REBELLION.
SEE BONDS, 3, 4.
BILLS AND NOTES, 14.
1. In an action on a bond given by defendant in a replevin action, conditioned to return the prop
CAPTURED AND ABANDONED PROPERTY, 1-4. erty replevied, if it was so adjudged, on recovery
9. A motion of one defendant to transfer the cause, as to himself, from the State to the Circuit Court, cannot be granted unless there can be a final determination of the case, so far as it concerns him, without the presence of the other defendant as a party.
by plaintiff, the scizure by the marshal on a writ of de retorno habendo, and tender of the property to plaintiff, satisfied the bond and the judgment.
2. If the defendant injured the property or cul- pably suffered it to become injured, while it was in his possession, a remedy cannot be had in a suit on the bond.
3. If a writ de retorno habendo had issued, it would have been the duty of the defendant to seek the plaintiff and deliver the property to him if he would receive it.
4. Where logs cut from the lands of the State without license, have been intermingled with the logs cut from other lands, so as not to be distin- guishable, the State is entitled, under the law of Minnesota, to replevy an equal amount from the whole mass.
5. In a suit on a replevin bond, the defendants cannot avail themselves of the failure of the court to render in the replevin suit the alternative judg- ment for the return of the property or for its value, even if that were an error.
Sweeney v. Lomme,
RES JUDICATA.
1. One will be bound by a decree of the state court if he was a party to the proceedings. Williams v. Bankhead, 184
and upon its receivers, when they were parties and 2. A judgment is conclusive upon a corporation, contested the claim, and, subsequently, the at.or- ney for the receivers consented to its entry.
307 3. Where a point has been decided in a state court, it is res judicata between the parties, and cannot be litigated anew on the same contract in a Federal Court.
Tioga R. R. Co. v. B. & C. R. R. Co. 4. A decree of the District Court in a bankruptcy case is as conclusive as the decree of any other court of general jurisdiction, and cannot be im- peached except in the court where it was entered. or by some direct proceeding in some other court of competent jurisdiction.
5. Whenever a judgment or decree is procured through fraud, or by collusion of the parties, for the purpose of defrauding some third person, such ceeding, the fraud or collusion by which the judg- third person may show, even in a collateral pro- ment was obtained.
2. What diminution will constitute an evasion of 10. Where the bill prayed a foreclosure of a mort- the rights of the first appropriator, will depend up-
on the question whether his use and enjoyment of the water to the extent of the original appropria- tion, has been impaired by the acts of the other parties. Idem,
452 3. Whether upon a bill asserting that the prior rights of the first appropriator have been invaded, a court of equity will restrain the acts of the party complained of, will depend upon whether the in jury alleged be irremediable; whether an action at law would afford adequate remedy; whether the parties are able to pay the damages and other con- siderations which govern a court of equity in is- suing injunctions.
Idem, 452 4. By the Act of Congress of July 26, 1866, the customary law with respect to the use of water, which has grown up among occupants of the public land, is recognized as valid.
SALES.
SEE ATTORNEY, 4.
VENDOR AND VENDEE, 1-4.
1. Upon a sale of personal property, the price to be fixed by arbitration, if the arbitration be ren- dered impossible by the act of the vendee, the price must be fixed by the jury on a quantum vale- bat.
Humaston v. Telegraph Co.,
279 2. Where the vendee agreed to pay for personal property, certain shares of stock which he failed to deliver, and is sued on the agreement, the value of the stock, when the bargain was concluded and not at any other time, is the evidence of the price of the property. idem,
SALT SPRINGS.
SEE LANDS, 28.
SALVAGE.
A return to a summons by the sheriff, that he has served the defendant personally therewith, is suf- ficient without stating that the service was made in his county. 70
Knowles v. Logansport Gas-Light Co., SPECIFIC PERFORMANCE.
1. Specific performance is never decreed, where the party can be otherwise fully compensated. Memphis v. Brown,
264 2. To justify a decree for the specific perform- ance, by vendor, of a parol contract for the sale of real estate, the contract sought to be enforced, and its performance on the part of the vendee, must be clearly proved.
