recipient (the taxpayer) for his separate use, benefit, and disposal; that is income derived from property. Nothing else answers the description. "The same fundamental conception is clearly set forth in the 16th Amendment -incomes, from whatever source derived.' - the essential thought being expressed with a conciseness and lucidity entirely in harmony with the form and style of the Constitution." Salary of federal judges as affected by this amendment. This amendment does not extend the taxing power to new or excepted subjects, but merely removes all occasion otherwise existing for an apportionment. among the states of taxes laid on income, from whatever source derived. Evans ť. Gore, (1920) 253 U. S. 245, 40 S. Ct. 550, 64 U. S. (L. ed.) · -, reversing (W. D. Ky. 1919) 262 Fed. 550, and holding that the salary of a federal judge was immune from an income tax by virtue of article III, sec. 1 of the Constitution prohibiting the diminishing of a judge's salary during his term of office. 1919 Supp., p. 839, amend. 18. Prohibition amendment as part of Constitution. The Prohibition Amendment to the Federal Constitution by lawful proposal and ratification has become a part of that Constitution, and must be respected and given effect the same as other provisions of that instrument. National Prohibition Cases, (1920) 253 U. S. 350, 40 S. Ct. 486, 64 U. S. (L. ed.) affirming Feigenspan . Bodine, (D. C. N. J. 1920) 264 Fed. 186. Prohibition amendment as binding on legislative bodies, courts, etc.- That part of the Prohibition Amendment to the Federal Constitution which embodies the prohibition is operative throughout the entire territorial limits of the United States, binds all legislative bodies, courts, public officers, and individuals within those limits, and of its own force invalidates every legislative act, whether by Congress, by a state legislature, or by a territorial assembly, which authorizes or sanctions what the amendment prohibits. National Prohibition Cases, (1920) 253 U. S. 350, 40 S. Ct. 486, 64 U. S. (L. ed.) affirming Feigenspan v. Bodine, (D. C. N. J. 1920) 264 Fed. 186. Liquors manufactured before amendment became effective. The power of Congress to enforce the Prohibition Amendment to the Federal Constitution may be exerted against the disposal for beverage purposes of liquors manufactured before the amendment became effective, just as it may be against subsequent manufacture for those purposes. National Prohibition Cases, (1920) 253 U. S. 350, 40 S. Ct. 486, 64 U. S. (L. ed.) -, affirming Feigenspan v. Bodine, (D. C. N. J. 1920) 264 Fed. 186. Concurrent power of states to enforce Prohibition Amendment. The declaration in the Prohibition Amendment to the Federal Constitution that "the Congress and the sev eral states shall have concurrent power to enforce this article by appropriate legislation" does not enable Congress or the several states to defeat or thwart the prohibition, but only to enforce it by appropriate means. National Prohibition Cases, (1920) 253 U. S. 350, 40 S. Ct. 486, 64 U. S. (L. ed.)—, affirming Feigenspan v. Bodine, (D. C. N. J. 1920) 264 Fed. 186, which further held that the words " concurrent power do not mean joint power, or require that legislation thereunder by Congress, to be effective, shall be approved or sanctioned by the several states or any of them, nor do they mean that the power to enforce is divided between Congress and the several states along the lines which separate or distinguish foreign or interstate commerce from intrastate affairs. It was further said that the power confided to Congress that "the Congress and the several states shall have concurrent power to enforce this article by appropriate legislation," while not exclusive, is territorially coextensive. with the prohibition of that amendment, cmbraces manufacture and other intrastate transactions as well as importation, exportation, and interstate traffic, and is in no wise dependent on or affected by action or inaction on the part of the several states or any of them. In Ex p. Dillon, (N. D. Cal. 1920) 262 Fed. 563, wherein the constitutionality of this amendment was considered, it was said: "The claim that the Eighteenth Amendment itself is unconstitutional and void is based upon two grounds: first, because the amendment is in derogation of the Constitution, and not an amendment at all; and, second, because Congress was without power or authority to submit a conditional amendment, or an amendment limiting the time within which it must be ratified. The length of this opinion and the limited time at my disposal forbid an extended discussion of these objections, if, indeed, such a discussion be called for by this court. After receiving the approval of two-thirds of the membership of both houses of Congress and after ratification by the Legislatures of more than threefourths of the states, the defects in a constitutional amendment must be plain indeed before a court of inferior jurisdiction will be justified in declaring it null and void. No such case is presented here. Briefly stated the contention of the petitioner is this: "An amendment implies such an addition or change within the lines of the original instrument as will effect an improvement, or better carry out the