IV. Jurisdiction of District Court-Continued.

4. Id. Venue. Provision of Act of 1923 that such banks for
purposes of jurisdiction shall be deemed citizens of States
where located, relates only to venue. Id.

Page.

5. Orders of Interstate Commerce Commission. Reviewable
under Act of 1913 by suit against the United States only
when dealing with regulation of commerce. Great Northern→
Ry. Co. v. United States.....

6. Removal. Jurisdiction on removal 'must appear affirma-
tively. Gainesville v. Brown-Crummer Co......

7. Id. Jurisdiction on removal may be questioned at any
stage. Id.

8. Id. Waiver. Absence of jurisdiction on removal cannot
be waived, but acquiescence may strengthen inference of facts
from record to sustain jurisdiction. Id.

9. Id. Separable Controversy shown. Id.

10. Id. Removal on ground of separable controversy re-
moves whole suit. Id.

11. Senate Committee to investigate nomination and election
of candidates for Senate, not "authorized by law to sue"
within meaning of Jud. Code, § 24. Reed v. County
Comm'rs......

12. Three-Judge Court not required by Jud. Code, § 266,
where official action attacked is not an "order" but an assess-
ment for taxation. Ex parte Williams.....

13. Id. Three judges unnecessary on final hearing if not
required on application for interlocutory injunction. Id.
14. Id. Suit to enjoin paving street under city ordinance, not
within Jud. Code, § 266. Ex parte Collins....

V. Jurisdiction of Court of Claims. See II (D), supra.

172

54

376

267

565

1. Indians. Act of April 11, 1916, does not authorize judg-
ment for Indians contrary to express provisions of the treaties
and statutes involved. Sioux Indians v. United States..... 424
2. Internal Revenue. Court has no jurisdiction to review
determination of Commissioner of Internal Revenue refusing
special assessment of income tax. Williamsport Wire Rope
Co. v. United States....

LESSOR AND LESSEE. See Constitutional Law, IV, 3.
LIABILITY INSURANCE. See Motor Vehicles.

LICENSES. See Constitutional Law, II, 3. VIII (A), 9.

551

LIENS. See Admiralty, 9; Constitutional Law, VIII (A), 2.
LIFE INSURANCE. See Insurance; Jurisdiction, III, 2; Tax-
ation, I, 4, 5; II, 18.

LORD CAMPBELL'S ACT. See Employers' Liability Act.
MANDAMUS. See Jurisdiction, II (C), 2.

MANDATE. See Procedure, 2.

Page

MARINE INSURANCE.

See Admiralty, 12, 13.

MASSACHUSETTS TRUST. See Constitutional Law, VIII
(C); Trusts.

MERCHANT MARINE ACT. See Admiralty, 5–8, 14, 15.

MINERAL LANDS. See Public Lands.

MORTGAGES. See Taxation, II, 11-14.

MOTOR VEHICLES. See Taxation, II, 10, 20.

1. Motor Buses. Owner may be required to file liability
insurance as condition to operation in city. Sprout v. South
Bend....

2. Id. License taxes. Id.

MUNICIPAL CORPORATIONS. See Jurisdiction, II (E), 6;
IV, 14; Taxation, I, 4; II, 10; Zoning Regulations.

NEGLIGENCE. See Admiralty, 1-8, 14-16, 20; Employers'
Liability Act; Motor Vehicles.

NEGOTIABLE INSTRUMENTS. See Trusts.

NOTICE. See Insurance, 4.

OIL. See Taxation, II, 16.

OIL LANDS. See Public Lands.

ORDINANCE. See Jurisdiction, II (E), 6.

PARTIES. See Constitutional Law, III, 1.

PARTNERSHIP. See Taxation, II, 18.

PATENTS FOR INVENTIONS. See Taxation, II, 5.

1. Composition of Matter. Patent must describe essential
ingredients otherwise than by mere function of the product.
Holland Furniture Co. v. Perkins Glue Co......

163

245

PATENTS FOR INVENTIONS-Continued.

2. Process and Product Claims. Narrowing of one by dis-
claimer, does not necessarily narrow other. Id.

3. Process and Product. Distinctions between and patent-
ability of both. Id.

PERILS OF THE SEA. See Admiralty, 12.

PERSONAL INJURIES. See Admiralty, 5-8, 11, 14, 15; Em-
ployers' Liability Act.

PHILIPPINE ISLANDS:

1. Organic Act. Separation of governmental powers under.
Springer v. Philippine Islands.....

2. Corporations. Voting of government-owned stock. Id.
3. Void Legislative Acts. Approval by Congress not infer-
able from failure to disapprove. Id.

PIPE LINES. See Taxation, II, 16.