Rogers Locomotive, etc., Co. v. Helm, 563 3. The agreed price, a description of the real es- tate agreed to be sold and payment of such price, must be shown. Idem,
10. Where the constitutionality of a state Act au- thorizing the issue of bonds, by a municipality, has been affirmed by the Supreme Court of the State, such decision is binding upon this court. 517
11. The Pennsylvania Act of May, 1868, does not impair any obligation of the State not to impose a tax upon the Erie Railway Company, created by the several Acts in relation to that Company.
12. An Act, general in its language as to a sub- ject is valid, although special legislation is for- bidden in the State Constitution.
2. The writ of error may be served at any time before, or simultaneously with, the filing of the bond. Telegraph Co. v. Eyser, 43 3. Where a judgment has been stayed by super- sedeas before it has been enforced by execution, no new supersedeas is necessary.
Commissioners v. Gorman,
4. A supersedeas stays proceedings only from the filing of the bond. It prevents further proceeding under an execution which has been issued, but does not interfere with what has already been done. Idem. 226
5. Where the bond was filed too late to prevent the removal of defendant from his office in pur- suance of the authority of the judgment, this court cannot order him to be restored.
TAXES AND TAX SALES.
SEE BANKRUPTCY, 24.
CONSTITUTIONAL LAW, 1, 8-10. EVIDENCE, 43.
INJUNCTIONS, 1.
MANDAMUS, 2.
RAILROADS, 11.
STATE LAWS AND DECISIONS, 7.
1. The appropriate remedy against a municipality for neglect to collect the tax to pay a judgment against it, is a writ of mandamus commanding the municipality to levy and collect the tax. A new writ may issue as often as the occasion rèquires. Rees v. Watertown,
2. Where the writ of mandamus is unavailing for, tiller, when sued for it, can set up the defense that such purpose, this court has no authority to ap- the tax was illegally assessed. point its own officer to levy and collect the tax. Idem.
3. The Internal Revenue Act of July 13, 1866, authorizes the levy and collection of a tax upon the accumulated earnings of a savings bank, carried to the contingent fund.
Savings Bank v. United States.
80 4. An action of debt is maintainable in the cir- cuit court by the United States for the recovery of the taxes. Idem,
5. No other assessment than that made by the statute was necessary to determine the extent of the bank's liability.
So 6. The Legislature of a State can provide for the taxation of the owners of shares of the capital stock of a national bank, at the place within the State, where the bank was located, without regard to their places of residence.
Tappan v. Merchant's National Bank,
189 7. The power of taxation by any State is limited to persons, property or business within its jurisdic tion.
189 8. Personal property, in the absence of a statute to the contrary, follows the person of the owner, and has its situs at his domicil. But, for the pur- poses of taxation, it may be separated from him, and he may be taxed on its account at the place where it is actually located.
9. Shares of stock in a national bank are person- al property, and the law which creates them may separate them from the person of their owner for the purposes of taxation, and give them a situs of their own. Idem,
189 10. The State within which a national bank is situated has jurisdiction, for the purposes of tax- ation, of all the shareholders of the bank, both resident and non-resident, and of all its shares, and may legislate accordingly.
11. The power to levy and collect taxes does not belong to a court of equity. 223 12. Taxes are not liens unless declared so by the Legislature. 223
22. The Erie Railway Co. is liable to the tax im- posed by the Pennsylvania Act of May, 1868. Idem, 595
23. The term "capital," employed by a banker in the business of banking, in the 110th section of the Revenue Act of July 13, 1866, does not include moneys borrowed by him from time to time tem- porarily, in the ordinary course of his business, and such moneys are not liable to taxation as capital. Bailey v. Clark, 651
24. The contingent right of pre-emption in lands granted to the Pacific Railroad Company, does not constitute an exemption of those lands from state taxation. 747 Union & P. R. R. Co. v. McShane, 25. But the lands on which the costs of survey have not been paid, and for which the United States has not issued a patent to the company, are exempt from state taxation.
