley, Northwestern Mutual Ins. Co. v........ 585 O’Malley, Haskins Bros. & Co. v............... 594 O’Neil, Magumo v. 571 Orcas Lime Co., Morris v...................... 559 Orcutt v. Crawford............................ 594 Oregon, DeJonge v............................. 353 Orlando, Murphy v........ r.................... 580 Osaka Shosen Kaisha Line v. United States...... 526 Otis (Joseph E.) Estate Land Trust v. Irving Trust Co...........................................535 O’Toole, Ex parte............................ 522 Ottmuller, Ickes v............................ 528 Owens v. United States........................ 540 TABLE OF CASES REPORTED. XXVII Page. Owens-Illinois Glass Co., Wayne Gas Co. v......... 528 Pacific & Atlantic Telegraph Co. v. Commissioner. . 564 Pacific Western Oil Co., Bourdieu v........... 65,622 Paige v. Virginia................................ 541 Pallis v. United States.......................... 606 Pan American Petroleum Co., Viesca Co. v.......... 547 Papoose, The, United States v.................... 603 Paradise, McKee v................................ 119 Parks, Estate of, Pufahl v. . 217 Parks, Ickes v................................... 528 Parriott, Helvering v......................... 520, 530 Pastime Amusement Co., Southeastern Express Co. v.......................................... 28 Payne, A. F. Anderson Estate v................... 575 Pease v. Commissioner............................ 562 Peerless Oil & Gas Co. v. Heiner............. 545, 620 Pelkes v. Mason.................................. 615 Pennsylvania R. Co. v. Pittsburgh, L. & W. R. Co.. 572 Pep Boys v. Pyroil Sales Co...................... 198 Perkins v. Commissioner...................... 592, 623 Perkins v. Supreme Court......................... 540 Petersime (Ira M.) & Son v. Robbins.............. 553 Peterson v. United States........................ 583 Petroleum Navigation Co., United States v......... 603 Philippine Islands, Unjieng v................. 543, 621 Phillips, Knox National Farm Loan Assn, v...... 533 Phoenix Joint Stock Land Bank v. Hotsenpiller.... 555 Pick Manufacturing Co. v. General Motors Corp. 3, 622 Piergiovanni, Ex parte........................... 520 Pigford, Citizens National Bank v................ 564 Pillsbury, Alaska Packers Assn, v................. 538 Piper v. Bingaman................................. 619 - Pittsburgh, L. & W. R. Co., Pennsylvania R. Co. v. 572 P. J. Carlin Construction Co. v. Heaney........... 41 P. Lorillard & Co. v. United States...............586 Polk Co. v. Mayo................................. 507 Pope v. Blanton...................................521 XXVIII TABLE OF CASES REPORTED. Page. Potomac Electric Power Co. v. United States. 565 Prairie Farmer Pub. Co. v. Indiana Co.... 156, 524 Preble Corp. v. Wentworth............... 575 Preferred Stockholders Committee, Bush Terminal Co. v<................................. 596 Premier Machine Co., Freeman v. 580 Provident Mutual Life Ins. Co., Denson v. 556, 622 Public Service Comm’n, Blackmore v.............. 617 Public Service Comm’n, Mountain States Power Co. v167 Pufahl v. Estate of Parks............... 217 Pyroil Sales Co., Pep Boys v............ 198 Queen Anne Candy Co. v. Federal Trade Comm’n... 590 Quin, Kansas City Southern Ry. v........ 590 Quintal v. Broderick.................... 614 Rauch, Hoffman v. . \. 538 Reading Co., Mirkowicz v................ 579 Reaves, S. H. Kress & Co. v............. 616 Reeves Bros. Co. v. United States....... 573 Rehmeyer v. First National Bank......... 541 Reichert v. Kroeger..................... 302 Reid v. United States................... 544 Remco Steamship Co. v. Commissioner..... 555 Renkoff v. United States................ 589 Reschke, Winnetka v..................... 585 Resnick, United States v................ 207 Rhodes, U. S. ex rel., v. Helvering..... 570 Riley v. Worcester County Trust Co...... 567 Rindge Land & Navigation Co. v. Security-First Nat. Bank............................ 613 Rizzo v. United States.................. 584 R. & L., Inc. v. Commissioner........... 588 Robbins, Ira M. Petersime & Son v....... 553 Roberts Brining & Co. v. The Floridian.. 577 Robinson v. Wilson...................... 616 Rogan, Blue Ridge Oil Co. v............. 574 Rogers, New York ex rel., v. Graves.... 401 TABLE OF CASES REPORTED. XXIX Page. Rood v. Goodman................................. 551 Rooker, Alaska Steamship Co. v................. 552 Rose, Bibb Manufacturing Co. v.................. 550 Rosengard, National Lock Co. v.................. 562 Ross v. Mayor of Edgewater...................... 543 Ross, Missouri v................................. 72 Rothfeld v. 333 North Michigan Avenue Bldg. Corp.. 602 Royal Insurance Co. v. Kentucky Macaroni Co....... 579 Rumsey v. Commissioner.......................... 552 Sabine Towing Co., Brennan v................ 599, 624 Sabine Towing Co., Van Beeck v.................. 535 Saenger (A. D.), Inc. v. Commissioner........... 577 St. Charles v. United States.................... 611 Saltz, Saltz Bros., Inc. v...................... 567 Saltz Bros., Inc. v. Saltz...................... 567 Sanacory v. New York........................ 600, 624 Sand Springs Home v. Naharkey................... 588 Sauk River Lumber Co. v. Northern Pacific Ry. Co.. 547 Savage (M. W.) Factories, Inc. v. Hennepin County........................................ 555 Saylesville Cheese Co., Wisconsin ex rel., v. Zimmerman ............................................ 504 Scanlon v. Gulf Bitulithic Co................... 582 Scarlett, Atchison, T. & S. F. Ry. Co. v........ 537 Scata v. New York.............................. 612 Schafer v. Helvering........................ 171,514 Scheible v. United States...................... 615 Schiefelbein, Chicago, M., St. P. & P. R. Co. v... 558 Scholl v. United States........................ 592 Schulten v. Day................................ 584 Schumacher, Skipper v. 507 Schwartz v. Irving Trust Co.................... 456 Schweitzer v. United States.................... 576 Seagram-Distillers Corp., Old Dearborn Distributing Co. v...................................... ... 183 Secretary of Justice, Bengzon v............. 410, 526 Securities & Exchange Comm’n, Bracken v......... 504 XXX TABLE OF CASES REPORTED. Page. Securities & Exchange Comm’n, Jones v.......... 581 Security-First Nat. Bank, Rindge Land Co. v...... 613 Security Savings Bank, Timmons v........... 503, 621 Security Trust Co. v. Baker.................... 568 Seminole Nation, United States v........... 417, 526 Servilli v. Illinois........................... 616 Severns Drilling Co. v. Superior Court......... 592 Shapiro (Joseph I.), Inc., Allman & Olins, Inc. v.. 587 Shapleigh v. Mier.......................... 468, 524 Shaw, Lawrence v............................... 537 Sheeran v. New York City....................... 609 Shell Petroleum Corp., Victor Gasoline Co. v...... 610 Shell Petroleum Corp., Wolfe v................. 553 Sheppard, Barwise v......................... 33, 622 Sheppard, Musser v............................. 513 Shering & Glatz, Inc., American Pharmaceutical Co. v........................................ 594 Sherman v. 333 North Michigan Avenue Bldg. Corp.. 602 S. H. Kress & Co. v. Johnson............... 511, 623 S. H. Kress & Co. v. Reaves.................... 616 Shoshone Indians v. United States...*...... 476, 530 Shoshone Indians, United States v............ 476, 530 Siegel v. Iowa................................. 586 Siemens & Halske Actiengesellschaft v. Central Bank......................................... 585 Sierra Land & Water Co., U. S. ex ret., v. Ickes.... 562 Silk Center Building, Inc. v. Commissioner....... 619 Simmons Co., Crew v......................... 569 Simpson v. Florida ex rel. Lane Drug Stores...... 543 Simpson, Glover v.............................. 506 Sims v. Douglass............................... 546 Singer v. Friedman............................. 590 Singh v. District Director of Immigration...... 561 620 Church Street Bldg. Corp., In the matter of... 24, 530, 623 Six-Way Corp. v. McCurdy & Co.................. 592 Skipper v. Schumacher.......................... 507 TABLE OF CASES REPORTED. XXXI Page. Smith, Dederick v.............................. 506 Smith, Mississippi Central R. Co. v............. 518 Snead, Beale v................................. 619 Soler (Jose Rivera) & Co. v. United Firemen’s Ins. Co.......................................... 45 Sorensen, Nebraska ex rel., Southern Nebraska Power Co. v..................................... 520 South Atlantic Steamship Co. v. Munkacsy......... 607 Southeastern Express Co. v. Pastime Amusement Co. 28 Southern Nebraska Power Co. v. Nebraska ex rel. Sorensen............,......................... 520 Southern Ry. Co. v. McGraw...................... 591 Spang v. Gossnell............................../. 605 Special Site Sign Co. v. Foster & Kleiser Co..... 613 Spero v. United States.......................... 601 Sperry Flour Co. v. Coastwise Steamship & B. Co.. 612 Standard Dredging Co. v. Kibadeaux.............. 549 Standard Lumber Co., Interstate Trust & Banking Co. v........................................ 545 Standley v. Graham Production Co............... 593 Starkey, Magill v............................... 609 State Board of Equalization v. Young’s Market Co......................................... 59,623 Stearns (E. C.) & Co. v. Andrews................ 515 Steelman v. All Continent Corp................. 522 Steinberg v. Cummings........................... 602 Stephen L. Stetson Co. v. John B. Stetson Co..... 605 Stetson (John B.) Co., Stephen L. Stetson Co. v.. 605 Stetson (Stephen L.) Co. v. John B. Stetson Co... 605 Stewart, American Life Insurance Co. v.......... 536 Stewart-Warner Corp. v. Jiffy Lubricator Co...... 554 Stone v. White.................................. 622 Stover, Winston Bros. Co. v..................... 508 Stuart v. Commissioner.......................... 575 Suisman v. Hartford-Connecticut Trust Co.... 573, 621 Sumi v. Young................................... 