purpose for which it was framed.' Livermore v. Waite, 102 Cal. 118, 36 Pac. 426, 25 L. R. A. 312. "And from this it is argued that inasmuch as the original Constitution was silent on the question of the manufacture and sale of intoxicating liquors there is nothing to be amended or to amend by and therefore the amendment itself is void. The term amend,' as defined by Webster, means: "To change or alter, as a law, bill, motion, or constitutional provision, by the will of a legislative body, or by competent authority; as to amend a charter.' "That the amendment in question changes the original Constitution does not admit of question, and while it does not change any provision relating to this particular matter it does change the instrument as a whole. The Constitution is a mere grant of power to the federal government by the several states and any amendment which adds to or in any manner changes the powers thus granted comes within the legal and even within the technical definition of that term. The Thirteenth Amendment, abolishing and prohibiting slavery within the states, has been recognized as a part of the Constitution for upwards of half a century. The amendment in question does no more, only the prohibition extends to a different subject-matter. It seems to me therefore that the objections are without substantial merit. Again it is urged that the Constitution does not authorize the submission of conditional amendments. This is no doubt true, but it is equally true that the Constitution does not forbid them. The framers of the Constitution could not foresee the form or character of amendments which might become necessary in the future and wisely left all such questions in the hands of those who might be charged with official duty when the necessity for the change and the character of the change to be made became apparent." INDEX [ References are to pages] ABATEMENT AND REVIVAL ACCIDENT INSURANCE Proceeds of policy as income, 554 note ACTIONS ADVICE OF COUNSEL Bankruptcy, defense to making false AERONAUTIC ENGINEERING AEROPLANES See ARMY; NAVY; POSTAL SERVICE Forgery, alteration, etc., for purpose of AGRICULTURE See ANIMALS; FEDERAL FARM LOAN ACT; Alaska, sale of products of experiment Appropriations for Department of Agricul- Distribution of seeds, etc., congressional Kelp plant at Summerland, California, 6 Diseased plants in District of Columbia, Diseases of plants, control and eradication, Experiment stations, sale of products by Farm equipment, farm loans for purposes Farm loan bonds, see FEDERAL FARM LOAN Farm loans, see FEDERAL FARM LOAN ACT Fertilizers, farm loans for purchase of, 3 Hawaii, sale of products of experiment sta- Improvement of farm lands, purpose of Insect infections, control and eradication, Live stock, farm loans for purchase of, 3 Mortgages, farm loans to pay and dis- Photographic films, sale or rental by Secre- AGRICULTURE — (Cont'd) Purchase of land, farm loans for purpose Seeds, bulbs, etc., for distribution Allotments not called for, distribution, 6 Contract for supply, award by Secretary Report as to seeds purchased by Secre- Seed wheat, loan of purchase money by Traveling expenses, reduction by use of. Virgin Islands, sale of products of experi- Wheat, loan by United States to purchase AIR SERVICE See ARMY; NAVY ALASKA Boundary line with Canada, survey and Experiment stations, sale of products by Homestead entries, reserved shore spaces Intoxicating liquors, seizure on govern- Mandamus to compel approval of applica- Oil and gas lands, prospecting permits and Pribiloff Islands, jurisdiction of Secretary Prospecting permits on oil lands, 192 Coal land laws extended to Alaska, 389 Homestead law, soldier entry limited to Railroads Court action against government owned Intoxicating liquors in transit on gov- Malicious prosecution, action against 390 note Copyright, right of alien, 462 note Deportation of undesirable aliens Right to counsel on preliminary examina- Teaching unlawful destruction of prop- Enemies, see TRADING WITH ENEMY Removal of suits from state to federal Shipping, sale of government owned ves- ANTITRUST LAWS See SHIPPING AND NAVIGATION; TRADE APPEAL AND ERROR Affirmance by Circuit Court of Appeals, Assignments of error, sufficiency, 653 note Dismissal of appeal for want of prosecu- Equity cases, effect of findings by trial Issues of fact tried by court without jury, Remand by appellate court with leave to Remanding case for instructions, 656 note Supersedeas bond in foreclosure suit, 653 Time for appeal or writ of error to cir- APPROPRIATIONS 887 Annuities for civil service employees, ex- for field clerks quartermaster corps, 359 Executive departments, expenditure of ap- Indian industry, encouragement, 52 Maps for military purposes, 360-361 Diversion from one project to another Use for maintenance and repair at dis- Tea, enforcement of act to prevent impor- Vocational rehabilitation, 272, et seq. ARBITRATION AND AWARD ARKANSAS Public lands in Arkansas subject to state ARMY See AMERICAN LEGION; MILITARY ACAD- Adjutant general's department Composition of department, 305 Advances to disbursing officers, 361 Additional pay on rating for distin- Aeronautic engineering, training of army Assistant to chief, rank, 308 Chief of air service, rank, 308 |