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While Congress may prescribe rules affecting the construction of after-
legislation, which does not in terms, or by necessary implication, show
that it is to be unaffected by them, these rules cannot be so framed as to
defeat the plain intention of after-legislation, and, like other statutes, they
cease to be effective when plainly or necessarily in conflict with a later
manifestation of the legislative will.
-Great Northern Ry. Co. v. United States, 155 Fed. 945....

84 C. C. A. 93
As applied to subsequent repealing acts which do not expressly, or by
necessary implication, contravene its provisions, Rev. St. § 13 [U. S. Comp.
St. 1901, p. 6), prescribing the effect of a repealing act upon existing pen-
alties, forfeitures, and liabilities, is effective and obligatory upon the
courts; but beyond this it is without effect and not obligatory upon any
one. Notwithstanding its enactment, Congress remained at liberty to legis-
late respecting its subject-matter in any manner it might choose.
-Great Northern Ry. Co. v. United States, 155 Fed. 945...

84 C. C. A. 93
The intention of the Legislature constitutes the law, and may be as
effectually manifested by what is necessarily implied as by what is ex-
pressed; and, where there are conflicting manifestations of the legislative
will, the last is controlling, even though it rests in necessary implication.
-Great Northern Ry. Co. v. United States, 155 Fed. 945...

84 C. C. A. 93
The scope of a proviso is to be determined by its words and import,
rather than by its connection with a subdivision of the statute; and a pro-
viso contained in a paragraph of a tariff act may be construed to relate
to other provisions also.
-United States v. Scruggs, Vandervoort & Barney Dry Goods Co.,
156 Fed. 940...

..84 C. C. A. 440
In cases of doubt and uncertainty as to the meaning of a compiled or
revised statute, resort may properly be had to the original enactments.
—Thomas v. United States, 156 Fed. 897; Taggart v. Same, Id..

84 C. C. A. 477

STATUTES CONSTRUED.

ENGLAND.

1897, Feb. 11, ch. 216, 29 Stat.

526 [U. S. Comp. St. 1901, p.
30 Geo. II, ch. 24......

416
1434]

651
1897, June 7, ch. 4, rule 3, 30 Stat.
UNITED STATES.

100 [U. S. Comp. St. 1901, p.
2882]

669
STATUTES AT LARGE.

1897, July 24, ch. 11, § 1, Schedule

B, par. 88, 30 Stat. 155 (U. S.
1867, March 2, ch. 169, 14 Stat. 484 477 Comp. St. 1901, p. 1632]. 457
1877, March 3, ch. 122, § 2, 19 1897, July 24, ch. 11, § 1, Schedule

Stat. 404 (U. S. Comp. St. 1901, C, par. 148, 30 Stat. 162 [U. S.
P. 1391]....
378 Comp. St. 1901, p. 1640].

458
1879, March 1, ch. 125, $ 6, 20 Stat. 1897, July 24, ch. 11, § 1, Schedule

341 [U. S. Comp. St. 1901, p. C, par. 193, 30 Stat. 167 (U. S.
2087)
643 Comp. St. 1901, p. 1645).

458
1888, Sept. 26, ch. 1039, $ 2, 25 1897, July 24, ch. 11, § 1, Schedule

Stat. 496 [U. S. Comp. St. 1901, L, par. 391, 30 Stat. 187 (U. S.
p. 2658]...

449 Comp. St. 1901, p. 1670).. 440
1890, June 10, ch. 407, § 14, 26 1898, June 13, ch. 448, § 25, Sched-

Stat. 137 [U. S. Comp. St. 1901, ule A, 30 Stat. 457 [U. S. Comp.
P. 1933]..
123 St. 1901, p. 2299). .

461
1891, March 3, ch. 517, 88 5, 6, 26 1898, July 1, ch. 541, 30 Stat. 544

Stat. 827 TU. S. Comp. St. 1901, TU. S. Comp. St. 1901, p. 3418]. . 372
pp. 549, 550).

454 1898, July 1, ch. 541,' $24b, 30
1893, Feb. 9, ch. 74, 27 Stat. 434 Stat. 573 (U. S. Comp. St. 1901
[U. S. Comp. St. 1901, p. 3391] 45 p. 3432).