534 Superior Court, Severns Drilling Co. v.......... 592 XXXII TABLE OF CASES REPORTED. Page. Supreme Court, La Vers v................... 600, 624 Supreme Court, Perkins v..................... 540 System Federation No. 40, Virginian Ry. Co. v.... 529 Taber v. Indian Territory Oil Co............. 528 Tennessee Publishing Co. v. American Nat. Bank.. 18 Tetzke v. Trust No. 2988..................... 609 Texas v. New York............................ 519 Texas Co., Weber v............................. 561 Texas Co., Wolfe v............... 553 Texas Rubber Corp., D & M Machine Works v.....548 Texas Utilities Co. v. Ickes................. 583 Tex-Penn Oil Co., Helvering v............ 520, 529 333 North Michigan Avenue Bldg. Corp., Brenner v. 602 333 North Michigan Avenue Bldg. Corp., Rothfeld v. 602 333 North Michigan Avenue Bldg. Corp., Sherman v. 602 Tim v. Helvering............................. 171 Timmons v. Security Savings Bank......... 503, 621 Tinkoff v. Chicago Title & Trust Co.......... 611 Tipaldo, New York ex rel., Morehead v............ 619 Torinus v. Johnson....................... 508, 622 Toy National Bank v. Hammerstrom............. 546 Travelers Fire Ins. Co. v. Commissioner...... 566 Travelers Indemnity Co. v. Commissioner....... 566 Triner (Joseph) Corp., McNeil v.............. 183 Trollinger v. United States.................. 617 Trust No. 2988, Tetzke v..................... 609 Turbeville v. Commissioner................... 581 Twining v. ’Commissioner..................... 578 Underhill v. Lent............................ 546 Union Bank & Trust Co., Miller v............. 612 Union Building Corp. v. Conway............... 515 United Firemen’s Insurance Co., Soler & Co. v.... 45 United Light & Power Co. v. Grand Rapids Co... 591 United Light & Power Co., Grand Rapids Co. v.. 534, 618 United States v. A. B. Leach & Co............ 531 United States v. Acme Can Co................. 207 United States, American Natural Gas Co. v..... 547 TABLE OF CASES REPORTED. XXXIII Page. United States, American Telephone Co. v........... 232 United States v. Automatic Washer Co............. 531 United States, Barnett v..................... 546, 620 United States v. Belmont......................... 537 United States, Brower v.......................... 562 United States, Buie v............................ 596 United States, Carolla v........................ 573 United States v. Connolly........................ 598 United States, Continental Mills v............... 614 United States, Continental Oil Co. v............. 510 United States, Craig v........................... 620 United States v. Curtiss-Wright Export Corp....... 304 United States, DeBenque v. 620 United States, DuPont v. 531 United States, Eastern or Emigrant Cherokees v.. 551,552 United States, Eastman Kodak Co. v............ 1 581 United States v. Esnault-Pelterie................ 201 United States, Fierman v......................... 606 United States, Fourth National Bank v.......... 575 United States, Freeman v......................... 616 United States v. Gage............................ 571 United States v. Galveston-Houston Electric Co... 590 United States v. Giles........................... 531 United States, Greenhaus v....................... 596 United States, Hoeppel v................... 557, 622 United States v. Hudson...................... 498, 523 United States, Jefferson & Clearfield Co. v....... 581 United States, J. H. Cottman & Co. v............ 566 United States, Johnson v......................... 574 United States, Kelly v.... .528 United States, Knox-Powell-Stockton Co. v........ 573 United States, Krise v. . 582,622 United States, Krueger v......................... 541 United States, Lanza v.......................... 609 United States, Liggett & Myers Tobacco Co. v.. 383, 525 United States, Luke v.......................... 542 United States v. Madigan........................ 538 107510°—37-hi XXXIV TABLE OF CASES REPORTED. Page. United States, Marret v.....j............... 545, 620 United States, Massachusetts v.............. 383, 525 United States v. National City Bank............... 563 United States, National Foods, Inc. v............. 544 United States, Newhoff v.......................... 565 United States, Northwestern Telegraph Co. v........565 United States, Oliver Typewriter Co. v........... 567 United States, Osaka Shosen Kaisha Line v........ 526 United States, Owens v......................... 540 United States, Pallis v........................... 606 United States, Peterson v................... i... 583 United States v. Petroleum Navigation Co........... 603 United States, P. Lorillard & Co. v............... 586 United States, Potomac Electric Power Co. v........ 565 United States, Reeves Bros. Co. v................. 573 United States, Reid v............................. 544 United States, Renkoff v.......................... 589 United States v. Resnick.......................... 207 United States, Rizzo v. i... 584 United States, St. Charles v...................... 611 United States, Scheible v......................... 615 United States, Scholl v........................... 592 United States, Schweitzer v....................... 576 United States v. Seminole Nation.............. 417,526 United States v. Shoshone Indians............. 476, 530 United States, Shoshone Indians v........... 476, 530 United States, Spero v........................... 601 United States v. The Papoose...................... 603 United States, Trollinger v...................... 617 United States, Wainer v........................... 92 United States, Weinblatt v....................... 620 United States, Weisman v..................... 560, 621 United States, Western Wheeled Scraper Co. v....... 569 United States, Whitney v...................... 576 United States, Wolpa v............................ 611 United States v. Wood......................... 123,624 United States, Wood v....................... 589, 623 TABLE OF CASES REPORTED. XXXV Page. United States, Zager v.......................... 558 U. S. ex rel. Girard Trust Co. v. Helvering..... 603 U. S. ex rel. Kessler v. Mercur Corp............ 576 U. S. ex rel. Neidecker, Valentine v.............. 5 U. S. ex rel. Rhodes v. Helvering............... 570 U. S. ex rel. Sierra Land & Water Co. v. Ickes..562 U. S. ex rel. Weiner, Hill v.................... 526 U. S. Fidelity & Guaranty Co. v. Bingaman....... 619 United States for the use of Wilhelm v. Chain...531 U. S. Savings Bank v. .Morgenthau............... 605 U. S. Steel Corp., Gliwa v...................... 593 Unjieng v. Philippine Islands............... 543, 621 USL Battery Corp. v. Commissioner............... 593 Valentine v. Graham Department Stores Co........ 32 Valentine v. Great Atlantic & Pacific Tea Co.... 32 Valentine v. U. S. ex rel. Neidecker.............. 5 Valentine v. Walgreen Co......................... 32 Van Beeck v. Sabine Towing Co................... 535 Van Derveer v. Delaware, L. & W. R. Co..... 595 Van Dyke, Ex parte.............................. 514 Van Dyke v. Michigan........................ 608,624 Van Horne, Ex parte............................. 510 Van Schaick, Ohio ex rel., v. Bowen............. 597 Van Schaick, Villa v............................ 152 Van Tassel Real Estate Co. v. Cheyenne...........574 Vaughan, Helvering v............................ 606 Vawter v. Commissioner........................... 578 Vermont v. New Hampshire......................... 519 Vickers Petroleum Co., Doherty Research Co. v.... 545 Victor Gasoline Co. v. Shell Petroleum Corp..... 610 Villa v. Van Schaick............................ 152 Vinton Branch of the Mountain Trust Co., Wright v. 537 Virdone v. Dows Estate, Inc..................... 604 Virginia, Paige v............................... 541 Virginian Railway Co. v. System Federation No. 40. 529 Wade v. Wade.................................... 548 Wade, Wade v.................................... 548 XXXVI TABLE OF CASES REPORTED. Page. Wainer v. United States....................... 92 Walgreen Co., Valentine v..................... 32 Walter, Ex parte............................... 515 Walter v. Indiana.............................. 513 Wardman v. Leopold............................. 570 Warner, Ohio ex rei., Capital Endowment Co. v.... 561 Warner Bros. Pictures, Auditorium Conditioning Corp, v.................................... 563 Washington ex rei. Foss Co., Kelly v......... 539 Washington, V. & M. Coach Co. v. Labor Board... 533 Waxed Products Co., E. I. DuPont De Nemours & Co. v...................................... 601 Wayne United Gas Co. v. Owens-Illinois Co....... 528 Weber v. Texas Co............................ 561 Weil v. Commissioner......................... 552 Weinblatt v. United States................... 620 Weiner, U. S. ex rei., Hill v................ 526 Weintrob, New York Life Ins. Co. v.............. 599 Weisman v. United States.................. 560, 621 Wendell Phillips Co. v. Boston-Continental Bank.. 533 Wentworth, Preble Corp, v.................... 575 Werk v. Lorain Street Savings Co............. 512 Western Loan & Bldg. Co., Heffron v.............. 597 Western Wheeled Scraper Co. v. United States.... 569 Wheeling Steel Corp. v. Fox.................. 619 W. H. H. Chamberlin, Inc., v. Andrews........ 515 Whitaker, Ex parte........................... 509 White, Stone v............................... 622 Whitney v. United States..................... 576 Whitney, New York ex rei., v. Graves......... 366 Wickwire Spencer Steel Co., Igoe Bros., Inc. v.. 617 Wilhelm, United States for the use of, v. Chain. 531 Wilson v. Metropolitan Life Ins. Co.......... 599 Wilson, Robinson v........................... 616 Wiltse, Ex parte............................. 509 Winnetka v. Erickson......................... 585 Winnetka v. Reschke.......................... 585 TABLE OF CASES REPORTED. XXXVII Page. Winston Bros. Co. v. Stover........................ 508 Wisconsin Alumni Research Foundation, Breon & Co. v............................................ 598 Wisconsin ex rel. Saylesville Cheese Co. v. Zimmer- man......................................... 504 Wolf, New York Life Ins. Co. v................ 614 Wolfe v. Shell Petroleum Corp................. 553 Wolfe v. Texas Co............................. 553 Wolker v. Electric Ferries, Inc............... 540 Wolpa v. United States........................ 