115 U. S. 550-565, 29 L. 472, THOMPSON v. ALLEN COUNTY.

Equity. Inadequacy of law, justifying interference of equity, consists in fact that in its nature or character it is not fitted or adapted to end in view, p. 554.

Approved in Burdon, etc., Co. v. Leverich, 37 Fed. 68, holding legal remedy for breach of contract to have sugar crop refined at certain refinery, adequate; Safe-Deposit, etc., Co. v. Anniston City, 96 Fed. 663, denying equitable relief where legal remedy exists in theory, though inadequate in practice.

Equity-Municipal corporations. It is not within province of a court of equity to levy and collect taxes through its receiver, to satisfy judgments against municipal corporations, even where remedy at law by mandamus has proved ineffectual, because no munichpal officers can be found who will act, p. 558.

Approved in O'Brien v. Wheelock, 78 Fed. 679, holding Federal courts will not act as tax collectors; Safe-Deposit, etc., Co. v. Anniston City, 96 Fed. 662, holding equity cannot subject funds of Insolvent municipality to payment of judgment; Baldwin v. Auditor, 88 Ky. 681, 11 S. W. 805, holding, in absence of legislative authority, taxes not recoverable by suit; Grand Rapids, etc., Co. v. Trustees, — Ky. —, 44 S. W. 99, holding failure of trustees to secure tax collector does not justify equity collecting tax; Pierce County ▼. Merrill, 19 Wash. 178, 52 Pac. 854, denying jurisdiction of equity to collect taxes or appoint receiver to do so; Wilder v. New Orleans, 87 Fed. 849, arguendo.

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Distinguished in Boody v. Watson, 64 N. H. 187, 9 Atl. 813 (see dissenting opinion in 64 N. H. 206, 9 Atl. 827), upholding Judicial power to correct erroneous exemption by assessing board.

115 U. S. 566-576, 29 L. 495, EFFINGER v. KENNEY.

Contracts made in Confederate States, in Confederate money, but not in aid of insurrectionary government, are enforceable, p. 571. Contracts.- Value of contracts, payable in Confederate notes, in to be determined by value of Confederate notes in United States money at time and place where contracts were made, p. 574.

Followed in White v. White, 50 La. Ann. 108, 23 So. 97.

Constitutional law.- Virginia statute of 1867, providing that fair value of property sold during Rebellion may be measure of recovery Instead of express terms of contract, is an impairment of contract obligations, p. 576.

115 U. S. 577, 29 L. 498, KENNEY v. EFFINGER.

Appeal and error.- Whether or not bond was executed with reference to Confederate notes is question of fact for State court, and not reviewable on writ of error thereto, p. 577.

Approved in Dower v. Richards, 151 U. S. 671, 38 L. 310, 14 S. Ct. 457, denying power, on error to highest State court, to review judgment on questions of fact.

115 U. S. 577-579, 29 L. 494, HARRISON v. MERRITT.

Customs duties.- Bone-black, for decolorizing sugar, is dutfable, under R. S., § 2504, as "black of bone," and not exempt as bone "burned or manufactured, p. 579.

Not cited.

115 U. S. 579-586, 29 L. 491, ARNSON v. MURPHY.

Customs duties.- Under R. S., & 2931, 3011, for recovery of excess duties, importer must show full compliance with statutory conditions; e. g., due protest, appeal, decision on appeal, and bringing of sult within time limited, pp. 584, 586.

Approved in Savings Inst. v. Blair, 116 U. S. 206, 29 L. 659, 6 S. Ct. 356, and Commissioners v. Buckner, 48 Fed. 535, both applying rule to suits to recover internal revenue taxes; Auffmordt v. Hedden, 137 U. §. 325, 34 L. 679, 11 S. Ct. 107, holding appraisers' determination conclusive collaterally; Hager v. Swayne, 149 U. S. 244, 37 L. 720, 13 S. Ct. 842, holding common-law action against collector superseded by statutory; Saltonstall v. Russell, 152 U. S. 633, 38 L. 578, 14 S. Ct. 735, holding protest and appeal prerequisites; Haynes v. Brewster, 46 Fed. 474, 476, holding stipulation of collector that duties on succeeding entries be governed by decision on protest, not binding.

Customs duties.- Conditions imposed by statute for recovery of excess duties cannot be regarded as matters failure to comply with which must be pleaded by defendant as a statute of limitation, p. 584.

Approved in Beard v. Porter, 124 U. S. 443, 31 L. 494, 8 S. Ct. 559, holding declaration need not show suit to have been brought within limitation of section; Schoenfeld v. Hendricks, 152 U. S. 693, 38 L. 602, 14 S. Ct. 755, holding statutory action exclusive; Moller v. Merritt, 24 Blatchf. 217, 29 Fed. 683, arguendo.

Customs duties.- Decision of secretary of treasury on appeal from protest against excess duties, is not required to be communicated to claimant, p. 586.

