senting opinion in Bolton v. Las Camas, etc., Co., 10 Wash. 257, 38 Pac. 1017, majority holding legal title to homestead did not vest until patent issued.

Taxation. Contingent right of pre-emption, in public lands granted to Pacific railway, conferred no exemption from taxation, whether land was patented or not; Railway v. Prescott, 16 Wall. 603, 21 L. 373, overruled on this point, p. 462.

Approved in Board v. Central Colo. Imp. Co., 2 Colo. 635, holding confirmed Mexican grant subject to tax; generally in Northern Pacific Ry. v. Myers, 172 U. S. 598, 19 S. Ct. 279, Mobile, etc., R. Co. v. Moseley, 52 Miss. 135, and Wisconsin Cent. R. Co. v. Taylor County, 52 Wis. 55, 8 N. W. 835.

Public lands.- Payment of costs of survey of land granted to Pacific railroad, was condition precedent to company's right to receive title from government, p. 462.

Cited and principle applied in New Orleans Pac. Ry. Co. v. United States, 124 U. S. 131, 31 L. 386, 8 S. Ct. 421, reviewing authorities, to same effect, though costs were incurred before grant was made; Ankeny v. Clark, 148 U. S. 356, 37 L. 479, 13 S. Ct. 621, affirming S. C., 1 Wash. 557, 20 Pac. 587, citing cases, holding title of grantee of Northern Pacific Railroad Company, imperfect.

Limited in Washington, etc., Co. v. Northern Pac. R. Co., 2 Idaho. 519, 21 Pac. 660, and Tarpey v. Salt Co., 5 Utah, 499, 17 Pac. 633, both holding a grant to railroad held to be in præsenti, vesting equitable interest; Central Branch v. Wilcox, 14 Kan. 268, company had assignable interest, and held subsequently-acquired patent in trust for assignee.

Taxation. When grant of public lands has been perfected by issue of patent, State's right to tax is complete, p. 463.

Cited in Central Pacific R. Co. v. Nevada, 162 U. S. 519, 40 L. 1059, 16 S. Ct. 886, to same effect; Wisconsin Cent. R. Co. v. Taylor County, 52 Wis. 55, 8 N. W. 835, reviewing numerous authorities, holding State might exempt such lands for terms of years.

Miscellaneous. Cited generally in dissenting opinion in Barden v. Northern Pac. R. Co., 154 U. S. 348, 38 L. 1009, 14 S. Ct. 1046, and Northern Pac. R. Co. v. Walker, 47 Fed. 682.

22 Wall. 464-479, 22 L. 752, HUNNEWELL v. CASS COUNTY. Taxation.- Nebraska statute seems to fix March 1st as criterion to determine who shall pay personal property tax, and what county shall receive for it, p. 477.

Cited in County Commrs. v. Wilson, 15 Colo. 95, 24 Pac. 565, collecting authorities, property brought into State after date fixed not taxable for that year.

Taxation. Where, at time bill to enjoin levy of State tax on railroad lands was filed, United States had no interest in said lands which would forbid the tax, and it was not clear that such interest existed at time assessment was made, court refused injunction, p. 478.

22 Wall. 479-491, 22 L. 789, TAYLOR v. THOMAS.

War.- Act of Mississippi legislature of December 19, 1861, authorizing issue of "cotton notes," was an act passed in aid of the Rebellion and vold, and such notes are not receivable for taxes, p. 486.

War.-Act passed in aid of Rebellion is void, though passed by legislature elected before secession, and otherwise innocent of any treasonable act, pp. 488, 489.

States. Legislature of Mississippi, after that State became member of insurrectionary Confederacy, ceased to represent the State as constitutional member of Federal Union, p. 489.

Approved in Pennywit v. Foote, 27 Ohio St. 622, 22 Am. Rep. 354, reviewing authorities, judgment of court in rebel State not within full-faith-and-credit clause of Constitution.

War.- Acts necessary to peace and good order among citizens are valid, when proceeding from an actual, though unlawful government, p. 489.