611 Wood, National Home for Disabled Soldiers v.. 211, 523 Wood v. United States..................... 589, 623 Wood, United States v...................... 123, 624 Woolsey v. Best................................. 1 Worcester County Trust Co., Riley v.............. 567 W. P. Brown & Sons Lumber Co. v. Louisville & N. R. Co................................ 393,524 Wright v. Vinton Branch of the Mountain Trust Co. 537 Wuist v. Kroeger.............................. 302 Wyatt, Ex parte............................... 509 Wyoming, Nebraska v........................ 510 Yannish v. New York Central R. Co............. 542 Yates, John Hancock Life Ins. Co. v....... 178,525 York v. Baltimore & Ohio R. Co................ 548 Young, Sumi v................................. 534 Young’s Market Co., State Board of Equaliza- tion v.................................... 59, 623 Young Women’s Christian Assn., Lavely v... 572, 621 Yount-Lee Oil Co., Federal Crude Oil Co. v..... 554 Zager v. United States........................ 558 Zebec, Federal Life Insurance Co. v............... 558 Zerbst, Marvel v............. J............. 518, 523 Zerbst, McCarthy v............................ 610 Zerbst, Norton v............................... 541 Zimmerman, Wisconsin ex rel. Saylesville Cheese Co. v . 504 Zupnik, Ohio ex rel. Lewis v..................... 576 Zurich General Accident & L. Ins. Co. v. Martin... 579 TABLE OF CASES Cited in Opinions Page. Aberdeen Bank v. Chehalis County, 166 U. S. 440 117 Adams v. Champion, 294 U. S. 231 123 Adams Express Co. v. Cron-inger, 226 U. S. 491 29 Adams Express Co. v. Kentucky, 214 U. S. 218 . 349 Addy Co. v. United States, 264 U. S. 239 241 Aero Transit Co. v. Georgia Commission, 295 U. S. 285 258 Aetna Life Ins. Co. v. Dunken, 266 U. S. 389 182 Aldrich v. Aldrich, 287 Ill. 213 229 Alejandrino v. Quezon, 271 U. S. 528 504 Alexander v. United States, 201 U. S. 117 108 Altman & Co. v. United States, 224 U. S. 583 318 American Banana Co. v. United Fruit Co., 213 U. S. 347 318,471 American Construction Co. v. Jacksonville, T. & K. W. Ry. Co., 148 U. S. 372 26 American Manufacturing Co. v. St. Louis, 250 U. S. 459 387 American Railway Express Co. v. Daniel, 269 U. S. 40 30 American Railway Express Co. v. Kentucky, 273 U. S. 269 507 American Sugar Rfg. Co. v. Louisiana, 179 U. S. 89 298, 505 Page. American Surety Co. v. Jackson, 24 F. (2d) 768 56 American Surety Co. v. Marotta, 287 U. S. 513 82 Ames v. Kansas, 111 U. S. 449 328 Amos v. Chadwick, L. R. 9 Ch. Div. 459 255 Amy v. Watertown, 130 U. S. 301 102 Anderson v. United States, 30 F. (2d) 485 93 Anglo-American Land Co. v. Lombard, 132 Fed. 721 206 Arakawa, In re, 78 Colo. 193 2 Arkansas v. Kansas & Texas Coal Co., 183 U. S. 185 115 Armour & Co. v. North Dakota, 240 U. S. 510 392 Armour Packing Co. v. Lacy, 200 U. S. 226 298 Armstrong v. Trautman, 36 Fed. 275 225 Arnold v. Hanna, 276 U. S. 591 508 Ashwander v. Tennessee Valley Authority, 297 U. S. 288 408 Atherton Mills v. Johnston, 259 U. S. 13 267 Atkin v. Kansas, 191 U. S. 207 • 508 Atlas Television Co., In the matter of, 273 N. Y. 51 522 Bailey v. United States, 5 F. (2d) 437 93 Bailey v. Williams, 6 Ore. 71 104 Bain Peanut Co. v. Pinson, 282 U. S. 499 505 XXXIX XL TABLE OF CASES CITED. Page. Baltimore & Carolina Line v. Redman, 295 U. S. 654 143 Baltimore National Bank v. Tax Commission, 297 U. S. 209 115 Baltimore & Ohio R. Co. v. Domestic Hardwoods, Inc., 62 App. D. C. 142 395 Baltimore & Ohio S. W. R. Co. v. Carroll, 280 U. S. 491 422 Bass, Ratcliff & Gretton v. State Tax Comm’n, 266 U. S. 271 517 Battin v. Taggert, 17 How. 74 205 Bauer & Cie v. O’Donnell, 229 U. S. 1 191 Beebe v. Kirkpatrick, 321 Ill. 612 229 Beidler v. Tax Commission, 282 U. S. 1 372 Bellingham Bay Co. v. New Whatcom, 172 U. S. 314 522 Bell’s Gap R. Co. v. Pennsylvania, 134 U. S. 232 297 Belton v. Hatch, 109 N. Y. 593 371,372 Bernheimer v. Converse, 206 U. S. 516 102 Billings Utility Co. v. Public Service Comm’n, 62 Mont. 21 170 Bird v. St. Paul F. & M. Ins. Co., 224 N. Y. 47 118 Black Diamond Co. v. Ex- celsior Co., 156 U. S. 611 205 Blakey v. Brinson, 286 U. S. 254 123 Blanchard v. Williamson, 70 Ill. 647 231 Block v. State, 100 Ind. 357 140 141 Blum (Philip) & Co. v. Henry, E. D. Wis., decided March 28, 1926 60 Board of Tax Comm’rs v. Jackson, 283 U. S. 527 298,505,515 Board of Trade v. Hammond Elevator Co., 198 U. S. 424 382 Page. Bocock v. Leet, 210 Ill. App. 402 228 Bogle v. White, 61 F. (2d) 930 346 Boone v. Chiles, 10 Pet. 177 422 Boston Store v. American Graphophone Co., 246 U. S. 8 191 Botany Mills v. United States, 278 U. S. 282 206 Bowerman v. Hamner, 250 U. S. 504 53,57 Bowman v. Chicago & N. W. Ry., 125 U. S. 465 348 Boyd, Ex parte, 105 U. S. 647 107 Brabston v. Louisville & N. R. Co., 176 I. C. C. 421 399 Bradford v. Jones, 17 Ill. 93 230 Bradford Electric Light Co. v. Clapper, 286 U. S. 145 183 Bradwell v. Wilson, 158 Ill. 346 229 Brockett v. Brockett, 2 How. 238 421 Brooks v. United States, 267 U. S. 432 346,347,348 Brooks-Scanlon Corp. v. United States, 265 U. S. 106 497 Brothers v. United States, 250 U. S. 88 206 Brown v. Rouse, 116 Ill. App. 513 228 Brown v. Smith, 88 Fed. 565 225 Brown v. State, 62 N. J. L. 666 146 Brown-Forman Co. v. Ken- tucky, 217 U. S. 563 64,298 Brownlow v. Schwartz, 261 U. S. 216 267,504 Brushaber v. Union Pacific R. Co., 240 U. S. 1 501 Bucyrus Co. v. McArthur, 219 Fed. 266 277 Bull v. Harris, 31 Ill. 487 230 Burchinell v. District Court, 22 Colo. 422 2 Burnet v. Brooks, 288 U. S. 378 318 TABLE OF CASES CITED. XLI Page. Burns v. State, 12 Tex. App. 269 141 Burns v. United States, 287 U. S. 216 83 Burns v. United States, 274 U. S. 328 363 Burr v. Des Moines R. & N. Co., 1 Wall. 99 205 Burrow-Giles Lithographic Co. v. Sarony, 111 U. S. 53 328 Byers v. McAuley, 149 U. S. 608 226 Cain v. Commercial Publishing Co., 232 U. S. 124 376 Caldwell v. Louisiana, 282 U. S. 801 508 California v. Central Pacific R. Co., 127 U. S. 1 406 Callan v. Wilson, 127 U. S. 540 137 Caminetti v. United States, 242 U. S. 470 346,347 Campbell v. Wadsworth, 248 U. S. 169 31 Cancellation Rule for Constructing Combination Rates on Lumber, 81 I. C. C. 745; 93 I. C. C. 614 399 Carter v. Carter Coal Co., 298 U. S. 238 194,316,318,406 Cates v. Allen, 149 U. S. 451 382 Champion v. Ames, 188 U. S. 321 , 346,347 Chanler v. Kelsey, 205 U. S. 466 40,296 Chapman v. State, 66 Tex. Cr. Rep. 489 141 Charles Warner Co. v. Inde- pendent Pier Co., 278 U. S. 85 59 Charlton v. Kelly, 229 U. S. 447 7,12 Checker Cab Co. v. Checker Taxi Co., 26 F. (2d) 752 255 Chemgas v. Tynan, 51 Colo. 35 2 Cherokee Nation v. Hitchcock, 187 U. S. 294 497 Page. Chesapeake Insurance Co. v. Starke, 6 Cranch 268 205 Chetwood, In re, 165 U. S. 443 26 Chicago v. Wisconsin Lime Co., 312 Ill. 520 391 Chicago & Alton R. Co. v. Kirby, 225 U. S. 155 29 Chicago Auditorium Assn. v. Central Trust Co., 240 U. S. 581 440 Chicago, M. & St. P. Ry. v. Coogan, 271 U. S. 472 84 Chicago T. & T. Co. v. Fine Arts Bldg., 288 Ill. 142 228,229 Chinese Exclusion Case, 130 U. S. 581 317 Choate v. Trapp, 224 U. S. 665 498 Christensen Engineering Co., In re, 194 U. S. 458 108 Christopher v. Norvell, 201 U. S. 216 102,222, 225 Cincinnati v. Vester, 281 U. S. 439 22 Cincinnati Street Ry. Co. v. Snell, 193 U. S. 30 505 Citizens Bank v. Opperman, 249 U. S. 448 421 Citizens National Bank v. Durr, 257 U. S. 99 373 City Bank Farmers Trust Co. v. Irving Trust Co., 299 U. S. 433 449, 453,461,467 Clark v. Williard, 294 U. S. 211 154 Clark Distilling Co. i>.West- ern Maryland Ry., 242 U.S. 311 63,346,349,350 Clement National Bank v. Vermont, 231 U. S. 120 40 Coal Co. v. Blatchford, 11 Wall. 172 277 Coffey v. United States, 117 U. S. 233 102 Coffin Brothers & Co. v. Bennett, 277 U. S. 29 102 Cole Silver Mining Co. v. Virginia & G. H. W. Co., 1 Sawyer 685 70 XLII TABLE OF CASES CITED. Page. Colgate v. Harvey, 296 U. S. 404 197,291 Collins v. Miller, 252 U. S. 364 109 Columbus Gas & Fuel Co. v. Public Utilities Comm’n, 292 U. S. 398 247 Commissioner v. Charavay, 79 F. (2d) 406 172,173 Commissioner v. Stevens, 78 F. (2d) 713 172,173,176,177 Commonwealth v. Reed, 1 Gray 472 147 Commonwealth Trust Co. v. Bradford, 297 U. S. 613 53 Compania M. Y. R. R., S. A. v. Bartlesville Zinc Co., 115 Tex. 21 471 Compania Transcontinental v. Mexican Gulf Oil Co., 292 Fed. 846 472 Condemnation Suits, In re, 234 Fed. 443 104 Connally v. General Construction Co., 269 U. S. 385 196 Continental Bank v. Chicago, R. I. & P. Ry., 294 U. S. 648 4,137,142 Converse v. United States, 21 How. 463 166 Coolidge v. Long, 282 U. S. 582 . 287,288,295 Cooper v. United States, 280 U. S. 409 501 Cornell v. Coyne, 192 U. S. 418 386,387 Corrington, Matter of, 124 Ill. 363 229 Coupe v. Royer, 155 U. S. 565 205 Cox v. Colorado, 282 U. S. 807 2 Craig v. Hecht, 263 U. S. 255 2 Crawford v. United States, 212 U. S. 183 132, 139,140,141,151 Crawley v. Howe, 223 Ill. App. 394 229 Crocker v. United States, 240 U. S. 74 206 Page. Crowell v. Randell, 10 Pet. 368 512 Crozier v. Krupp, 224 U. S. 290 473,496 Curry v. Hinman, 11 Ill. 420 104 Curtis, Collins & Holbrook Co. v. United States, 262 U. S. 215 57 Darling v. McDonald, -101 Ill. 370 229,230 Davis v. Elmira Savings Bank, 161 U. S. 275 56 Davis v. Weed, 7 Fed. Cas. 186 223 Day ton Power & Light Co.v. Public Utilities Comm’n, 292 U. S. 290 239,246 Defiance Water Co. v. Defiance, 191 U. S. 184 113 Delano, Matter of, 176 N. Y. 486 296 Denver v. New York Trust Co., 229 U. S. 123 113 Devine v. Los Angeles, 202 U. S. 313 113 Dimick v. Schiedt, 293 U. S. 474 84,137,142 District of Columbia, In re, 180 U. S. 250 421 Diveny v. Elmira, 51 N. Y. 506 147 Dobbins v. County Commissioners, 16 Pet. 435 408 Dr. Miles Medical Co. v. Park & Sons Co., 220 U. S. 373 188,191 Doey v. Howland Co., 224 N. Y. 30 44 Dolbeer v. Stout, 139 N. Y. 486 255 Domestic Hardwoods, Inc. v. Baltimore & Ohio R. Co., 168 I. C. C. 753 399 Dorchy v. Kansas, 264 U. S. 286 156,268 Doty v. Love, 295 U. S. 64 503,512 Downes v. Bidwell, 182 U. S. 244 329 Dows, Matter of, 167 N. Y. 227 296 TABLE OF CASES CITED. XLIII Page. Doyle v. London Guarantee & Accident Co., 204 U. S. 599 107,108 Drain v. Stough, 61 F. (2d) 668 - 224 Drake v. Dilatush, 16 F. Supp. 120 224 Drew v. Anderson, (1797) 1 Call 51 102 Dugger v. Oglesby, 99 Ill. 405 228 Dunlap v. Bull Head Oil Co., 167 Okla. 277 104 Dunnigan v. Stevens, 122 Ill. 396 228 Durack v. National Home, 44 F. (2d) 516 212 Durflinger v. Arnold, 329 Ill. 93 228,229 Dwight v. Merritt, 4 Fed. 614 105 Dye v. Noel, 85 Ill. 290 230 Dyer v. Hall, 201 Ill. App. 183 230 Earn Line S. S. Co. v. Sutherland S. S. Co., 254 Fed. 126 471 Eastman Kodak Co. v. Gray, 292 U. S. 332 469 Easton v. Iowa, 188 U. S. 220 58 Edisto National Bank v. Bryant, 72 F. (2d) 917 123 Eiler (Edward) Lumber Co. v. Missouri Pacific R. Co., 161 I. C. C. 415 399 Electric Co. v. Dow, 166 U. S. 489 521 Eley v. Gamble, 75 F. (2d) 171 102,104,105 Elmendorf v. Taylor, 10 Wheat. 