16

45

1898, July 1, ch. 541, § 25a, 30 $ 4887 (U. S. Comp. St. 1901, p. Stat. 553 (U. S. Comp. St. 1901, 3382]

76 p. 3432].

.434, 675 8 4915 (U. S. Comp. St. 1901, p. 1898, July 1, ch. 541, § 60b, 30 33921

45 Stat. 562 [U. S. Comp. St. 1901, 8 4965 (U. S. Comp. St. 1901, p. p. 3445). Amended by Act 1903, 3414]

634 Feb. 5, ch. 487, § 13, 32 Stat. 799 $ 5395 (U. S. Comp. St. 1901, p. [U. S. Comp. St. Supp. 1905, p. 3651]

301 689]

16 8 5440 (U. S. Comp. St. 1901, p. 1898, July 1, ch. 541, $ 60b, 30 3676]

477 Stat. 562 [U. S. Comp. St. 1901, p. 3445). Amended by Act 1903, Fed. 5, ch. 487, § 13, 32 Stat. 799

COMPILED STATUTES 1901. (U. S. Comp. St. Supp. 1907, p. Page 6

.93, 94 1031] 372 Pages 549, 550.

454 1898, July 1, ch. 591, 8 63a(1), 30

Page 583

421 Stat. 562 (U. S. Comp. St. 1901,

Page 685

330 p. 3447].. 561 Page 1391

378 1903, Feb. 5, ch. 487, § 13, 32 Stat.

Page 1424

651 799 (U. S. Comp. St. Supp. 1905,

Page 1426

295 p. 689). 16 Page 1434

651 1903, Feb. 5, ch. 487, § 13, 32 Stat.

Page 1586

377 799 (U. S. Comp. St. Supp. 1907,

Page 1632

457 p. 1031].

372
Pages 1640, 1615.

458 1903, Feb. 19, ch. 708, 32 Stat. 847

Page 1670

440 (U. S. Comp. St. Supp. 1907, p.

Page 1933

123 880]

477
Page 2087

613 1903, Feb. 19, ch. 708, § 1, 32 Stat.

Page 2299

461 847 (U. S. Comp. St. Supp. 1905,

Page 26.58

449 p. 599)..

93
Page 2659

288 1903, Feb. 19, ch. 708, § 1, 32 Stat.

Page 2882

669 847 (U. S. Comp. St. Supp. 1907,

Page 3382

76, 310 p. 880).

324

Pages 3391, 3392. 1903, March 3, ch. 1019, 32 Stat.

Page 3414

634 1225 (U. S. Comp. St. Supp. 1905,

Page 3418

372 p. 663)...

76
Page 3432

. 16, 434, 675 1906, June 29, ch. 3591, 34 Stat.

Page 3415 584

16, 372 93 Page 3447

561 1906, June 29, ch. 3591, § 10, 34

Page 3654

301 Stat. 595.

94
Page 3676

477 1906, June 30, ch. 3934, 34 Stat. 814 (U. S. Comp. St. Supp. 1907. p. 797).. .415, 416 COMPILED STATUTES (SUPP.)

1905.
REVISED STATUTES.
Page 599

93 Page 663

76 § 13 (U. S. Comp. St. 1901, p. 6)..

Page 689

16 93, 94 8 724 [U. S. Comp. St. 1901, p. 583)

421 COMPILED STATUTES (SUPP.) $ 921 [U. S. Comp. St. 1901, p.

1907. 685)

330

Page 797 § 2291. Amended by Act 1877,

.415, 416

Page 880 March 3, ch. 122, $ 2, 19 Stat. 404

.324, 477 Page 1031

372 (U. S. Comp. St. 1901, p. 1391).. 378 $ 2:320 (U. S. Comp. St. 1901, p. 1424]

651 PRESIDENT'S PROCLAMATION. 88 2324, 2329 [U. S. Comp. St. 1901, pp. 1426, 1432).

295 Aug. 25, 1902, art. 4, 32 Stat. 1936, 8 2478 (U. S. Comp. St. 1901, p.

1939

76 1586]

377 § 3221. Amended by Act 1879, March 1, ch. 125, 86, 20. Stat.

ALASKA, 341 (U. S. Comp. St. 1901, p. 2087] 643 § 3893. Amended by Art 188S, ch.

CODE OF CIVIL PROCEDURE. 1039, § 2, 2.5 Stat. 496. [C. S.

