32 Am. St. Rep. 810, 811, 813, 16 S. E. 395, 396, 18 L. R. A. 397, 398, and n., holding railroad is not compelled to furnish facilities to an express company; Post v. Southern Ry., 103 Tenn. 202, 52 S. W. 306, holding that initial carrier cannot be compelled to make a through shipment to a point beyond its line. See 11 Am. St. Rep. 653, 61 Am. St. Rep. 361, and 62 Am. St. Rep. 513, 514, 515, 516, notes.

Distinguished in Central Trust Co. v. Wabash, etc., Ry., 29 Fed. 557, 560, enforcing contracts between railroads as to use of right of way; United States v. Delaware, etc., Ry., 40 Fed. 104, State v. Delaware, etc., Telephone Co., 47 Fed. 639, 640, and Delaware, etc., Telephone Co. v. Delaware, 50 Fed. 680, 3 U. S. App. 30, holding telephone company bound to furnish equal facilities to all; United States v. Addyston, etc., Steel Co., 85 Fed. 287, 54 U. S. App. 755, holding contracts restraining soliciting of orders are in restraint of trade; Covington, etc., Bridge Co. v. South, etc., Ry., 93 Ky. 141, 19 S. W. 404, 15 L. R. A. 829, holding bridge company could not remove rails for street cars.

Courts cannot make arrangement for business intercourse, in absence of usage, contract or law, p. 29.

Reaffirmed in Paxton, etc., Irr. Co. v. Farmers, etc., Irr. Co., 45 Neb. 901, 50 Am. St. Rep. 596, 64 N. W. 348, 29 L. R. A. 858, State v. Sioux City, etc., R. Co., 46 Neb. 699, 703, 65 N. W. 771, 772, 31 L. R. A. 54, 55, Delaware, etc., R. R. v. Central Stock, etc., Co., 43 N. J. Eq. 81, 10 Atl. 605, and Delaware, etc., R. R. v. Central Stock, etc., Co., 45 N. J. Eq. 55, 17 Atl. 148, 6 L. R. A. 858, and n. Approved in Joy v. St. Louis, 138 U. S. 50, 34 L. 859, 11 S. Ct. 258, enjoining railroad from refusing to permit other company to use its way; Union Pac. Ry. v..Chicago, etc., Ry., 163 U. S. 602, 41 L. 279, 18 S. Ct. 188, specifically enforcing contracts between railroads as to running arrangements; Interstate Commerce Commission v. Cincinnati, etc., Ry., 167 U. S. 500, 42 L. 253, 17 S. Ct. 900, holding interstate commerce commission could not determine future rates; Little Rock, etc., R. Co. v. St. Louis, etc., Ry., 41 Fed. 563, holding equity could not compel railroad to enter into contract for joint through rate; Little Rock, etc., R. Co. v. East Tennessee, etc., R. Co., 47 Fed. 779, holding there was no unlawful discrimination; Little Rock, etc., R. Co. v. St. Louis, etc., Ry., 59 Fed. 409, holding railroad not required to furnish equal facilities to connecting lines; Schmidt v. Louisville, etc., R. R., 101 Ky. 483, 41 S. W. 1027, 38 L. R. A. 822, holding that equity should enforce contract specifically; Atlantic Exp. Co. v. Wilmington, etc., R. R., 111 N. C. 482, 32 Am. St. Rep. 814, 16 8. E. 397, 18 L. R. A. 398, and n., holding railroad is not compelled to furnish facilities to an express company.

Miscellaneous.- Cited generally in Fargo, etc., Exp. Co. v. Southeastern Ry. Co., 28 Fed. 906.

117 U. 8. 34-51, 29 L. 785, PICKARD v. PULLMAN, ETC., OAR CO.

Commerce-Tennessee act, 1877, taxing leased sleeping-cars, is void as to interstate transportation, p. 51.