Approved in Tyre, etc., Co. v. Spalding, 116 U. S. 347, 29 L. 722, 6 S. Ct. 501, holding decision of secretary conclusive until contrary is shown in suit; John Shillito Co. v. McClung, 51 Fed. 876, 6 U. S. App. 128, affirming S. C., 45 Fed. 780, reaffirming rule; Haynes v. Brewster, 46 Fed. 475, arguendo.

115 U. S. 587-598, 29 L 499, PULLMAN CAR CO. v. MISSOURI PAC. RY.

Corporations.- Consolidation of several railroad companies, ander Missouri R. S., § 789, effects dissolution of old corporations and creation of new one, subject to obligations of consolidating companies, p. 595.

Approved in Louisville, etc., Ry. v. Boney, 117 Ind. 505, 20 N. E 434, 3 L. R A. 438, and n., holding consolidated company liable for debts of antecedent companies; Hancock, etc., Co. v. Worcester, etc., Ry., 149 Mass. 220, 21 N. E. 364, where bondholder recovered against new corporation; Combes v. Keyes, 89 Wis. 311, 46 Am. St. Rep. 843, 62 N. W. 93, 27 L. R. A. 374, holding corporation, by surrendering charter, ceased to exist; Weidenfeld v. Alleghany, etc., Ry.. 47 Fed. 15, and Union Pac. Ry. v. United States, 59 Fed. 827, 19 U. S. App. 531, arguendo. See 59 Am. St. Rep. 555, monographic note.

Railroads. Agreement of railroad to haul Pullman cars over entire line and all roads which it might thereafter control, does not apply to roads not controlled at time of consolidation, but thereafter acquired by new company formed by such consolidation, p. 596.

Approved in Express Cases, 117 U. S. 29, 29 L. 803, 6 S. Ct. 556, Little Rock, etc., Ry. v. St. Louis, etc., Ry., 41 Fed. 563, Paxton, etc., Co. v. Farmers, etc., Co., 45 Neb. 901, 50 Am. St. Rep. 596, 64 N. W. 348, 29 L. R. A. 858, and State v. Sioux City, etc., Ry., 46 Neb. 699, 701, 65 N. W. 771, 772, 31 L. R. A. 53, 54, holding courts cannot make business arrangements for carriers; St. Louis Drayage Co. v. Louisville, etc., Ry., 65 Fed. 41, and Post v. Southern RJ., 103 Tenn. 207, 52 S. W. 307, arguendo.

Equity.- Demurrer admits all facts in bill well pleaded, but not conclusions of law, p. 596.

Approved in Fogg v. Blair, 139 U. S. 127, 35 L. 107, 11 S. Ct. 478, holding demurrer does not admit allegations of "breach of trust; Lumley v. Wabash Ry., 71 Fed. 28, holding allegations that things were done "surreptitiously," not admitted by demurrer.

Railroads. Fact that one railroad acquires controlling interest in stock of another, does not oblige former to haul cars over road of latter, under agreement to haul cars over all roads which it may thereafter control, where latter company maintains and is managed by separate directors, p. 597.

Approved in Porter v. Pittsburgh, etc., Co., 120 U. S. 670, 30 L 838, 7 S. Ct. 753, holding fact of owning majority of stock does not give legal control of corporation; Jessup v. Illinois Cent. Ry., 36 Fed. 741. holding averment that one corporation has obtained control of another's stock, does not show merger; Chicago, etc., Ry. v. Kansas City, etc., Ry., 38 Fed. 61, holding power of street railroad to VOL. X-74

ay new mexs teased upon consolidation; American Preservers' Co. 7. Sorris, 43 Fed. 714, holding agreement of majority stockholders with stranger does not bind corporation; Electric Ry. v. Jamaica, ere. By. I Fed 78 holding ownership of patent by corporation gyes individual stockholders no right to use thereof; Exchange Bank ▼ Macon, etc.. Co.. 9 Ga. 7, 25 S. E. 328, 33 L. R. A. 803, holdng ownership of entire stock by another corporation does not vest title to property in latter. Higgins v. Lansingh, 154 Ill. 358, 40 N. E. 33. heiding creditor holding majority of stock as security, not mortgagee in possession: Atchison, etc., Ry. v. Cochran, 43 Kan. 234 19 Am. St. Reg. 131. 23 Pac. 155, 7 L. R. A. 418, holding one rakmad not Sable for negligence of another, stock of which it holds; White . Pens Land, etc., Co.. 18 Tex. Civ. App. 637, 45 S. W. 209, helling corperations organized by same individuals, for same object, not identical. Cited in State v. Sioux City, etc., Ry., 46 Neb. 699. 65 N. W. 771. 31 L. R A. 513, arguendo. See 61 Am. St. Rep.

458, note.

Distinguished in Jones v. Williams, 139 Mo. 24, 61 Am. St. Rep. 445, 39 S. W. 490. 37 L. R. A. 688 (but see dissenting opinion in 139 Mo. 73. 75, 40 S. W. 364. 37 L. R. A. 702), holding contract made by majority stockholder, ratified by silence of others.

115 U. S. 598–600. 29 L. 304, HASSALL v. WILCOX.

Appeal and error.— - Separate judgments in equity being rendered in one decree, for separate creditors on separate claims, Supreme Court has appellate jurisdiction only as to those exceeding $5,000, p. 600.