$ 471 Comp. St. 1901, p. 26.38). 449

284 8 3894 (U. S. Comp. St. 1901, p.

$ 504

283, 284 26.591

288 § 4880 (U. S. Comp. St. 1901, p.

PENAL CODE. 3382] 310 8 128

.... 215

CALIFORNIA.

MONTANA.
CIVIL CODE.

CONSTITUTION. $ 499

263
Art. 15 $$ 11, 13...

610 COLORADO.

CIVIL CODE 1895. MILLS' ANNOTATED STATUTES. $ 451. Amended by Laws 1903, p. $ 1508

21
45, ch. 32.

609 § 2911

638

LAWS.
ILLINOIS.

1903, p. 45, ch. 32... ....609, 610 CONSTITUTION 1870. Art. 9, § 12...

523

NEBRASKA.
REVISED STATUTES 1881.

CONSTITUTION.
Ch. 113

523
Art. 11b, $ 7.......

402

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SUBROGATION.

Subrogation is not a matter of strict right, but is purely equitable in its
nature, dependent upon the facts and circumstances in each particular
case, and intended to serve the purpose of compelling the ultimate dis-
charge of a debt or obligation by him who in good conscience ought to

pay it.

- National Surety Co. v. State Sav. Bank, 156 Fed. 21.....

84 C. O. A. 187
The doctrine of subrogation is sufficiently broad to entitle a surety,
who has paid the debt of his principal, to the remedies which the creditor
had, not only against the principal; but against others.
-National Surety Co. v. State Sav. Bank, 156 Fed. 21.....

84 C. C. A. 187
A year after the issuance of such orders they were presented to the
county treasurer and paid, with interest. Upon the discovery of their
fraudulent character the county brought suit against the auditor on his
bond, and by the final judgment of the Supreme Court of the state recover-
ed a judgment, which was paid by the surety. Held, that the bank was
primarily liable to the county for the amount received from its treasurer
as money had and received to the county's use, and that the surety of the
auditor, having paid the debt to the county, was entitled by equitable sub-
rogation to enforce its right of recovery against the bank.
-National Surety Co. v. State Sav. Bank, 156 Fed. 21.....

84 C. C. A. 187

SUIT.

See “Action."

SUMMARY PROCEEDINGS.

Collection of taxes, see “Taxation," $ 1.

SWINDLING.

See "False Pretenses."

TARIFF.

See “Customs Duties.”

TAXATION.

See “Customs Duties"; "Internal Revenue.”
Right to acquire tax title to property of bankrupt without leave of court, see

"Bankruptcy" $ 2.
$ 1. Collection and enforcement against persons or personal property.

A tax is not a "debt" within the ordinary meaning of the term, nor in
such sense that an action of indebitatus assumpsit may be maintained
for its collection, unless expressly authorized by statute.

-United States v. Chamberlin, 156 Fed. 881........84 C. C. A. 461

TELEGRAPHS AND TELEPHONES.

Competency of clerk of district foreman of telephone company to testify as

to duties of sub-foreman, see "Witnesses," $ 1.

TENDER.

A tender to a part owner of a mining claim of a sum which he claimed
to be due him for assessment work from a co-tenant, made by a friend of
the latter for the purpose of preventing a forfeiture of his rights under
the statute, although not authorized at the time, is valid and effective,
where it was ratified at once when made known to the person in whose be-
half it was made.
-Forderer v. Schmidt, 154 Fed. 475...

.84 0. C. A. 426

TERMS.

Of leases, see "Landlord and Tenant," § 1.
Of patents, see “Patents," $ 3.

THEATERS AND SHOWS.

Liability of lessee of theater for negligence, see "Negligence," 8 1.
Relevancy of evidence in action against lessee of theater, see “Evidence," $ 2.

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For protest by importers, see "Customs Duties," $ 2.

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TORTS.
Causing death, see “Death," § 1.
Duplicity in pleading in action for tort committed by railroad receivers, see
“Pleading," $ 2.

Liabilities of particular classes of persons.
Employés, see “Master and Servant," $ 6.

Particular torts.
See “Fraud"; "Negligence"; "Waste."
Maritime torts, see "Collision."

TOWNS.

See "Counties”; “Municipal Corporations."

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