Reaffirmed in Tennessee v. Pullman, etc., Car Co., 117 U. S. 52, 29 L. 791, 6 S. Ct. 643. Approved in Wabash, etc., Ry. v. Illinois, 118 U. S. 364, 575, 30 L. 246, 250, 7 S. Ct. 6, 12, holding invalid, State statute regulating freight rates; Targo v. Michigan, 121 U. S. 245, 30 L. 894, 7 S. Ct. 863, holding void, State tax upon gross receipts of railroads; Philadelphia S. S. Co. v. Pennsylvania, 122 U. S. 346, 80 L. 1205, 7 S. Ct. 1125, holding invalid, State tax upon gross receipts of steamship company from transportation between different States; Bowman v. Chicago, etc., Ry., 125 U. S. 508, 31 L. 715, 8 8. Ct. 1066, holding invalid, Iowa statute forbidding common carriers to bring intoxicating liquors into the State; Leloup v. Port of Mobile, 127 U. S. 648, 32 L. 314, 8 S. Ct. 1384, holding invalid, general license tax on telegraph company; McCall v. California, 136 U. S. 110, 34 L. 393, 10 S. Ct. 883, holding invalid, license tax upon agency of foreign railroad; Allen v. Pullman, etc., Car Co., 139 U. S. 662, 35 L. 305, 11 S. Ct. 683, purely injunction bills cannot be sustained to restrain the collection of unconstitutional taxes; Crutcher v. Kentucky, 141 U. S. 58, 35 L. 652, 11 S. Ct. 854, holding invalid, act requiring agent of foreign express company to procure a license, etc.; Hooper v. California, 155 U. S. 653, 39 L. 300, 15 S. Ct. 209, upholding provision of California code, forbidding anyone to procure insurance for a resident from foreign company not having filed bond; Mobile, etc., R. Co. v. Sessions, 28 Fed. 594, holding State cannot regulate interstate commerce; Pullman's, etc., Car Co. v. Twombly, 29 Fed. 668, holding property used for interstate commerce is not exempt from equal taxation; United States v. Hopkins, 82 Fed. 538, stock shipped to a point, there to be sold or reshipped, does not cease to be a subject of interstate commerce, by being unloaded; Coit Co. v. Sutton, 102 Mich. 327, 60 N. W. 691, 25 L. R. A. 820, holding franchise fee did not apply to foreign corporations selling through Itinerant agents; Postal, etc., Cable Co. v. Adams, 71 Miss. 560, 562, 42 Am. St. Rep. 477, 479, 14 So. 37, 38, upholding privilege tax of $1 per mile, on telegraph company; State v. Stephens, 146 Mo. 682, 69 Am. St. Rep. 637, 48 S. W. 934, holding cars in transitu not taxable; Lumberville Bridge Co. v. Assessors, 55 N. J. L. 535, 26 Atl. 713, 25 L. R. A. 137, upholding yearly license fee upon corporations; People v. Pennsylvania R. R., 138 N. Y. 6, 33 N. E. 721, 19 L. B. A. 696, holding corporation engaged in interstate commerce was not taxable; Bain v. Richmond, etc., R. R., 105 N. C. 367, 18 Am. St. Rep. 916, 11 S. E. 312, 8 L. R. A. 301, and n., holding State could not tax rolling-stock of non-resident railroad; State v. Rankin, 11 8. Dak. 149, 76 N. W. 301, invalidating license fee on solicitors for mercantile orders; Gulf, etc., Ry. v. Dwyer, 75 Tex. 579, 16 Am. St.