152 70 Emmons v. Shaw, 171 Mass. 410 296,299 Enelow v. New York Life Ins. Co., 293 U. S. 379 355 Enterprise Irrigation District v. Canal Co., 243 U. S. 157 304, 506, 507, 511,520 Estate of Kinsey, In re, 261 Ill. App. 481 229 Page. Eubank v. Richmond, 226 U. S. 137 194 Evans v. State, 13 Ga. App. 700 140 Everard’s Breweries v. Day, 265 U. S. 545 353 Ex parte 74, 58 I. C. C. 220 400 Factor v. Laubenheimer, 290 U. S. 276 10 Fair, The, v. Kohler Die Co., 228 U. S. 22 113 Farmers Loan & Trust Co. v. Minnesota, 280 U. S. 204 372,373 Fasulo v. United States, 272 U. S. 620 210 Federal Trade Comm’n v. Beech-Nut Co., 257 U. S. 441 196 Federal Trade Comm’n v. Gratz, 253 U. S. 421 196 Federal Trade Comm’n v. Pacific States Paper Assn., 273 U. S. 52 59 Federal Trade Comm’n v. Raladam Co., 283 U. S. 643 196 Fellows’ Case, 5 Maine 333 140 Fidelity & Deposit Co. v. United States, 259 U. S. 296 207 Field v. Clark, 143 U. S. 649 328 Finn v. Brown, 142 U. S. 56 56 Finn v. United States, 123 U. S. 227 421 First National Bank v. Maine, 284 U. S. 312 372 First National Bank v. Tax Commission, 289 U. S. 60 515 First National Bank v. Wil- liams, 252 U. S. 504 112,114 First Union Trust & Savings Bank v. Consumers Co., 290 U. S. 585 504 Fisk, Ex parte, 113 U. S. 713 103 Fiske v. Kansas, 274 U. S. 380 364 Fitzpatrick v. International Ry. Co., 252 N. Y. 127 472 XLIV TABLE OF CASES CITED. Page. Fleischmann Co. v. United States, 270 U. S. 349 469 Florida Central R. Co. v. Reynolds, 183 U. S. 471 509 Flynn, Welch & Yates, Inc. v. State Tax Comm’n, 38 N. M. 131 38 Fong Yue Ting v. United States, 149 U. S. 698 318 Foreman Trust & Savings Bank v. Tauber, 348 Ill. 280 228 Forrest v. Jack, 294 U. S. 158 222,223,226 Foster v. Kansas, 112 U. S. 201 349 Foster v. Neilson, 2 Pet. 253 10 Fountain (A. E.), Inc., In re, 295 Fed. 873 75 Fox Film Corp. v. Muller, 296 U. S. 207 517, 519 Frelinghuysen v. Key, 110 U. S. 63 471 Fremont v. United States, 17 How. 542 472 French v. Edwards, 21 Wall. 147 206 Friedman v. Harrington, 56 Fed. 860 255 Fulmore v. Lane, 104 Tex. 499 413 Funk v. United States, 290 U. S. 371 144 Gaff v. State, 155 Ind. 277 140 Galwey, In re, [1896], 1 Q. B. D. 230 17 Gant v. Oklahoma City, 284 U. S. 594 513 Garland v. Davis, 4 How. 131 422 Gasoline Products Co. v. Champlin Refining Co., 283 U. S. 494 143 Gasquet v. Lapeyre, 242 U. S. 367 304,506 Gause v. Detroit Trust Co., 297 U. S. 695 521 Gay v. Ruff, 292 U. S. 25 113,379 General Investment Co. v. Lake Shore & M. S. Ry., 260 U. S. 261 376 Page. General Sales & Liquor Co. v. Becker, 14 F. Supp. 348 60 Georgia, F. & A. Ry. Co. v. Blish Co., 241 U. S. 190 29 Gianatasio v. Kaplan, 284 U. S. 595 508 Gibbes v. Zimmerman, 290 U. S. 326 503 Gibbons v. Ogden, 9 Wheat. 1 345 Gilfillan v. Union Canal Co., 109 U. S. 401 522 Gillette Safety Razor Co. v. Clark Blade Co., 187 Fed. 149, aff’d, 194 Fed. 421 96 Gillette Safety Razor Co. v. Hawley Hardware Co., 64 F. (2d) 10 95 Gilmer v. Bird, 15 Fla. 410 104 Gitlow v. New York, 268 U. S. 652 363,364 Glassinger v. State, 24 Oh. , St. 206 141 Gloucester Ferry Co. v. Pennsylvania, 114 U. S. 196 347 Gombert v. Lyon, 80 Fed. 305 382 Gompers v. Bucks Stove & Range Co., 221 U. S. 418 108,109 Gooch v. United States, 297 U. S. 124 346,347,348 Goodrich v. Ferris, 214 U. S. 71 522 Graham v. Bayne, 18 How. 60 205 Graham v. West Virginia, 224 U. S. 614 506 Grant, Matter of, 132 App. Div. 739 372 Graves v. Texas Co., 298 U. S. 393 386 Grayson v. Harris, 267 U. S. 352 32 Great Northern Ry. v. Merchants Elevator Co., 259 U. S. 285 . 397 Grosjean v. American Press Co., 297 U. S. 233 364 Group No. 1 Oil Corp. v. Sheppard, 89 S. W. (2d) 1021 37 TABLE OF CASES CITED. XLV Page. Guaranty Trust Co. v. Blodgett, 287 U. S. 509 295,299 Gulf, C. & S. F. Ry. v. Dennis 224 U. S. 503 156,268 Gundling v. Chicago, 177 U. S. 183 508 Gunning v. Cooley, 281 U. S. 90 84,205 Gunther (M. H.) & Co. v. Louisville & N. R. Co., 112 I. C. C. 387........... 399 Guy v. Gericks, 85 Ill. 428 230 Guzzardi, In re, 74 F. (2d) 671. 108 Gypsy Oil Co. v. Escoe, 275 U. S. 498 421 Hadden v. Collector, 5 Wall. 107 416 Hadden v. Spader, 20 Johns. 554 107 Haines v. McLaughlin, 135 U. S. 584 205 Ham v. Equitable Life Assurance Society, 299 U. S. 505 511,520 Hammer v. Dagenhart, 247 U. S. 251 350 Hammitt v. Commissioner, 79 F. (2d) 494 174 Hand v. Ortschreib Building Corp., 254 N. Y. 15 107 Hanley v. Donoghue, 116 U. S. 1 472 Hanna v. Russell, 12 Minn. 80 104 Hanover Milling Co. v. Metcalf, 240 U. S. 403 195 Hanover National Bank v. Moyses, 186 U. S. 181 451 Harlan v. McGourin, 218 U. S. 442 2 Harrison v. Nixon, 9 Pet. 483 422 Harvey Co. v. Malley, 288 U. S. 415 469 Hayes v. Fischer, 102 U. S. 121 108 Head Money Cases, 112 U. S. 580 10 Heald v. District of Columbia, 259 U. S. 114 27 Hebert v. Louisiana, 272 U. S. 312 364, 507, 511,520 Page. Heike v. United States, 217 U. S. 423 505 Heim v. McCall, 239 U. S. 175 508 Heisler v. Thomas Colliery Co., 260 U. S. 245 298 Held v. Cleveland, C., C. & St. L. Ry., 161 I. C. C. 413 399 Helvering v. Insurance Co., 294 U. S. 686 89 Henderson Bridge Co. v. Henderson City, 173 U. S. 592 40 Henderson Bridge Co. v. Henderson City, 141 U. S. 679 519 Herndon v. Georgia, 295 U. S. 441 511 Herndon v. Wakefield-Moore Realty Co., 143 La. 724 104 Hewitt v. Speyer, 250 Fed. 367 471,472 Hicklin v. Coney, 290 Ü. S. 169 241 Hipolite Egg Co. v. United States, 226 U. S. 45 346,347 Hohenberg v. Louisville & N. R. Co., 46 F. (2d) 952 398 Hoke v. United States, 227 U. S. 308 346,347 Holy Trinity Church v. United States, 143 U. S. 457 416 Home Insurance Co. v. Dick, 281 U. S. 397 182 Home Savings Bank v. Des Moines, 205 U. S. 503 117 Hopkins v. Walker, 244 U. S. 486 114 Hopt v. Utah, 120 U. S. 430 147 Houtz v. Union Pacific R. Co., 33 Utah 175 206 Hoxie v. United States, 15 F. (2d) 762 145 Hurd v. Slaten, 43 Ill. 348 229 Hurley v. Kincaid, 285 U.S. 95 473,497 Hyde v. Stone, 20 How. 170 225 Hyde v. Woods, 94 U. S. 523 372 XLVI TABLE OF CASES CITED. Page. Hygrade Food Corp. v. Chicago, M., St. P. & P. R. Co., 85 F. (2d) 113 398 Hygrade Provision Co. v. Sherman, 266 U. S. 497 196, 245,247 Illinois Central R. Co. v. Adams, 180 U. S. 28 381 Indiana Farmer’s Guide Co. v. Prairie Farmer Co., 293 U. S. 268 206 Indian Motocycle Co. v. United States, 283 U. S. 570 386,387,408 Insurance Co. v. Bangs, 103 U. S. 435 377 Insurance Co. v. Boon, 95 U. S. 117 118 International Harvester Co. v. Kentucky, 234 U. S. 216 246 International News Service v. Associated Press, 248 U. S. 215 276,279 Interstate Commerce Com m’n v. Goodrich Transit Co., 224 U. S. 194 237 Iowa Central Ry. Co. v. Iowa, 160 U. S. 389 102,304 Isaacs v. Stock, 66 F. (2d) 928 56 Jackson v. State, 74 Ala. 26 140 Jacobs v. United States, 290 U. S. 13 497 Jacobson v. Massachusetts, 197 U. S. 11 507 Jefferson Standard Life Ins. Co. v. Keeton, 292 Fed. 53 255 Jennings v. U. S. Fidelity & G. Co., 294 U. S. 216 123 Johnson v. Aetna Insurance Co., 123 Ga. 404 181 Johnson v. Tryon, 78 Ill. App. 158 228 Jones v. United States, 137 U. S. 202 318 Jordan v. Tashiro, 278 U. S. 123 10 Joy v. St. Louis, 201 U. S. 332 113 Page. Kain v. Ashworth, 119 Va. 605 104 Kansas City Southern Ry. v. Carl, 227 U. S. 639 29 Kansas City Southern Ry. v. United States, 282 U. S. 760 255 Kansas City Southern- Ry. v. United States, 231 U. S. 423 237 Kealing v. Vansickle, 74 Ind. 529 206 Kehrer v. Stewart, 197 U. S. 60 40 Kendall v. American Automatic Loom Co., 198 U. S. 477 382 Kennedy v. Gibson, 8 Wall. 498 225 Kepner v. United States, 195 U. S. 100 76 Keyes v. Grant, 118 U. S. 25 205 Keyser v. Hitz, 133 U. S. 138 225 Keystone Driller Co. v. Gen- eral Excavator Co., 290 U. S. 240 86 Kidd v. Alabama, 188 U. S. 730 64 King v. Edmonds, (1821) 4 B. & Aid. 471 135 King v. Jenney, (1509) Keilw. 97 135 King County v. Seattle School District, 263 U. S. 361 112 Kirby v. Tallmadge, 160 U. S. 379 86 Kittredge v. Nicholes, 162 Ill. 410 230 Knewel v. Egan, 268 U. S. 442 2 Knickerbocker Ice Co. v. Stewart, 253 U. S. 149 44 Knight v. Kerfoot, 184 Ind. 31 206 Knights of Pythias v. Few, 138 Ga. 778 181 Kothe v. R. C. Taylor Trust, 280 U. S. 224 451 Kuehner v. Irving Trust Co., 299 U. S. 445 443,457 Kuehner v. Irvmg Trust Co., 85 F. (2d) 35 443 TABLE OF CASES CITED. XLVII Page. KVOS v. Associated Press, 299 U. S. 269 521 Ladew v. Tennessee Copper Co., 179 Fed. 245 277 Lake Superior Consolidated Iron Mines v. Lord, 271 U. S. 577 40 Lamb v. Cramer, 285 U. S. 217 108,109 Lane v. Pueblo of Santa Rosa, 249 U. S. 110 497 Langnes v. Green, 282 U. S. 531 83,86,300 Laura, The, 114 U. S. 411 328 Lawrence v. Nelson, 143 U. S. 215 225 Leas & McVitty v. Merriman, 132 Fed. 510 101,103 Leisy v. Hardin, 135 U. S. 100 348 Leman v. Krentler-Arnold Hinge Last Co., 284 U. S. 448 109 Lemmon v. Feitner, 167 N. Y. 1 371 Leonard v. Vicksburg R. Co., 198 U. S. 416 508,521 Le Roy v. Rogers, 3 Paige Ch. (N. Y.) 234 107 Levell v. Simpson, 297 U. S. 695 506 Leyland Shipping Co. v. Norwich Insurance Society, (1918) A. C. 350 118 Liberty Warehouse Co. v. Burley Tobacco Assn., 276 U. S. 71 195 Lindgren v. United States, 281 U. S. 38 79 Lindheimer v. Illinois Bell Telephone Co., 292 U. S. 151 246 Liverpool, N. Y. & P. S. S. Co. v. Commissioners, 113 U. S. 33 22 Lloyd Sabaudo Societa Anonima v. Elting, 287 U. S. 329 59 Lone Wolf v. Hitchcock, 187 U. S. 553 428,497,498 Loomis v. Lehigh Valley R. Co., 240 U. S. 43 398 Page. Louisville Bank v. Radford, 295 U. S. 555 25,450 Louisville & N. R. Co. v. Cook Brewing Co., 223 U. S. 70 348,349 Louisville & N. R. Co. v. Mottley, 211 U. S. 149 113, 115,116 Louisville & N. R. Co. v. United States, 258 U. S. 374 207 Luckenbach S. S. Co. v. United States, 272 U. S. 533 205,207 Luxton v. North River Bridge Co., 153 U. S. 525 406 Lynch v. Hornby, 247 U. S. 339 501 Lynch v. New York, 293 U. S. 52 2 Mackenzie v. Hare, 239 U. S. 299 322 Mackin v. Haven, 187 Ill. 480 228 Magnum Import Co. v. Coty, 262 U. S. 159 26 Mahan v. United States, 14 Wall. 109 205 Mammoth Oil Co. v. United States, 275 U, S. 13 86 Manassas Park, Inc. v. Robertson, 274 U. S. 716 514 Manhattan Properties, Inc. v. Irving Trust Co., 291 U. S. 320 438,440,442,450 Mankin v. Aldridge, 127 Va. 761 104 Mansfield, C. & L. M. Ry. v. Swan, 111 U. S. 379 277 Martin v. District Court, 37 Colo. 110 2 Mason v. Tiffany, 45 Ill. 392 229 Matteson v. Dent, 176 U. S. 521 223,226 Matthews v. Kerfoot, 167 Ill. 313 229 Maxwell v. Bugbee, 250 U. S. 525 299 McCabe, Ex parte, 4 Fed. 363 16 XL VIII TABLE OF CASES CITED. Page. McCaskill Co. v. United States, 216 U. S. 504 57 McClaine v. Rankin, 197 U. S. 154 222,225,226 McCormick & Co. v. Brown, 286 U. S. 131 63,346 McCoy v. Shaw, 277 U. S. 302 508,517,519 McCulloch v. Maryland, 4 Wheat. 