Distinguished in Bragg v. Tuffts, 49 Ark. 562, 6 S. W. 161, collecting authorities, and holding treasury warrants, issued as war measure, void.

War.- Judicial and legislative acts of Confederate States, hos tile in their purpose or mode of enforcement to authority of national government, or which impaired rights of citizens under the Constitution, are void, p. 491.

Approved and applied in Isaacs v. Richmond, 90 Va. 31, 39, 17 S. E. 761, 763, currency notes issued by Richmond held void.

22 Wall. 492-496, 22 L. 736, UNITED STATES v. SAUNDERS. Statute should be construed according to its intent and meaning as evidenced by state of law previous to its enactment, as well as Its language, pp. 494-496.

Cited in School Directors v. School Directors, 81 Wis. 433, construing word 'credits" in act concerning erection of counties; State v. Shove, 96 Wis. 9, 65 Am. St. Rep. 20, 70 N. W. 314, 87 L. R. A. 146, citing cases, where certificate of deposit payable in future, was issued for money banked, such money Was deposit."

on

United States. Act of July 28, 1866, providing for addition of 20 per cent. to salaries of certain government employees, did not include superintendent of public garden of agricultural department, p. 496.

22 Wall. 496-513, 22 L. 858, PITAT'S ADMR. v. UNITED STATES. Evidence.- Parol evidence of what passed between parties before contract was put in writing, or while it was in preparation, is not, in general, admissible to vary terms of written contract, p. 506.

Evidence. Subsequently to reducing contract to writing, and before breach, parties may, by new contract, waive same, annul it or vary it in any way, which new contract may, in proper case, be proved partly by original written agreement and partly by subsequent verbal terms, p. 506.

Cited in extensive notes in 37 Am. Dec. 153, 161, and 56 Am. St. Rep. 662.

Contracts.-A benefit to defendant, and loss to plaintiff, directly resulting from defendant's promise, is sufficient consideration moving from plaintiff to enable him to maintain action on the promise, pp. 507, 508.

Evidence. Where army contractor furnished rations for some time, under written agreement, when, government being unable to carry out its part of contract, said written contract was abandoned, and pursuant to oral agreement with secretary of war, he continued to furnish rations at a different rate, parol evidence was admissible to prove the new contract, p. 507.

United States.- Commissioners appointed by Congress to audit and adjust claims against government do not possess judicial power to bind parties; but if claimants appear and accept terms awarded as final settlement without protest, they preclude themselves from further claim and litigation, p. 509.

United States. Where commissioners are forbidden by law to allow claimant more than specified amount, it would be unreasonable to suppose Congress meant that he should relinquish large balance found to be due him, p. 510.

Miscellaneous.- Miscited in State v. Whitworth, 8 Lea, 623.

22 Wall. 513-527, 22 L. 758, ROBINSON ▼. ELLIOTT.

Chattel mortgage which simply allows mortgagor to retain possession and use of property until breach of condition is, when duly recorded, prima facie valid in Indiana, p. 521.

Cited and principle applied in Juvell v. Knight, 123 U. S. 434, 31 L. 193, 8 8. Ct. 195, collecting cases, question of fraud in sale to

Constitutional law. Provision of State Constitution that " general assembly shall have no power, for any purpose, to release lien held by State upon any railroad," construed to mean that while debt remains, legislature may not let go security for it, and not to forbid sale or compromise of claim for less than total indebtedness, pp. 369, 370.

Cited in Cleveland City Ry. Co. v. Cleveland, 94 Fed. 408, collecting cases, statute did not forbid city to modify contract with company as to rates; State v. Chappell, 74 Mo. 347, construing later constitutional provision further restricting power of legislature.

Railroads. Missouri act of 1868, providing for sale of Pacific railroad and foreclosure of State's lien thereon, not repugnant to provision of Missouri Constitution forbidding legislature to release State's lien on any railroad, nor with railroad ordinance adopted with Constitution; compromise or sale of State's claim against said road and release of lien, under said act, held valid, pp. 371, 372, 873.