28. Where the depositors in a savings bank con- tracted not for a rate of interest upon their de posits, but for a share of the profits, although the profits were derived from interest, yet the portion divided to each was a dividend, and liable to a tax, under the Act of 1864, as amended in 1866. Cary v. Savings Union, 779
29. Where the United States granted lands to a State to aid in the construction of railroads and the State accepted the grant, it cannot tax the land while the title remained in the United States, nor while it held them as the trustee of the United States. S05
30. But when the State proceeding in the execu tion of the trust, had transferred its entire title to a railroad company, and the company had per- fected their title and acquired the right to sell the lands, they were subject to state taxation. 805
31. A state Act which imposes a tax with refer- ence to the railroad itself, does not im ose a tax upon the lands owned by the company not used nor necessary in operating the road.
32. A provision in a state Act exempting the lands specified from local taxation for three years, where there was no consideration, was the promise of a gratuity spontaneously made, which might be kept, changed or recalled at pleasure. 805 33. The taxing power may be restrained by con- tract in special cases for the public good. Idem, 805 34. Where the contract exists it is to be rigidly scrutinized, and never permitted to extend, either in scope or duration, beyond what the terms of the concession clearly require. Idem, 805
35. Certificates issued by a railroad company to its stockholders declaring that such stockholders are entitled to 80 per cent. of the capital stock held by them, with dividends thereon, are dividends of scrip within the meaning of the Internal Revenue Act levying a tax on dividends, and liable to such tax. 840
36. It is too late to object that the notice of the assessment was irregular, after an appeal. Idem,
37. Where, by the charter of a railroad company, exemption from taxation was given until the road was in operation two years, after such two years such road was liable to county and municipal taxa- tion. 850
38. An intention of the State to surrender the
5. A trust cannot fail for want of a trustee, or by the refusal of all the trustees to accept the trust. The court of chancery will appoint new trustees. Idem,
6. Where one conveyed certain lands to trustees for certain purposes, the deed to become void by its terms if a certain railroad was not completed within one year from its date; in an action of ejectment, by the grantors against persons in pos- session, began more than eight years after said year when the deed was to become void, a recon- veyance of the premises by the trustees to the grantor will be presumed in equity and at law. French v. Edwards, 534
7. The trustees being bound to reconvey, it is to be presumed they discharged that duty, rather than that they violated it, and it is not necessary that the presumption should rest upon proof that the conveyance had been executed. It is made be- cause right and justice require it.
8. Where there was no understanding or agree- ment between the purchaser at a public sale, and the trustee making the sale, and no collusion be- tween them, and no fraud in fact, and the duties of the trustee have since ended, and the sale has been confirmed by the court, the circumstance that years afterwards the trustee bought the prop- erty from the purchaser in good faith and for a fair price paid to him, does not vitiate and annul the public sale.
3. If a security founded upon a prior one be fa-
tally tainted with usury, and the prior one were free from it but given up and canceled, and the lat ter one thereafter be adjudged void, the prior one will be revived, and may be enforced as if the lat- ter one had not been given. 766 4. A vendor's lien may be revived under the same circumstances. In the same suit, wherein there is a failure to recover upon the void security by rea- son of the usury, the valid one, on account of which it was given, may be enforced.
VENDOR AND VENDEE.
SEE SALES, 1, 2.
1. On sale of real estate by contract, the title remains in the vendor, and the possession passes to- the vendee, and an equitable interest vests in the vendee to the extent of the payments made by him.
2. When the contract price is fully paid, the en- tire title is equitably vested in the vendee, and he may compel a conveyance of the legal title by the vendor, his heirs or assigns. The vendor is a tent of his payment. trustee of the legal title for the vendee to the ex- 539
2. Whatever puts an end to the equitable interest of the vendee-as notice, an agreement of the par- ties. a surrender, an abandonment-places the vendor where he was before the contract was made. 539
4. It does not alter the effect of a surrender or abandonment that the contract contains no clause of re-entry, or that the vendor has sought to en- to him before the surrender and abandonment. force payment of the amounts which became due Idem, 539
7. By the Act of July 13, 1861. the President was authorized in his discretion to license and per- mit commercial intercourse with any such part of such States, to be carried on only in pursuance of rules and regulations prescribed by the Secretary of the Treasury.
8. The "condition of hostility" remained im- pressed upon the territory of the States declared to be in insurrection until it was authoritatively
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