316 115,329,408 McDonald v. Chemical National Bank, 174 U. S. 610 56 McDonald v. Massachusetts, 180 U. S. 311 506 McDonald v. Oregon Navigation Co., 233 U. S. 665 304 McDonald v. Thompson, 184 U. S. 71 222,225,226 McDougal v. McKay, 237 U. S. 372 31 McGowin-Foshee Lumber Co. v. A., F. & G. Ry., 95 I. C. C. 451 399 McKee v. United States, 164 U. S. 287 76 McKenna v. Cooper, 79 Kan. 847 104 McLean v. Fleming, 96 U. S. 245 195 McNutt v. General Motors Acceptance Corp., 298 U. S. 178 277, 278,280,301,521 Meadows v. Irving Trust Co., 299 U. S. 464 443 Mechanical Appliance Co. v. Castleman, 215 U. S. 437 376, 382 Merriam Co. v. Saalfield, 241 U. S. 22 382 Metcalf & Eddy v. Mitchell, 269 U. S. 514 409 Metropolis Theatre Co. v. Chicago, 228 U. S. 61 299 Metropolitan Life Ins. Co. v. Hale, 177 Ga. 632 181 Meyer v. Kenmore Hotel Co., 297 U. S. 160 25,80,462 Michaelson v. United States, 266 U. S. 42 109 Page. Miller v. Schoene, 276 U. S. 272 197 Milliken v. United States, 283 U. S. 15 501 Milne Lumber Co. v. New York Central R. Co., 152 I. C. C. 65 399 Milwaukee & St. Paul Ry. v. Kellogg, 94 U. S. 469 118 Mingo v. State, 61 Tex. Cr. Rep. 14 141 Minneapolis, St. P. & S. S. M. Ry. v. Moquin, 283 U. S. 520 84 Minsker v. Life Insurance Co., 254 N. Y. 333 180 Mississippi Central R. Co. v. Aultman, 296 U. S. 537 508,518 Mississippi Central R. Co. v. Roberts, 296 U. S. 536 518 Missouri v. Nebraska, 196 U. S. 23 470 Missouri ex rel. Wabash Ry. v. Public Service Comm’n, 273 U. S. 126 156 Missouri Ry. Co. v. Olathe, 222 U. S. 185 514 Modern Woodmen v. Mixer, 267 U. S. 544 182 Moffitt v. Kelly, 218 U. S. 400 40 Montana Power Co. v. Public Service Comm’n, 12 F. Supp. 946 170 Moore v. Missouri, 159 U. S. 673 506 Moore-Marshall Lumber Co. v. New Orleans & N. E. R. Co., 112 I. C. C. 33 399 Morehead v. Tipaldo, 298 U. S. 587 87 Morey v. Lockhart, 123 U. S. 56 380 Morgan v. Hamlet, 113 U. S. 449 225 Morse v. United States, 270 U. S. 151 421 Mortimer v. Potter, 213 Ill. 178 231 Mugler v. Kansas, 123 U. S. 623 349 TABLE OF CASES CITED. XLIX Page. Mulvey v. Johnson, 90 Ill. 457 230 Munter v. Weil Corset Co., 261 U. S. 276 377 Nash v. United States, 229 U. S. 373 246 Nashville, C. & St. L. Ry. v. Walters, 294 U. S. 405 392 National Accident & Health Ins. Co. v. Davis, 179 Ga. 595 181 National Bank v. Colby, 21 Wall. 609 55 National Bank v. Commonwealth, 9 Wall. 353 117 National City Bank v. Hotchkiss, 231 U. S. 50 123 Near v. Minnesota, 283 U. S. 697 364 Nebbia v. New York, 291 U. S. 502 511 Nebraska v. Iowa, 143 U. S. 359 470 Neely v. Henkel, 180 U. S. 109 9 Nelson v. United States, 201 U. S. 92 108 New Jersey v. Anderson, 203 U. S. 483 75 New Orleans v. Benjamin, 153 U. S. 411 113 New State Ice Co. v. Liebmann, 285 U. S. 262 192 New York Edison Co. v. Maltbie, 244 App. Div. 685 241 New York ex rei. Silz v. Hesterberg, 211 U. S. 31 353 New York, P. & N. R. Co. v. Peninsula Exchange, 240 U. S. 34 29,30 Norfolk & Western Ry. v. United States, 287 U. S. 134 237,243 Northern Pacific Ry. v. Solum, 247 U. S. 477 397,398 North Missouri R. Co. v. Maguire, 20 Wall. 46 40 North Pacific S. S. Co. v. Hall Bros. Co., 249 U. S. 119 45 107510°—37---iv Page. Nottingham, In re, 84 Colo. 123 2 O’Connor v. State, 9 Fia. 215 140 Oetjen v. Central Leather Co., 246 U. S. 297 471,472 Ohio Oil Co. v. Conway, 281 U. S. 146 297 Old Company’s Lehigh v. Meeker, 294 U. S. 227 123 Old Dearborn Distributing Co. v. Seagram-Distillers Corp., 299 U. S. 183 200,201 Oliver American Trading Co. v. Mexico, 5 F. (2d) 659 471,472 O’Mara v. Crampton, 267 U. S. 575 514 Oregon-Washington R. & N. Co. v. Washington, 270 U. S. 87 346,347 Orr v. Gilman, 183 U. S. 278 296 Osborn v. U. S. Bank, 9 Wheat. 738 83,113 Otis v. Parker, 187 U. S. 606 353 Owensboro National Bank v. Owensboro, 173 U. S. 664 115 Pacific Fruit & Produce Co. U. Martin, 16 F. Supp. 34 60 Pacific Railroad Removal Cases, 115 U. S. 1 113 Pacific States Box Co. v. White, 296 U. S. 176 210 Pacific Tel. & Tel. Co. v. Kuykendall, 265 U. S. 196 170 Panama R. Co. v. Johnson, 264 U. S. 375 79 Panama Refining Co. v. Ryan, 293 U. S. 388 327 Panhandle Oil Co. v. Mississippi, 277 U. S. 218 386 Pate v. State, 158 Ala. 1 140 Patten (C. M.) & Co. v. United States, 289 U. S. 705 504 Patterson v. Alabama, 294 U. S. 600 156,258,268 Patton v. Brady, 184 U. S. 408 500 L TABLE OF CASES CITED. Page. Patton v. United States, 281 U. S. 276 137,142,144 Payne v. Kansas, 248 U. S. 112 508 Peacock v. Haven, 22 Ill. 23 229,230 Pearson v. Durell, 77 F. (2d) 465 56 Pearson v. McBean, 231 Ill. 536 230 Peaslee v. Haberstro, 15 Blatchf. 472 104 Peck v. Stevens, 10 Ill. 127 230 Penhallow v. Doane, 3 Dall. 54 317 Pennsylvania Co., In re, 137 U. S. 451 380 Pensacola Telegraph Co. v. Western Union, 96 U. S. 1 406 People v. Lange, 90 Mich. 454 141 People v. Lee, 72 Colo. 598 104 People v. Mancuso, 255 N. Y. 463 247 People v. McLean, 2 Johns. 381 145 People v. Small, 319 Ill. 437 229 Peters v. Equitable Life As- surance Society, 149 Fed. 290 382 Peterson, Ex parte, 253 U. S. 300 143 Petrie v. Nampa Irrigation District, 248 U. S. 154 517 Phelps v. United States, 274 U. S. 341 497 Phillips v. Commissioner, 283 U. S. 589 473 Phillips v. Mobile, 208 U. S. 472 63 Pick Manufacturing Co. v. General Motors Corp., 299 U. S. 3 53 Pierce v. Somerset Railway, 171 U. S. 641 508, 521 Pim v. St. Louis, 165 U. S. 673 511 Pine River Logging Co. v. United States, 186 U. S. 279 496 Plymouth Coal Co. v. Pennsylvania, 232 U. S. 531 27 Page. Pollard v. Dwight, 4 Cranch 421 379,382 Pollock v. Cantlin, 253 Ill. Ann 229 229 PondPzk Sibley, 7 Fed. 129 382 Porter v. Investors Syndicate, 286 U. S. 461 169,170 Porter v. Vandercook, 11 Wis. 70 104 Post v. Burger & Gohlke, 216 N. Y. 544 44 Powell v. Alabama, 287 U. S. 45 364 Powell v. Pennsylvania, 127 U. S. 678 511 Premier-Pabst Sales Co. v. Grosscup, 298 U. S. 226 60 Premier-Pabst Sales Corp. v. Grosscup, 12 F. Supp. 970 60 Premier-Pabst Sales Co. v. McNutt, D., Ind., decided Jan. 4, 1935 (unreported) 60 Prentice v. Zane’s Administrator, 8 How. 470 205 Price v. Abbott, 17 Fed. 506 225 Price v. Illinois, 238 U. S. 446 511 Providence Bank v. Billings, 4 Pet. 514 40 Provident Institution v. Jersey City, 113 U. S. 506 194 Prudence Bonds Corp., In re, 75 F. (2d) 262 83 Public Service Comm’n v. Great Northern Utilities Co., 86 Mont. 442 170 Puerto Rico v. Russell & Co., 288 U. S. 476 113, 114,116 Puget Sound Co. v. Seattle, 291 U. S. 619 515 Purity Extract Co. v. Lynch, 226 U. S. 192 392 Quong Wing v. Kirkendall, 223 U. S. 59 298,505 Radice v. New York, 264 U. S. 292 196,197 Rahrer, In re, 140 U. S. 545 63, 348, 349, 351 TABLE OF CASES CITED. LI Page. Railroad Commissioners v. District Court, 53 Mont. 229 170 Railroad Co. v. Husen, 95 U. S. 465 507 Railroad Co. v. Rock, 4 Wall. 177 512 Railroad Co. v. Wiswall, 23 Wall. 507 378 Rankin v. Herod, 140 Fed. 661 225 Rankin v. Miller, 207 Fed. 602 224 Rankin v. State, 11 Wall. 380 505 Rast v. Van Deman & Lewis Co., 240 U. S. 342 392 Reddall v. Bryan, 24 How. 420 513 Regina v. Lacey, (1848) 3 Cox Cr. C. 517 135 Regina v. Tutchin, 14 St. Tr. 1095 135 Regina v. Wilson, 3 Q. B. D. 42 (1877) 17 Reid v. Colorado, 187 U. S. 137 346 Remington v. Central Pacific R. Co., 198 U. S. 95 382 Respublica v. Mesca, 1 Dall. 73 145 Rex v. Genney, (1508) Keilw. 102a 135 Rex v. Hampden, 9 St. Tr. 1054 135 Rex v. Kirwan, 31 St. Tr. 543 135 Rex v. Parkyns, 13 St. Tr. 163 135 Rex v. Rowan, 22 St. Tr. 1034 135 Rhodes v. Iowa, 170 U. S. 412 349 Ribnik v. McBride, 277 U. S. 350 192 Ricaud v. American Metal Co., 246 U. S. 304 471 Riddle v. Dyche, 262 U. S. 333 2 Ripley v. United States, 220 U. S. 491 206 Page. Roberts v. Flatt, 142 Ill. 485 229,230 Robertson v. Labor Board, 268 U. S. 619 377 Robison v. Harrington, 61 Ill. App. 543 228 Roe v. Kansas, 278 U. S. 191 508 Rogers v. Hennepin County, 240 U. S. 184 373 Rosenberg v. Slotchin, 181 App. Div. 137 255 Rosenthal v. Magee, 41 Ill. 370 229,230 Ross v. United States, 12 Ct. Cis. 565 206 Rouse, Hazard & Co., In re, 91 Fed. 96 76 Royer v. Schultz Belting Co., 135 U. S. 319 205 Rucker v. Kokrda, 68 F. (2d) 73 56 Runkle v. Burnham, 153 U. S. 216 86 Rupert v. United States, 181 Fed. 87 346 Russell v. Clarke’s Executors, 7 Cranch 69 70 Russell v. Hubbard, 59 Ill. 335 229 St. Louis-San Francisco Ry. Co. v. Johnston, 133 U. S. 566 58 St. Louis S. W. Ry. v. United States, 245 U. S. 136 395 St. Paul Plow Works v. Star- ling, 140 U. S. 184 205 Salinger v. Loisel, 265 U. S. 224 518 Salomon v. State Tax Comm’n, 278 U. S. 484 299 Saloshin v. Houle, 85 N. H. 126 472 Saltonstall v. Saltonstall, 276 U. S. 260 286,295,296,519 Saltonstall v. Saltonstall, 256 Mass. 519 296 Sawyer v. Kochersperger, 170 U. S. 303 115 Schafer v. Commissioner, 299 U. S. 171 176 Schick v. United States, 195 U. S. 65 138 LU TABLE OF CASES CITED. Page. Schilling v. Sieroty, S. D. Cal., Cent. Div., decided Aug. 21, 1934 56 Schlesinger v. Wisconsin, 270 U. S. 230 