PLEADING. See Criminal Law, 6; Jurisdiction, III, 1.
PRICE FIXING. See Constitutional Law, VIII (A), 9-11.
PROCEDURE. See Admiralty; Anti-Trust Acts; Banks and
Banking; Constitutional Law; Criminal Law; Death; Elec-
tions; Equity; Evidence; Execution; Indians; Insurance;
Interstate Commerce Acts; Jurisdiction; Patents for In-
ventions.

1. After Affirmance of Conviction by State Supreme Court,
objections raised for the first time to the conduct of a trial
for murder, are too late. Gaines v. Washington....

2. Mandate will be ordered issued forthwith on dismissal
where criminal case is brought here from state court on
frivolous objections. Id.

3. Public Trial. Question of exclusion of public from murder
trial not presented by record showing only an order of trial
judge, not carried out. Id.

4. Scope of Review. Does not include defenses set up but
not pressed and dependent on testimony ambiguous or ex-
cluded at trial. Stipcich v. Insurance Co.......

.....

5. Id. Remand of case, on reversal, for decision of question
left undecided by Circuit Court of Appeals. Buzynski v.
Luckenbach S. S. Co......

Page.

189

81

311

226

PUBLIC LANDS:

Page.

1. Oil Lease on Surface Homestead. Relative rights of own-
ers and nature and determination of damages. Kinney-
Coastal Oil Co. v. Kieffer......

488

2. Id. Townsite. Cannot be established by surface owner
in disregard of rights of oil and gas lessee. Id.

RAILROADS. See Employers' Liability Act; Interstate Com-
merce Acts.

RATES. See Jurisdiction, II, (E), 6.

REAL PROPERTY. See Zoning Regulations.

RECORDING ACTS. See Taxation, II, 11-14.

RELEASE. See Employers' Liability Act.

RES GESTAE. See Death.

ROADS. See Constitutional Law, VIII (A), 15, 17; Taxation,

II, 15-17.

ROYALTIES. See Taxation, II, 5.

SALES. See Taxation, II, 4.

SEAMEN. See Admiralty, 5-8, 14, 15.

SEAWORTHINESS. See Admiralty, 4, 7, 13, 18-20.

SENATE. See Elections.

SPECIAL ASSESSMENTS. See Taxation, II, 16.

STATES. See Constitutional Law; Evidence, 2, 3; Taxation;
Trusts.

STATUTES. Consult titles indicative of subject-matter and
Table of Statutes at beginning of volume.

1. Ejusdem Generis. Enumeration of specific powers not limi-
tation of general grant if context shows otherwise. Springer
v. Philippine Islands.......

... 189
2. Proviso. Construction of as independent, substantive pro-
vision. Id.

3. Validity of Statute not established by existence of like
statutes in other States. Ribnik v. McBride..

350

4. Id. Approval of territorial statute violating Organic Act
not shown by failure of Congress to disapprove. Springer
v. Philippine Islands....

189

Page.

STEVEDORE. See Admiralty, 14, 15.

STOCKHOLDERS. See Banks and Banking; Trading With

the Enemy Act.

SUBROGATION. See Admiralty, 17.

SUCCESSION TAX. See Taxation, II, 18, 19.

SURETIES. See Judgments.

Indemnity Agreement not enforceable by surety against insol-
vent principal to injury of the secured creditor. Jenkins v.
Nat'l Surety Co......

TAXATION. See Claims; Constitutional Law, I, 4, 5, 9; II,
24; III, 2; VIII (A), 14-18; VIII (B); Jurisdiction,
II (E), 3; Unfair Competition.

I. Federal Taxation.

1. Corporate War and Excess-Profits Tax. Whether it is to
be fixed by reference to returns of representative corpora-
tions lies in discretion of Commissioner and Board of Tax
Appeals. Not reviewable by Court of Claims. Williamsport
Wire Rope Co. v. United States.....

2. Deductions From Gross Income under Act of 1916, when
made if books not kept on accrual basis. Reinecke v. Gard-

ner.....

3. Excess-Profits Tax. Classes subject to under Act of 1917,
not enlarged by section making administrative provisions of
Act of 1916 applicable. Id.

4. Life Insurance Companies. Exempt Securities. Effect of
the Revenue Act of 1921 in nullifying the allowed deduction
from gross income of interest on state and municipal securi-
ties by requiring it to be in turn subtracted from the deduc-
tion allowed on account of reserve funds, is to tax the income
from such securities, contrary to the Constitution. Nat'l
Life Ins. Co. v. United States....

5. Id. The Act is therefore to be construed as allowing also
the interest from exempt federal securities to be deducted
without curtailing the deduction on account of reserve funds.
Id.

258

551

239

508

6. Trustee in Bankruptcy of corporation not subject to excess-
profits tax under Act of 1917. Reinecke v. Gardner....... 239