Rep. 928, 12 S. W. 1002, 7 L. R. A. 479, holding State cannot regulate rate of freight for goods shipped between States; Wossner v. Cottam Co., 19 Tex. Civ. App. 615, 47 S. W. 680, holding invalid, law denying right to sue to foreign corporation not paying franchise tax; dissenting opinions in Maine v. Grand Trunk Ry., 142 U. S. 234, 35 L. 997, 12 S. Ct. 163, majority upholding State tax on franchises according to gross receipts; O'Neill v. Vermont, 144 U. S. 346, 36 L. 461, 12 S. Ct. 702, majority holding that no Federal question was involved; Pollock v. Farmers, etc., Trust Co., 158 U. S. 691, 39 L. 1144, 15 S. Ct. 941, majority holding income tax invalid; Adams Exp. Co. v. Ohio, 165 U. S. 234, 41 L. 700, 17 S. Ct. 314, majority holding invalid, statute of Ohio for taxation of express companies; Central Trust Co. v. Pullman Car Co., 139 U. S. 51, 35 L. 65, 11 S. Ct. 485, arguendo. See 27 Am. St. Rep. 563, note. Distinguished in Pullman's Car Co. v. Pennsylvania, 141 U. S. 25, 35 L. 617, 11 S. Ct. 879, upholding State statute imposing tax OD capital stock of railroads in proportion to miles of road in State; Hall v. Refrigerator, etc., Co., 24 Colo. 299, 65 Am. St. Rep. 226, 51 Pac. 424, upholding State tax on refrigerator-cars; Osborne v. State, 33 Fla. 178, 186, 191, 39 Am. St. Rep. 109, 114, 118, 14 So. 593, 595, 597, 25 L. R. A. 126, 128, 130, upholding license tax on express companies; Transit Co. v. Lynch, 18 Utah, 390, 55 Pac. 642, where tax was according to value of cars.

Commerce power of Congress, interstate, is exclusive, p. 49.

Approved in Robbins v. Shelby Taxing Dist., 120 U. S. 493, 30 L. 696, 7 S. Ct. 594, holding State cannot tax interstate commerce; Rhea v. Newport, etc., R. Co., 50 Fed. 22, upholding erection of bridge by State across navigable river. See 59 Am. Rep. 269, and 27 Am. St. Rep. 550, notes.

117 U. S. 51-52, 29 L. 791, TENNESSEE v. PULLMAN, ETC., CAR CO.

Commerce.- Tennessee privilege sleeping-car tax of 1881, is void as to interstate transportation, p. 32.

Cited in 27 Am. St. Rep. 563, note.

117 U. S. 52-71, 29 L. 805, HAGOOD v. SOUTHERN.

Taxation.- Holder of State scrip receivable for taxes may not sue thereon until tendered for taxes and refused, p. 64.

Approved in President, etc. v. Sanger, 62 Fed. 182, enjoining State treasurer from threatened diversion of income under unconstitutional statute.

States. Where relief is actually sought against State, though nominally its officer, suit is not maintainable, p. 67.

Reaffirmed in In re Ayers, 123 U. S. 490, 491, 502, 31 L. 224, 225, 228, 8 S. Ct. 175, 181, Ferguson v. Ross, 38 Fed. 163, 3 L. R. A. 324,

and n., and Mills Pub. Co. v. Larrabee, 78 Iowa, 100, 42 N. W. 594. Approved in Christian v. Atlantic, etc., R. R., 133 U. S. 243, 33 L. 593, 10 S. Ct. 263, dismissing suit, since State was an indispensable party; Hans v. Louisiana, 134 U. S. 10, 33 L. 845, 10 S. Ct. 505, holding State cannot be sued without its consent; North Carolina v. Temple, 134 U. S. 30, 33 L. 852, 10 S. Ct. 511, and New York Guaranty Co. v. Steele, 134 U. S. 232, 33 L. 892, 10 S. Ct. 512, holding suit to compel auditor to raise a tax was against State; Pennoyer v. McConnaughy, 140 U. S. 10, 35 L. 365, 11 S. Ct. 701, reviewing cases; Reagan v. Farmers, etc., Trust Co., 154 U. S. 389, 38 L. 1020, 14 S. Ct. 1051, upholding suit against railroad commissioners; Belknap v. Schild, 161 U. S. 18, 40 L. 602, 16 S. Ct. 446, dismissing inJunction against officers of United States; Tindal v. Wesley, 167 U. S. 220, 42 L. 142, 17 S. Ct. 776, holding suit against secretary of State, in possession in his official capacity, was really against the State; McConnaughy v. Pennoyer, 14 Sawy. 588, 43 Fed. 199, enjoining sale by commissioners; Chicago, etc., Ry. v. Dey, 35 Fed. 870, 1 L. R. A. 747, and n., restraining railroad commissioners from putting in force a schedule of rates; Mills v. Greene, 67 Fed. 824, enjoining supervisor of registration; Western Union Tel. Co. v. Henderson, 68 Fed. 597, restraining auditor from certifying valuations of property for taxation under statute claimed to be unconstitutional; Green v. Mills, 69 Fed. 863, 25 U. S. App. 383, 30 L. R. A. 97, holding supervisor of registration could not be enjoined on ground that laws were unconstitutional; Smith v. Rackliffe, 87 Fed. 966, 59 U. S. App. 430, holding action against treasurer to recover taxes was against State; Wesley v. Eells, 90 Fed. 156, 162, holding that scrip constituted bills of credit, and was void; In re Comingore, 96 Fed. 562, holding State has no authority to permit collector of internal revenue to certify copies of reports on file in his office; Hickman v. Missouri, etc., Ry., 151 Mo. 656, 52 S. W. 354, holding action by railroad commissioners was really by the State; Lowry v. Thompson, 25 S. C. 420, 1 S. E. 144 (see dissenting opinion in 25 S. C. 431, 432, 1 S. E. 152, 153), holding case was really against State; Water-Power Co. v. Electric Co., 43 S. C. 167, 168, 20 S. E. 1007, dismissing equitable issue of injunction, it being against the State; Miller v. State Board of Agriculture, 46 W. Va. 194, 32 S. E. 1008, denying mandamus, to compel officer to execute contract of State; dissenting opinion in Butler v. Ellerbe, 44 S. C. 261, 22 S. E. 429, majority holding to restrain payment of warrants not a suit against State.