291 Schofield v. Palmer, 134 Fed. 753 103 Schwartz v. Irving Trust Co., 299 U. S. 456 442, 465,467 Scott v. Donald, 165 U. S. 58 63 Scoville v. Shed, 36 Hun 165 107 Seaboard Air Line Ry. v. North Carolina, 245 U. S. 298 63 Seaboard Air Line Ry. v. United States, 261 U. S. 299 497 Seabury v. Green, 294 U. S. 165 223,226,227 Seattle, R. & S. Ry. v. Lin-hoff, 231 U. S. 568 506, 507,519 Seattle Trust Co. v. Roberge, 278 U. S. 116 194 Secor v. Fulton, 293 U. S. 517 507 Security Loan & Trust Co. v. Fields, 110 Va. 827 102 Security Trust Co. v. Black River National Bank, 187 U. S. 211 226 Seeley v. Commissioner, 77 F. (2d) 323 174 Sessions v. Romadka, 145 U. S. 29 75 Seven Cases v. United States, 239 U. S. 510 346, 347,353 Shepard v. Adams, 168 U. S. 618 382 Shepard v. National Bank, 67 Ill. 292 229 Shephard v. Rhodes, 60 Ill. 301 229 Shoshone Mining Co. v. Rutter, 177 U. S. 505 114 Shriver v. Woodbine Bank, 285 U. S. 467 102 Shulthis v. McDougal, 225 U. S. 561 114 Page. Singer Sewing Machine Co. v. Brickell, 233 U. S. 304 515 Skinner & Eddy Corp. v. McCarl, 275 U. S. 1 404 Slaker v. O’Connor, 278 U. S. 188 508 Slaughter-House Cases, 16 Wall. 36 63 Sligh v. Kirkwood, 237 U. S. 52 508 Slomka, In re, 122 Fed. 630 76 Smith v. Baldwin, 63 App. D. C. 72 56 Smith v. Illinois Bell Tele- phone Co., 282 U. S. 133 239 Smith v. Interstate Com- merce Comm’n, 245 U. S. 33 246 Snydacker v. Swan Land Co., 154 Ill. 220 229 Southern Express Co. v. By- ers, 240 U. S. 612 30 Southern Pacific Co. v. Denton, 146 U. S. 202 103 Southern Ry. Co. v. King, 217 U. S. 524 27 Southern Ry. Co. v. Prescott, 240 U. S. 632 30 Southwestern Oil Co. v. Texas, 217 U. S. 114 515 Sparhawk v. Yerkes, 142 U. S. 1 372 Spencer Kellogg & Sons v. Hicks, 285 U. S. 502 44 Spies v. Illinois, 123 U. S. 131 147 Spittorff v. State, 108 Ind. 171 140 Standard Oil Co. v. Marysville, 279 U. S. 582 511 Standard Oil Co. v. Mis- souri, 224 U. S. 270 304 Standard Oil Co. v. United States, 221 U. S. 1 197 Standard Oil Co. v. United States, 283 U. S. 235 398 Standard Stock Food Co. v. Wright, 225 U. S. 540 27 Starin v. New York, 115 U. S. 248 112 TABLE OF CASES CITED. LUI Page. State v. Adams, 20 Iowa 486 140 State v. Carter, 106 La. 407 140 State v. Cosgrove, 16 R. I. 411 141 State v. Foster, 150 La. 971 140 State v. Golubski, 45 S. W. (2d) 873 140 State v. Holder, 76 Miss. 158 415 State v. McDonald, 59 Kan. 241 140 State v. Parker, 104 Vt. 494 141 State v. Petit, 119 La. 1013 140 State v. Superior Court, 142 Wash. 270 104 State v. Wright, 53 Maine 328 141 State Freight Tax, 15 Wall. 232 62 State Industrial Comm’n v. Nordenholt Corp., 259 U. S. 263 44 Stebbins v. Riley, 268 U. S. 137 297 Steinman v. Conlon, 208 N. Y. 198 107 Stephens v. Bernays, 41 Fed. 401 225 Stevens v. Dimond, 6 N. H. 330 332 Stewart v. Ramsay, 242 U. S. 128 382 Stewart Dry Goods Co. v. Lewis, 294 U. S. 550 33 Stilson v. United States, 250 U. S. 583 145 Stilz v. United States, 269 U. S. 144 205 Stockdale v. Insurance Co., 20 Wall. 323 500 Stokes v. People, 53 N. Y. 164 146,147 Stone v. Clarke’s Administrators, 40 Ill. 411 228 Stone v. United States, 164 U. S. 380 206 Strauss v. Phillips, 189 Ill. 9 231 Page. Strawberry Valley Cattle Co. v. Chipman, 13 Utah 454 164 Stromberg v. California, 283 U. S. 359 364 Stuart v. Hayden, 169 U. S. 1 4 Stuart v. Laird, 1 Cranch 299 328 Styria, The, v. Morgan, 186 U. S. 1 83 Sugarman v. United States, 249 U. S. 182 521 Sun Mutual Ins. Co. v. Ocean Insurance Co., 107 U. S. 485 206 Suydam v. Broadnax, 14 Pet. 67 225 Sweet v. Rechel, 159 U. S. 380 473 Swiss Oil Co. v. Shanks, 273 U. S. 407 297 Tappan v. Merchants National Bank, 19 Wall. 490 509 Taylor v. Anderson, 234 U. S. 74 113 Taylor Co. v. Anderson, 275 U. S. 431 422 Tennessee v. Union & Planters Bank, 152 U. S. 454 113,115 Tennessee Publishing Co. v. American National Bank, 81 F. (2d) 463 25 Texas & N. O. R. Co. v. Railway Clerks, 281 U. S. 548 4 Texas & Pacific Ry.u. American T. & T. Co., 234 U. S. 138 398 Texas & Pacific Rv. v. Murphy, 111 U. S. 488 421 Texas & Pacific Ry. v. Railroad Comm’n, 232 U. S. 338 4 Texas & Pacific Ry. v. Texas, 296 U. S. 552 521 Texas Transportation Co. v. Seeligson, 122 U. S. 519 382 Thompson v. Commonwealth, 88 Va. 45 141 LIV TABLE OF CASES CITED. Page. Thompson v. Utah, 170 U. S. 343 137 Thomson Welder Co. v. Ford Motor Co., 265 U. S. 445 205 Toland v. Sprague, 12 Pet. 300 377 Townsend v. Little, 109 U. S. 504 76 Travelers Insurance Co. v. Pomerantz, 246 N. Y. 63 180 Trego v. Cunningham’s Estate, 267 Ill. 367 229 Triner Corp. v. Arundel, 11 F. Supp. 145 60 Tucker v. Alexandroff, 183 U. S. 424 10 Twin City Power Co. v. Savannah River Electric Co., 284 U. S. 574 513 Tynan v. United States, 297 Fed. 177 145 Tyson & Bros. v. Banton, 273 U. S. 418 192 Underhill v. Hernandez, 168 U. S. 250 471,472 Union Bank v. Vaiden, 18 How. 503 225 Union Tool Co. v. Wilson, 259 U. S. 107 109 Union Trust Co. v. Shoemaker, 258 Ill. 564 228,229,230 United Cigar Stores, In re, 83 F. (2d) 202 459 United States v. Adams, 6 Wall. 101 206 United States v. Adams, 9 Wall. 661 207 United States v. Anchor Coal Co., 279 U. S. 812 267 United States v. Anciens Etablissements, 224 U. S. 309 205 United States v. Beatty, 232 U. S. 463 26 United States v. Cartacho, Fed. Cas. No. 14,738 145 United States v. Chandler-Dunbar Co., 229 U. S. 53 408 Page. United States v. Chase, 135 U. S. 255 210 United States v. Chaves, 159 U. S. 452 470,472 United States v. Cohen Grocery Co., 255 U. S. 81 196,247 United States v. Commercial Credit Co., 286 U. S. 63 4 United States v. Constantine, 296 U. S. 287 94 United States v. Cook, 19 Wall. 591 496,498 United States v. Creek Nation, 295 U. S. 103 495,496,497 United States v. Cress, 243 U. S. 316 497 United States v. Cruik-shank, 92 U. S. 542 364 United States v. Delaware & Hudson Co., 213 U. S. 366 346,347 United States v. Diekelman, 92 U. S. 520 471 United States v. Ellicott, 223 U. S. 524 421 United States v. Esnault- Pelterie, 299 U. S. 201 422 United States v. Freeman, 3 How. 556 166 United States v. Freeman, 239 U. S. 117 353 United States v. Hamburg-American Co., 239 U. S. 466 267 United States v. Hastings, 296 U. S. 188 330 United States v. Hill, 248 U. S. 420 346,350 United States v. Jefferson Electric Co., 291 U. S. 386 166,207 United States v. Lacher, 134 U. S. 624 210 United States v. Memphis Cotton Oil Co., 288 U. S. 62 117 United States v. Mille Lac Band of Chippewa Indians, 229 U. S. 498 493 United States v. Mitchell, 223 Fed. 805 105 TABLE OF CASES CITED. LV Page. United States v. Murdock, 290 U. S. 389 245,246 United States v. North American Co., 253 U. S. 330 497 United States v. One Ford Coupe, 272 U. S. 321 93 United States v. Paine Lumber Co., 206 U. S. 467 496 United States v. Percheman, 7 Pet. 51 470 United States v. Perot, 98 U. S. 428 472 United States v. Pugh, 99 U. S. 265 206 United States v. Rauscher, 119 U. S. 407 8,11 United States v. Remus, 260 U. S. 477 93 United States v. Ryan, 284 U. S. 167 75 United States v. Stafoff, 260 U. S. 477 93 United States v. Weitzel, 246 U. S. 533 225 United States v. Wells, 283 U. S. 102 206 United States v. Wheeler, 254 U. S. 281 348 United States v. Wiltberger, 5 Wheat. 76 209 United States v. Wurzbach, 280 U. S. 396 247 United States v. Yuginovich, 256 U. S. 450 93 Vance v. Vandercook Co., 170 U. S. 438 63 Vaughan v. Commissioner, 85 F. (2d) 497 173,174,177 Vernier v. Great Northern Ry., 209 U. S. 24 381 Verden v. Coleman, 18 How. 86 . 513 Virginia Hot Springs Co. v. Schreck, 131 Va. 581 102 Virginian Ry. Co. v. United States, 272 U. S. 658 400 Vreeland v. O’Neil, 36 N. J. Eq. 399 194 Wabash Western Ry. v. Brow, 164 U. S. 271 376 Page. Wadleigh v. Veazie, Fed. Cas. No. 17,031 255 Walker v. New Mexico & So. Pac. R. Co., 165 U. S. 593 143 Wall v. Chesapeake & Ohio Ry., 256 U. S. 125 511 Ward v. Cochran, 150 U. S. 597 205 Ware v. Hylton, 3 Dall. 199 471 Washington v. Miller, 235 U. S. 422 31 Waterman (A. J.) Mfg. Co., In re, 291 Fed. 589 75 Watts, Watts & Co. v. Unione Austriaca, 248 U. S. 9 156,259,268 Waughop v. Bartlett, 165 Ill. 124 228 Wausau Southern Lumber Co. v. Alabama Great Southern R. Co., 142 I. C. C. 521 396 Webster v. Fall, 266 U. S. 507 279 Weeks v. United States, 245 U. S. 618 353 Welch v. Wallace, 8 Ill. 490 230 Wells v. Miller, 45 Ill. 33 229 West v. Randall, 2 Mason 181 • 70 Western Distributing Co. v. Public Service Comm’n, 285 U. S. 119 239 Weston v. Ives, 97 N. Y. 222 372 Wheeler Lumber B. & S. Co. v. United States, 281 U. S. 572 386 Wheeling Steel Corp. v. Fox, 298 U. S. 193 372,374 Wheelock v. Walsh Clay Products Co., 60 F. (2d) 415 398 White River Co. v. Arkansas, 279 U. S. 692 509 Whitfield v. Ohio, 297 U. S. 431 350 Whitford v. Clark County, 119 U. S. 522 103 LVI TABLE OF CASES CITED. Page. Whitley v. Booker Brick Co., 113 Va. 434 104 Whitney v. Blackburn, 17 Ore. 564 104 Whitney v. California, 274 U. S. 357 363,512 Whittemore v. Weber, 217 Ill. App. 628 229 Wick v. Chelan Electric Co., 280 U. S. 108 522 Wilding v. Rhein, 12 Ill. App. 384 230 Wile v. Cohn, 63 Fed. 759 104 Willcuts v. Bunn, 282 U. S. 216 386 Wm. Filene’s Sons Co. v. Weed, 245 U. S. 597 440 Williams v. Standard Oil Co., 278 U. S. 235 192 Wilson v. Shaw, 204 U. S. 24 406 Winton v. Amos, 255 U. S. 373 206,207 Witters v. Sowles, 32 Fed. 130 224 Wolff Co. v. Industrial Court, 262 U. S. 522 192 Wood v. Kane, 143 Va. 281 104 Page. Wood v. Stoddard, 2 Johns. 194 147 Wood v. Underhill, 5 How. 1 205 Woolsey v. People, 98 Colo. 62 2 Worden v. Searls, 121 U. S. 14 108 Wright v. Blakeslee, 101 U. S. 174 287 Wyley Co., In re, 292 Fed. 900 75 Yankton Sioux Tribe v. United States, 272 U. S. 351 497,498 Yates v. Jones National Bank, 206 U. S. 158 57 Yonley v. Lavendar, 21 Wall. 276 226 Young v. United States, 97 U. S. 39 471 Zahn v. Board of Public Works, 274 U. S. 325 196 Zimmerman v. Carpenter, 84 Fed. 747 231 Zimmerman v. State, 115 Ind. 129 140 Zucht v. King, 260 U. S. 174 507,521 TABLE OF STATUTES Cited In Opinions (A) Statutes of the United States , Page. 1794, May 7, 1 Stat. 401... ,322 1794, June 4, c. 41, 1 Stat. 372 322 1795, Mar.’ 3, c.’ 53* 1 Stat. 444 322 1798, June’ 13,’ c.’53,’ '§' 5, i Stat. 566.............. 