Approved in Hassall v. Wilcox, 130 U. S. 503, 32 L. 1005, 9 S. Ct. 593, incidentally. further litigation between same parties; Gibson v. Shufeldt. 122 U. S. 37, 30 L. 1087, 7 S. Ct. 1071, holding defendant can appeal only as to plaintiff recovering over $5,000.

Appeal and error.- Trustee of railroad mortgage represents all bondholders; hence, his appeal is theirs, p. 600.

Distinguished in Press v. Woodley, 160 Ill. 436, 43 N. E. 719, holding trustee could not prosecute appeal for other lienholders.

115 U. S. 600-611, 29 L. 477, NORTHERN PAC. RY. v. TRAILL COUNTY.

Public lands.- Until lands granted railroad are earned by construction thereof and by other acts demanded by law, railroad has no such right therein as to prevent Congress from requiring payment of cost of surveying, selecting and conveying land before conveyance to railroad, p. 609.

Approved in New Orleans, etc., Ry. v. United States, 124 U. S. 131, 31 L. 386, 8 S. Ct. 421, holding plaintiff bound to pay cost of survey before receiving patent, although same was incurred before

grant; Atlantic, etc., Ry. v. Mingus, 7 N. Mex. 371, 34 Pac. 595, upholding act of 1886, forfeiting lands of Atlantic and Pacific railroad; State v. Central Pac. Ry., 21 Nev. 99, 25 Pac. 443, generally; dissenting opinion in Central Pac. Ry. v. California, 162 U. S. 164, 40 L. 928, 16 S. Ct. 793, arguendo; Barden v. Northern Pac. Ry., 154 U. S. 312, 38 L. 996, 14 S. Ct. 1032, Central Pac. Ry. v. Nevada, 162 U. S. 520, 40 L 1059, 16 S. Ct. 886, State v. Central Pac. Ry., 20 Nev. 378, 22 Pac. 238, and Jackson v. La Moure County, 1 N. Dak. 243, 46 N. W. 451, arguendo.

Distinguished in Denny v. Dodson, 13 Sawy. 81, 32 Fed. 908, Northern Pac. Ry. v. Cannon, 46 Fed. 226, and Washington, etc., Co. v. Northern Pac. Ry., 2 Idaho, 517, 518, 21 Pac. 659, holding Northern Pacific grant of 1864 one in præsenti, subject to be defeated by non-compliance with terms; Tarpey v. Salt Co., 5 Utah, 499, 17 Pac. 633, holding railroad grant of 1862 one in præsenti.

Public lands. Although railroad, by completion of road, has earned granted lands, it does not acquire equitable title thereto for purpose of State taxation until it has paid costs of surveying, select ing and conveying same, as provided in act of July 17, 1870, p. 610. Approved in Van Brocklin v. Tennessee, 117 U. S. 169, 29 L. 851, 6 S. Ct. 680. holding land exempt from State taxation while held by United States for Federal taxes; Northern Pac. Ry. v. Cannon, 48 Fed. 227, reaffirming rule; Meldahl v. Dobbin, 8 N. Dak. 117, 77 N. W. 281, holding tax deed invalid, where founded on taxes on Northern Pacific lands prior to 1886; Ankeny v. Clark, 148 U. S. 356, 37 L. 479, 13 S. Ct. 621, affirming S. C., 1 Wash. 557, 20 Pac. 587, holding contract to convey cannot be satisfied by title derived from land-grant railroad which has not paid for survey; Pitts v. Clay, 27 Fed. 636, holding bounty land not taxable during period between filing original and substituted warrants, patent being withheld on former; State v. Central Pac. Ry., 21 Nev. 103, 25 Pac. 445, holding unsurveyed Central Pacific lands exempt; Jackson v. La Moure County, 1 N. Dak. 242, 46 N. W. 450, holding title to Northern Pacific indemnity lands does not pass from government until selection by railroad, with approval of secretary; Northern Pac. Ry. v. McGinnis, 4 N. Dak. 503, 61 N. W. 1035, holding unsurveyed railroad land not taxable; Wells County v. McHenry, 7 N. Dak. 252, 74 N. W. 243, holding Northern Pacific lands not taxable before surveyed; Duncan v. Newcomer, 9 S. Dak. 379, 69 N. W. 581, holding land not subject to State taxation until right to patent vests; Abney v. State, 20 Tex. Civ. App. 105, 47 S. W. 1045, holding title to Confederate scrip lands did not vest until all conditions were complied with; Montgomery v. Cowlitz Co., 14 Wash. 231, 44 Pac. 260, holding railroad lands not taxable prior to payment of cost of surveying, etc.; dissenting opinions in Central Pac. Ry. v. California, 162 U. S. 151, 40 L. 923, 16 S. Ct. 788, majority holding plaintiff's franchise subject to State taxation; Northern Pac. Ry. v. Barnes, 2 N. Dak. 393, 51 N. W. 414, arguendo; Rutland Ry. v. Cent. Vermont Ry., 159 U. S.