Distinguished in McConnaughy v. Pennoyer, 14 Sawy. 597, 43 Fed. 340, holding that suit was not against the State; Railroad Commrs. v. Pensacola, etc., R. R., 24 Fla. 461, 462, 463, 12 Am. St. Rep. 223, 224, 225, 5 So. 131, 132, 2 L. R. A. 506, 507, holding bill filed against railroad commissioners was not an action against State.

States.- Distinction is between suits to enforce State's political obligations, and to protect personal rights, p. 70.

Approved in Pennorer v. Mammarly, 140 U. S. 16, 17, 35 L. 867, 11 8. OL 704, reviewing as Tachman v. Welch, 42 Fed. 552, and M. Chandler Rottlas

Vich Fed. 563, both restrain

ng proceedings for contempt; Sanger, 62 Fed. 182, enjoining version of income under an unalon Tel. Co. v. Henderson, 68 in auditor from certifying valuasate claimed to be unconstitutional; e. 82 Fed. 710, enjoining State officer Lowry v. Thompson, 25 S. O. 422, 1 S. ally against State.

WRIGHT v. KENTUCKY, ETC., RY.

contract of Kentucky and Great Eastern

Lid held to create no lien, p. 93.

uction contract, made with knowledge of vendor's

20 lien superior thereto, p. 94.

irectors cannot so place themselves that personal con. Vrate interests, p. 94.

Thomas v. Peoria, etc., Ry., 86 Fed. 816, holding to mortgagor by car company dominated by same peract be made the basis of an accounting; Central Trust Co. 37 Fed. 767, 16 U. S. App. 115, holding contract made by stockholder for his own benefit cannot be questioned by sons not injured thereby.

Sad mortgage covers only mortgagor's interest, and bondacquire no rights superior to prior vendor's lien, p. 94.

A V. S. 96–122, 29 L. 811, LEATHER MANUFACTURERS' BANK V. MORGAN.

Bank and its depositor sustain relation of debtor and creditor, 106.

Reaffirmed in McKeen v. Boatmen's Bank, 74 Mo. App. 288.

Bank depositor must examine his book promptly and report errors, or will be estopped thereby, p. 106.

Reaffirmed in First Nat. Bank v. Allen, 100 Ala. 482, 46 Am. St. Rep. 83, 14 So. 336, 27 L. R. A. 430, and n., and Weinstein v. National Bank, 69 Tex. 43, 5 Am. St. Rep. 27, 6 S. W. 174. Approved in Porter v. Price, 80 Fed. 657, 49 U. S. App. 300, acquiescence in account rendered concludes party; Charlotte, etc., Fertilizer Co. v. Hartog, 85 Fed. 155, 42 U. 8. App. 716, holding silence did not estop