323 1799, Feb. 9, c. 2, § 4, 1 Stat. 615...............323 1800, Feb. 7, c. 10, § 6, 2 Stat. 9................ 323 1805, Mar. 3, c. 41, § 5, 2 Stat. 341.............. 323 1806, Feb. 28, c. 9, § 5, 2 Stat. 351.............. 324 1806, Dec. 19, c. 1, § 3, 2 Stat. 411...............324 1808, Apr. 22, c. 52, 2 Stat. 490 325 1809, Mar. i, c. 24* § 11, 2 Stat. 528............324 1810, May 1, c. 39, § 4, 2 Stat. 605.............. 325 1815, Mar. 3, c. 77, 3 Stat. 994 S9S 1817, Mar. 3, c. 39, § 2, 3 Stat. 361.............. 325 1824, Jan. 7, c. 4, § 4, 4 Stat. 3.................325 1828, May 24, c. Ill, 4 Stat. 308.............. 325 1830, May 31, c. 219, § 2, 4 Stat. 425............ 325 1832, July 13, c. 207, § 3, 4 Stat. 578.............. 325 1851, Mar. 3, c. 20, § 2, 9 Stat. 587 ............. 326 1854, Aug. 5, c. 269, §§ 1, 2 10 Stat. 587 .......... 326 Page. 1864, June 11, c. 116, § 1, 13 Stat. 121............326 1870, July 8, c. 230, § 25, 16 Stat. 198 ............ 204 1873, Mar. 1, c. 213, §§ 1, 2 17 Stat. 482.......... 326 1874, Mar. 23, c. 62, 18 Stat. 23 ............. 326 1874, Apr. 15, c. 96, 18 Stat. 28.............. 162 1875, Mar. 3, c. 137, § 5, 18 Stat. 470 ........ 277,378 1881, Feb. 26, c. 80, § 2, 21 Stat. 350.......... 213 1882, Aug. 7, c. 433, 22 Stat. 302, 322........ 213 1883, Mar. 3, c. 130, § 4, 22 Stat. 564............. 214 1884, May 29, c. 60, 23 Stat. 31.....................346 1884, June 26, c. 121, § 14, 23 Stat. 53 .......... 325 1886, June 19, c. 421, 24 Stat. 79.............. 326 1886, June 19, c. 421, § 17, 24 Stat. 79........... 325 1887, Feb. 4, c. 104, § 6 (1), 24 Stat. 379.... 395 1887, Feb. 4, c. 104, § 15 (3), 24 Stat. 379.... 400 1887, Feb. 4, c. 104, § 24 (b), 24 Stat. 379... 25 1887, Mar. 3, c. 339, 24 Stat. 475 ............ 326 1887, Mar. 3, c. 373, 24 Stat. 552............. 326 1887, Mar. 3, c. 373, § 6, 24 Stat. 552.............. 379 I.VII LVIII TABLE OF STATUTES CITED. Page. 1888, May 1, c. 213, 25 Stat. 113............. 162 1888, Aug. 13, c. 866, 25 Stat. 433 ............ 379 1890, Aug. 8, c. 728, 26 Stat. 313..............349 1891, Feb. 28, c. 383, § 3, 26 Stat. 795......... 161, 162,163 1892, July 26, c. 248, 27 Stat. 267............ 326 1893, Feb. 21, c. 150, 27 Stat. 472............ 326 1895, Mar. 2, c. 191, 28 Stat. 963 ........... 346 1896, June 10, c. 398, 29 Stat. 321............. 162 1897, Mar. 3, c. 391, § 3, 29 Stat. 692.......... 204 1897, June 7, c. 3, 30 Stat. 62 ................... 489 1897, July 24, c. 13, 30 Stat. 214..............325 1898, Apr. 22, 30 Stat. 739.. 325 1898, June 28, c. 517, 30 Stat. 495............. 422 1898, July 1, c. 541, § 63 (a), 30 Stat. 544.... 437,441 1898, July 1, c. 541, § 64, 30 Stat. 544.............. 73 1898, July 1, c. 541, § 64 (b) (6), 30 Stat. 544.... 73 1898, July 1, c. 542, 30 Stat. 567 .................. 427 1900, May 25, c. 553, 31 Stat. 187............. 346 1900, June 6, c. 793, 31 Stat. 656............... 9 1902, June 28, c. 1302, 32 Stat. 481............. 404 1902, July 1, c. 1351, 32 Stat. 552, 564... 212,214 1903, Mar. 3, c. 994, § 8, 32 Stat. 982 ............ 428 1903, Mar. 3, c. 1019, § 1, 32 Stat. 1225......... 204 1903, Dec. 17, c. 1, § 1, 33 Stat. 3................326 1905, Mar. 3, c. 1452, 33 Stat. 1016............ 490 1906, Mar. 2, 34 Stat. 822.. 428 1906, Apr. 26, c. 1876, §§ 15-17, 34 Stat. 137.. 429 Page. 1906, Apr. 26, c. 1876, § 28, 34 Stat. 137.......... 428 1906, June 29, c. 3591, 34 Stat. 584............. 346 1906, June 30, c. 3915, 34 Stat. 768............. 346 1907, Mar. 2, c. 2564, 34 Stat. 1246............ 314 1907, June 5, 35 Stat. 1863. 470 1908, Apr. 30, c. 158, 35 Stat. 70, 71.......... 429 1910, June 25, c. 384, 36 Stat. 703, 736... 212,215 1910, June 25, c. 395, 36 Stat. 825............. 346 1910, June 25, c. 423, 36 Stat. 851............. 202 1911, Mar. 3, c. 210, § 17, 36 Stat. 1058 ........ 429 1911, Mar. 3, c. 231, 36 Stat. 1087, 1141............ 419 1911, Aug. 22, 37 Stat. 44... 429 1912, Mar. 14,37 Stat. 630.. 325 1912, Aug. 24, c. 388, 37 Stat. 518, 531........ 430 1912, Aug. 24, c. 390, §§ 4, 7, 37 Stat. 560....... 405 1913, Mar. 1, c. 90, 37 Stat. 699 .............. 346,349 1913, June 30, c. 4, § 18, 38 Stat. 77 ................ 429,430 1913, Oct. 22, c. 32, 38 Stat. 219, 220.............. 236 1914, July 17, c. 142, 38 Stat. 509........... 67,68 1914, Aug. 1, c. 222, 38 Stat. 582, 600 ............ 430 1914, Sept. 26, c. 311, § 5, 38 Stat. 717.......... 196 1914, Oct. 15, c. 323, § 3, 38 Stat. 730............... 3 1915, Mar. 4, 38 Stat. 1228 . 430 1916, May 18, c. 125, 39 Stat. 125, 148 ....... 430 1916, Aug. 29, c. 416, § 19, 39 Stat. 545 ......... 411 1916, Sept. 8, e. 463, 39 Stat. 756................... 326 1916, Sept. 8, c. 463, §§ 804- 806, 39 Stat. 756.... 325 1917, Mar. 2, c. 146, 39 Stat. 969, 985 ............. 430 TABLE OF STATUTES CITED. LIX Page. 1917, Mar. 2, c. 146, § 18, 39 Stat. 969 ......... 429 1917, Mar. 3, c. 162, 39 Stat. 1058, 1069........ 346,350 1917, Mar. 4, c. 179, 39 Stat. 1134, 1165............ 346 1917, Oct. 3, c. 63, §§ 500, 502, 30 Stat. 300.... 407 1918, May 25, c. 86, § 18, 40 Stat. 561.......... 430 1918, July 1, c. 114, 40 Stat. 704, 705.............. 202 1918, July 3, c. 128, 40 Stat. 755................... 346 1919, Feb. 24, c. 18, 40 Stat. 1057 ................. 407 1919, June 30, c. 4, 41 Stat. 3..................... 165 1919, June 30, c. 4, § 18, 41 Stat. 3................430 1919, Oct. 28, c. 85, 41 Stat. 305................... 93 1919, Oct. 29, c. 89, 41 Stat. 324 .................. 346 1920, Feb. 14, c. 75, § 18, 41 Stat. 408.......... 430 1920, Feb. 25, c. 85, § 20, 41 Stat. 437........ 66,69 1921, Mar. 3, c. 119, 41 Stat. 1225, 1243...... 432 1921, Nov. 23, c. 134, § 5, 42 Stat. 222........... 93 1921, Nov. 23, c. 136, § 245 (a) (2), 42 Stat. 227.............. 89 1922, Jan. 31, 42 Stat. 361.. 325 1922, May 24, c. 199, 42 Stat. 552, 575........ 432 1922, Sept. 20, c. 347, 42 Stat. 857............. 165 1923, Jan. 24, c. 42, 42 Stat. 1174, 1196.... 432 1924, Mar. 3, 43 Stat. 1730. 471 1924, May 20, c. 162, 43 Stat. 133..............419 1924, May 29, c. 210, 43 Stat. 244... 161,162,163 1924, June 5, c. 264, 43 Stat. 390, 398........ 432 1925, Feb. 13, c. 229, 43 Stat. 936.. 503,504,506, 507,512,513,517,518 Page. 1925, Feb. 13, c. 229, § 3 (b), 43 Stat. 936... 203, 205 1925, Feb. 13, c. 229, § 8, 43 Stat. 936.......... 504 1925, Feb. 13, c. 229, § 8 (a), 43 Stat. 936... 544 1925, Feb. 13, c. 229, § 12, 43 Stat. 936.......... 113 1925, Mar. 3, c. 462, 43 Stat. 1141, 1148.... 432 1926, Feb. 26, c. 27, §§ 401 (a), 1101, 44 Stat. 9.. 384 1926, May 10, c. 277, 44 Stat. 453, 460 ....... 432 1926, May 16, 44 Stat. 568. 419 1927, Jan. 12, c. 27, 44 Stat. 934, 948.............. 432 1927, Mar. 3, c. 299, 44 Stat. 1347............ 162 1927, Mar. 3, c. 302, 44 Stat. 1349 ........... 484 1928, Mar. 7, c. 137, 45 Stat. 200, 216........ 432 1928, May 21, c. 664, 45 Stat. 685............. 208 1928, May 29, c. 852, § 22 (c), 45 Stat. 791.... 173 1928, May 29, c. 852, § 203 (a) (2), 45 Stat. 791. 89 1929, Jan. 19, c. 79, 45 Stat. 1084.................. 350 1929, Feb. 19, 45 Stat, 1229. 419 1929, Mar. 4, c. 705, 45 Stat. 1562, 1577.... 432 1930, June 17, c. 497, 46 Stat. 590......... 326,351 1930, June 17, c. 497, § 388, 46 Stat. 590.......... 325 1930, July 3, c. 863, § 5, 46 Stat. 1016......... 212 1932, June 22, c. 271, 47 Stat. 326............. 346 1934, May 14, c. 283, § 1, 48 Stat. 775........ 168 1934, May 18, c. 301, 48 Stat. 781............. 346 1934, May 28, c. 365, 48 Stat. 811......... 311-333 1934, May 28, 48 Stat. 1744. 312 1934, June 7, c. 424, § 77A, 48 Stat. 911...........462 LX TABLE OF STATUTES CITED. Page. 1934, June 7, c. 424, § 77B, 48 Stat. 911.. 19,25,79, 82,434-444,447-467 1934, June 7, c. 424, § 77B, (b) (5), 48 Stat. 911. 19 1934 June 7, c. 424, § 77B, (b) (10), 48 Stat. 911.................. 447 1934, June 7, c. 424, § 77B, (c) (8), 48 Stat. 911. 23 1934, June 7, c. 424, § 77B, (c) (10), 48 Stat. 911................ 83,87 1934, June 7, c. 424, § 77B, (f), 48 Stat. 911.... 22 1934, June 7, c. 424, § 77B, (k), 48 Stat. 911.... 25 1934, June 19, c. 652, 48 Stat. 1064........... 235 1934, June 19, c. 652, § 213 (c), 48 Stat. 1064... 244 1934, June 19, c. 652, § 220 (b), 48 Stat. 1064... 243 1934, June 19, c. 652, § 402 (a), 48 Stat. 1064.. 236 1934, June 19, c. 652, §§ 501, 502, 48 Stat. 1064.. 245 1934, June 19, c. 674, § 8, 48 Stat. 1178 ....... 499 1935, July 24, c. 412, 49 Stat. 494............ 343 1935, July 24, c. 412, §§ 1, 2, 49 Stat. 494..... 344 1935, Aug. 20, c. 577, 49 Stat. 664 ........... 434 1935, Aug. 22, c. 605, 49 Stat. 682....... 130-151 1935, Aug. 26, c. 687, 49 Stat. 803 ........... 249 1935, Aug. 29, c. 809, 49 Stat. 965........... 434 1935, Nov. 14, 49 Stat. 3480. 313 Constitution. See Index at end of volume. Judicial Code. § 24 (1)........ 112,168 § 28 112 § 37 277 § 155 202 § 237 (a)........... 503, 506,512,513,518 Page. Judicial Code—Continued. § 237 (c)....... 503, 512,513,517,518 § 240 26 § 240 (b) (c).......504 § 262 26 § 721............. 225 Revised Statutes. § 911........... 103,104 § 914............... 102 § 1088 ............. 419 § 2097.............. 423 § 3242............... 93 § 4887.............. 204 § 4952.............. 328 § 5147............... 56 § 5219...... 112,115,116 § 5242 ........ 52,56,57 § 5270............... 10 U. S. Code. Title 11, § 29.............. 83 §§ 93, 103 ...... 82 § 104 74 § 110 82 § 207 79,434 Title 12, §§ 64, 66 ............ 222 § 73............. 56 § 91.......... 52,56 § 548....... 112,115 Title 15, § 14.............. 3 §§ 257-257Ì.........208 Title 18, § 651......... 10 § 652 9 § 682 ....... 208,314 Title 24, § 52......... 214 § 136 212 § 138 213 Title 25, § 122 ....... 423 Title 26, §§ 700, 701, 1049, 1350............ 384 § 1397......... 93 § 1691......... 384 Title 27, § 3....... 93 Title 28, § 41..... 112,168 § 41 (1), (16).... 53 TABLE OF STATUTES CITED. LXI Page. U. S. Code—Continued. Title 28—Continued. § § 47, 47 (a)...236 § 71.... 112,379,380 § 80 .......... 277, 377,378,380 § 261........... 202 § 282 ...... 419,420 § 288....... 203,205 § 288 (b)........419 § 347............ 26 § 350.. .. 419,421,544 § 377 26 § 380 ....... 33,300 § 387........... 