Cited in Ketchum v. Pacific R. R., 4 Dill. 85, F. C. 7,739, declaring lien of county on earnings of road, under provisions of said act.

Statutes.- Act having many details, but all relating to one general subject, held not repugnant to constitutional provision requiring that no law shall relate to more than one subject, which shall be expressed in title, p. 373.

Cited and applied in State v. Illinois Cent. R. Co., 33 Fed. 766, collecting authorities, upholding statute relative to disposal of certain lands on Chicago water front; Cantini v. Tillman, 54 Fed. 975, reviewing authorities, upholding " dispensary act," under Constitution of South Carolina; Block v. State, 66 Ala. 495, and Howell v. State, 71 Ga. 230, 51 Am. Rep. 263, reviewing authorities, statute prohibiting sale of liquor in two localities, held valid; Carson v. State, 69 Ala. 240, citing cases, prohibition statute valid, though more liquors mentioned in act than in title; Wilson v. Benton, 11 Lea, 56, particulars of assessment and collection stated in act for collection of revenue.

Distinguished in Ballentyne v. Wickersham, 75 Ala. 536, reviewIng authorities, act containing two independent subjects, held invalid; County Commrs. v. Aspen, etc., Co., 3 Colo. App. 225, 32 Pac. 718, where interpolation of new section was not permissible, under title of amendatory act.

States. Bill against governor to enjoin sale of railroad under lien, in favor of State, already released, entertained by Circuit Court, and injunction granted, p. 374.

Approved and principle relied upon in Lynn v. Polk, 8 Lea, 259, reviewing authorities, suit against funding board not forbidden as against State.

Railroads. A railroad mortgage, in favor of State, and existing by virtue of statute, incidentally recognized as valid, p. 374.

Cited to this point in note in 4 Am. St. Rep. 702.

Constitutional law. Fundamental principles of government, found in Constitutions, must necessarily be declared in terms very general, because they must be very comprehensive, Miller, J., dissenting, p. 381.

Approved in Opinion of the Justices, 66 N. H. 655, 33 Atl. 1090, reviewing numerous authorities, holding property of railroad could not be taken for less than its value without owner's consent.

Miscellaneous.- St. Louis, etc., Ry. v. Loftin, 30 Ark. 701, not in

point.

22 Wall. 381-394, 22 L. 796, MORGAN v. CAMPBELL.

Landlord and tenant. At common law, landlord could distrain any goods found on premises at time of taking, but had no lien until actual seizure, p. 390.

Cited in note in 41 Am. Dec. 211.

Liens. Statutory lien implies security upon the thing before warrant to seize it is levied; levy and sale are only means of enforcing it, p. 390.

Cited in Rosenberg v. Shaper, 51 Tex. 142, where statutory llen of landlord attached independently of distress warrant.

Landlord and tenant.— In Illinois, landlord has no common-law llen on goods of tenant for rent, and no statutory lien, except as to growing crops, p. 392.

Cited in First Nat. Bank v. Adam, 138 Ill. 499, 28 N. E. 957, reviewing cases, provision of lease did not give lien superior to subsequent mortgage; Kellogg v. Newspaper Co. v. Peterson, 162 III. 161, 53 Am. St. Rep. 303, 44 N. E. 412, sale of goods, held valid, as against subsequent levy of distress warrant for rent.

Bankruptcy.- Assignment in bankruptcy relates back to commencement of proceedings, and vests title to bankrupt's estate, in assignee, though it is then attached on mesne process as property of bankrupt, p. 393.

Approved in Cunningham v. Hall, 69 Me. 354, collecting cases, composition did not discharge attachment lien on property never conveyed to assignee; Hirshiser v. Tinsley, 9 Mo. App. 342, holding summons in creditor's suit such mesne process.

Bankruptcy.- Main purpose of bankrupt act to distribute property of bankrupt equally among creditors, and creditor, who has not security which binds property, at time proceedings are begun, is prevented from obtaining it, p. 393.

Approved in Trow v. Lovett, 122 Mass. 573, filing of bill to apply property to execution, gave no such lien.