108 § 424............ 145 § 721............ 103 Page. U. S. Code—Continued. Title 28—Continued. § 724 102 § 725 225 Title 35, § 32... 204 § 68 202 Title 38, § 11 (d).....212 Title 46, § 688....... 78 Title 47, § 151 235 § 402 (a) 236 Title 48, Chapter 6......405 §§ 1305, 1307, 1310, 1312,1313,1314. 405 Title 49, § 20 (11).... 28 (B) Statutes of the States And Territories Alabama. Code, § 8610.......... 147 Arkansas. Code, § 6334.......... 147 California. Constitution, Art. XX, § 2, as amended Nov. 6, 1934.............. 60 1931 Stats., p. 583... 199 1933 Stats., p. 793... 199 1935, Act of June 13, c. 330, §§ 2 (k); 3; 5 (8), (13); 6 (d), (f); 7; 10; 11; 31; 49................... 60 Fair Trade Act, §§ 1 and 1%................ 199 Deering’s Gen. L., 1931, Vol. 3, Act 8782.... 199 Colorado. 1913 Laws, c. 44, §§ 40, R5 9 Comp 1921,” §§ 2676,2740............... 2 District of Columbia. 1901 Code, § 215......... 139,141 § 217.... 132,139,141 1929 Code, Title 6, § 366........ 145 Title 18, § 360.... 132 Florida. Code, § 4359.......... 147 Illinois. 1935 Rev. Stats., c. 3, § 70, par. 71.. 227 c. 24, Art. V, §§ 54, 55, 56, 91............. 388 1935 State Bar Act, c. 140, §§ 8 et seq.... 185 Fair Trade Act, §§ 1, 2. 185 Cahill’s Stats. (1923), c. 3, par. 68... 228 Cahill’s Rev. Stats. (1929), c. 73, par. 331.... 91 c. 73, par. 375, § 5-c.............. 91 Smith-Hurd Rev. Stats., 1935, c. 12iy2, §§ 188 et seq.......... 185 Chicago, Rev. Code, 1931, §§ 525, 526, 2939, 2947, 2950, 3612, 3623 ........... 388 Indiana. Code, § 9-1504-4....... 147 Iowa. 1935 Code, c. 329 G-l. 33 Louisiana. Code, Art. 507 (1).... 147 Massachusetts. 1891 Acts, c. 425...... 284 1907 Acts, c. 563............. 284,295 c. 563, § 25...... 296 LXII TABLE OF STATUTES CITED. Page. Massachusetts—Continued. 1909 Acts, c. 527, § 8.. 284, 296 1924 Acts, c. 128..... 284 Gen. L. (Ter. Ed.), c. 65, § 1 284,285 § 2 284,285,296 § 7 293 § 36 284,286 Mississippi. Constitution, § 73.... 415 Code, § 3138.......... 117 Missouri. 1929 Rev. Stats., §3152. 76 Code, § 8771.......... 147 Montana. 1921 Rev. Code, § 3906........... 169, 170 New York. 1906 Laws, c. 326, § 58. 180 1935 Laws, c. 630..... 106 Civil Practice Act, § 774............ 106 § 802 (1), (3).... 107 Insurance Law, § 71............. 155 § 109....... 79,85,87 Tax Law, § 214, Art. 9-A... 517 §§ 351, 351a..... 369 Page. New York—Continued. Workmen’s Compensation Law, § 34........ 153 Ohio. 115 Ohio Laws 3, §§ 1 et seq....... 303 §§ 687-687-23.... 303 Oregon. 1933 Laws, c. 459.... 356 1930 Code, §§ 14-3110-14-3112............... 356 Philippines. Act No. 4051, § 7..... 411 Tennessee. Code, § 10007......... 147 Texas. 1933 Acts, 1st Called Sess., c. 12......... 35 1933 Acts, Reg. Sess., c. 162, § 2............. 35 Vernon’s Ann. Stats., Art. 7071.............. 35 Vermont. Code, § 1237........... 147 Virginia. Constitution, § 106.... 104 1732 Acts, c. 10, § 8, 4 Va. Stats. (Hen-ing) 352............ 101 1849 Code, c. 167, § 5. 101 1919 Code, § 6046..... 101 (C) Treaties 1794, Great Britain, 1 Mal- loy, p. 605............... 7 1842, Great Britain, 1 Malloy, p. 655.................. 7 1843, France, 1 Malloy, p. 526...................... 7 1850, Switzerland, 2 Malloy, p. 1767................. 7 1851, Sept. 17, Indians, 2 Kappler Indian Affairs, 2d ed., p. 594............. 162 1852, Prussia, 2 Malloy, p. 1503.................... 13 1855, Oct. 17, 11 Stat. 657, Indians.................... 162 1860, Venezuela, 2 Malloy, p. 1854...................... 2 1861, Mexico, 1 Malloy, p. 1127..................... 13 1867, Dominican Republic, 1 Malloy, p. 413.......... 7 1868, July 3, 15 Stat. 673, Indians............... 485 1868, Italy, 1’ Malloy, p. 966....................... 7 1870, Nicaragua, 2 Malloy, p. 1287................... 7 1871, Orange Free State, 2 Malloy, p. 1312......... 7 1872, Ecuador, 1 Malloy, p. 436.................... 7 1886, Japan, 1 Malloy, p. 1027.................... 12 1889, Great Britain, 1 Malloy, p. 740............... 7 1896, Argentine Republic, 1 Malloy, p. 26.......... 12 TABLE OF STATUTES CITED. LXIII Page. 1896, Orange Free State, 2 Malloy, p. 1316......... 12 1899, Mexico, 1 Malloy, p. 1186..'.............. 12,13 1903, Guatemala, 1 Malloy, p. 881.............. 12,13 1905, Nicaragua, 2 Malloy, p. 1295............. 12,13 Page. 1905, Uruguay, 2 Malloy, p. 1828.................. 12,13 1909, Jan. 6, 37 Stat. 1526, France................ 6-18 1931, Dec. 22, 47 Stat. 2122, Great Britain............. 7 (D) Foreign Statutes England. 22 Hen. VIII, c. 14.... 145 32 & 33 Viet. c. 71, § 23 .................. 442 46 & 47 Viet., c. 52, § 55 (1), (3), (7)..... 442 4 & 5 Geo. V, c. 59, § 54 (1), (3), (7)..... 442 Mexico. Constitution, 1917, Art. 27.................. 473 Chihuahua, Agrarian Law. 473,474 CASES ADJUDGED IN THE SUPREME COURT OF THE UNITED STATES AT OCTOBER TERM, 1936. WOOLSEY v. BEST, WARDEN. APPEAL FROM THE SUPREME COURT OF COLORADO. No. 256. Jurisdictional statement distributed September 10, 1936.— Decided October 12, 1936. 1. Where there has been a trial for a statutory offense in a state court having jurisdiction, and conviction has been affirmed by the Supreme Court of the State, the party convicted has no federal right to attack the judgment collaterally in the state courts by raising in habeas corpus a federal question concerning the validity of the statute defining the offense, which was not raised, but could have been raised, in the earlier proceedings. P. 2. 2. An appeal from a state court will be dismissed if it does not appear that the decision complained of.was not based upon an adequate non-federal ground. Id. Appeal dismissed. Mr. Thomas H. Gibson was on the brief for appellant. Mr. Byron Rogers, Attorney General of Colorado, and Messrs. Charles Roach, Walter F. Scherer, and Pierpont Fuller, Jr., Assistant Attorneys General, were on the brief for appellee. Per Curiam. Appellant brought this proceeding in the Supreme Court of Colorado to obtain a writ of habeas corpus. His petition was denied without opinion. It appears that appellant was held pursuant to conviction for violation 107510°—37--------1 J 2 OCTOBER TERM, 1936. Opinion of the Court. 299 U. S of § 2676 C. L. 1921, being § 40, c. 44, Session Laws 1913, of the laws of Colorado (see also § 2740 C. L. 1921, being § 85, c. 44 of Session Laws of 1913), the judgment of conviction having been affirmed by the Supreme Court of the State. Woolsey v. People, 98 Colo. 62; 53 P. (2d) 596. It is well established that the writ of habeas corpus cannot be used as a writ of error. This is the rule in Colorado as well as in this Court. The judgment of conviction was not subject to collateral attack. People ex rel. Burchinell v. District Court, 22 Colo. 422; 45 Pac. 402; Martin v. District Court, 37 Colo. 110, 115; 86 Pac. 82; Chemgas v. Tynan, 51 Colo. 35; 116 Pac. 1045; In re Arakawa, 78 Colo. 193, 196; 240 Pac. 940; In re Nottingham, 84 Colo. 123, 128; 268 Pac. 587. Compare Harlan v. McGourin, 218 U. S. 442; Riddle v. Dyche, 262 U. S. 333; Craig v. Hecht, 263 U. S. 255, 277; Knewel v. Egan, 268 U. S. 442, 445, 446; Cox v. Colorado, 282 U. S. 807. It is apparent from the record submitted that the state court had jurisdiction to try the appellant for violation of the statute in question and that any federal question properly raised as to the validity of the statute could have been heard and determined on appeal to this Court from the final judgment in that action. The Supreme Court of the State was not required by the Federal Constitution to entertain such questions on the subsequent petition for habeas corpus, and it does not appear that its denial of the petition did not rest upon an adequate non-federal ground. Lynch v. New York, 293 U. S. 52, and cases there cited. The appeal is dismissed for the want of jurisdiction, Dismissed. PICK MFG. CO. v. GENERAL MOTORS CO. 3 Opinion of the Court. PICK MANUFACTURING CO. v. GENERAL MOTORS CORP, et al. CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SEVENTH CIRCUIT. No. 12. Argued October 13, 14, 1936.—Decided October 26, 1936. 1. A form of contract by which dealers in automobiles agree with the manufacturers that they will not sell, offer for sale, or use in the repair of the vehicles, second hand or used parts or parts not manufactured or authorized by the manufacturer, is not violative of the Clayton Act if its effect has not been in any way substantially to lessen competition or to create a monopoly in any line of commerce. P. 4. 2. Findings concurred in by the District Court and Circuit Court of Appeals are accepted by this Court unless clear error is shown. P. 4. 80 F. (2d) 641, affirmed. Mr. Carl B. Rix for petitioner. Mr. John M. Zane, with whom Messrs. Franklin D. Trueblood, Thomas Francis Howe, and Henry S. Rademacher were on the brief, for respondents. Per Curiam. By this suit petitioner challenged the validity under § 3 of the Clayton Act (38 Stat. 730, 731, 15 U. S. C. 14) of a provision of the contracts made with dealers by selling organizations of the General Motors Corporation. The provision in the contract between the Chevrolet Motor Company and dealers is as follows: “Dealer agrees that he will not sell, offer for sale, or use in the repair of Chevrolet motor vehicles and chassis second-hand or used parts or any part or parts not manufactured by or authorized by the Chevrolet Motor Company. It is agreed that Dealer is not granted any 4 OCTOBER TERM, 1936. Opinion of the Court. 299U.S. exclusive selling rights in genuine new Chevrolet parts or accessories.” There is a similar provision in contracts made by the Buick company. The District Court dismissed the bill of complaint for want of equity and its decree was affirmed by the Circuit Court of Appeals. 80 F. (2d) 641. Upon the evidence adduced at the trial the District Court found that the effect of the clause had not been in any way substantially to lessen competition or to create a monopoly in any line of commerce. This finding was sustained by the Circuit Court of Appeals. Id., p. 644. Under the established rule, this Court accepts the findings in which two courts concur unless clear error is shown. Stuart v. Hayden, 169 U. S. 1, 14; Texas