Actions to recover back taxes paid.

Philadelphia v. Collector, 5 Wall., 720.

Braun v. Sauerwein, 10 Wall., 218.

The Collector v. Hubbard, 12 Wall., 1; 13 Int. Rev. Rec., 189.

Erskine v. Van Arsdale, 15 Wall., 75. Interest. Stewart v. Barnes, 153 U. S., 456. Interest. Cheatham et al. v. United States (Norvell, collector), 92 U. S., 85; 22 Int. Rev. Rec., 311. United States v. Savings Bank, 104 U. S., 728; 28 Int. Rev. Rec., 87. The presentation of a claim for refund to collector is in legal effect a piesentation to the Commissioner.

James v. Hicks, 110 U. S., 272.

Kings County Savings Institution v. Blair, 116 U.
S., 200; 32 Int. Rev. Rec., 30.

Payment of a judgment against the collector. Sec.
3220. Certificate of probable cause.
United States v. Frederick Frerichs, 34 Int. Rev.
Rec., 39; 124 U. S., 315.

Assessments, legal effect of.

Clinkenbeard v. United States, 21 Wall., 65; 21 Int. Rev. Rec., 37.

United States v. Rindskopf, 105 U. S., 418; 28 Int. Rev. Rec., 141.

Suits against officers for damages, injunctions, etc. Haffin v. Mason, 15 Wall., 671; 17 Int. Rev. Rec., 118. Suit for trespass.

Erskine v. Hohnbach, 14 Wall., 643; 17 Int. Rev. Rec., 19; Harding v. Woodcock, 137 U. S., 43. Assessment protects the collector.

Stacey v. Emery, 7 Otto, 642; 24 Int. Rev. Rec., 378. Proceedings against supervisor.

Averill, collector, v. Smith, 17 Wall., 82; 17 Int. Rev. Rec., 171. Trespass on account of a seiz ure. Trespass will not lie unless it appears that the act was tortious or unauthorized. Snyder v. Marks, 109 U. S., 189; 29 Int. Rev. Rec., 403. Injunction. A bill in equity will not lie to enjoin a collector from collecting taxes. United States v. J. M. Cummings et al., 130 U. S., 453; 35 Int. Rev. Rec., 142. Claim for damages alleged to have been sustained in consequence of certain acts of Collector Bailey. White, collector, v. Berry (1898), 170 U. S., 366. Civil-service act.

Commissions and compensation of collectors.

United States v. Wilcox, 5 Otto, 661; 24 Int. Rev. Rec., 22.

United States v. Farden, 9 Otto, 10; 25 Int. Rev. Rec., 55. Suspension of collector by supervisor upon charges of fraud.

United States v. Landram, 118 U. S., 81; 32 Int. Rev. Rec., 151.

Taxes not assessed may be sued for. Dollar Savings Bank v. United States, 19 Wall., 227; 19 Int. Rev. Rec., 89; 22 Int. Rev. Rec., 310.

Taxes not assessed may be sued for-Continued.

King v. United States, 9 Otto, 229; 25 Int. Rev. Rec., 175.

Suits on collectors' bonds.

Hall v. United States, 1 Otto, 559.

Soule v. United States, 10 Otto, 8; 26 Int. Rev. Rec., 4. Direction of Commissioner considered as direction of Secretary.

United States v. Kimball, 11 Otto, 726.
United States v. Hough, 13 Otto, 71.
Butler v. United States, 21 Wall., 272.
United States v. Jackson, 14 Otto, 41; 28 Int. Rev.
Rec., 12.

King v. United States, 99 U. S., 229; 25 Int. Rev. Rec., 175. Suit on the bond of Harry Chase, collector.

United States v. Hunt, 15 Otto, 183; 28 Int. Rev.
Rec., 134.

United States v. Stone, 16 Otto, 525.
United States v. Flanders, 112 U. S., 88; 30 Int.
Rev. Rec., 397.

Compromise-power and effect.

Dorsheimer v. United States, 7 Wall., 166; 10 Int. Rev. Rec., 131.

United States v. Chouteau, 102 U. S., 603; 27 Int. Rev. Rec., 49.

United States v. Ulrici et al., 102 U. S., 612; 27 Int. Rev. Rec., 51.

Brokers, banks, and bankers.

United States v. Cutting, 3 Wall., 441
United States v. Fisk, 3 Wall., 445.
Collector v. Doswell & Co., 16 Wall., 156.
Warren v. Shook, 91 U. S., 704; 22 Int. Rev. Rec.,
77.

Selden v. Equitable Trust Company, 94 U. S., 419; 23 Int. Rev. Rec., 171.

Bank for Savings v. Collector, 3 Wall., 495. Oulton v. Savings Institution, 17 Wall., 109; 17 Int. Rev. Rec., 170.

Cary v. Savings Union, 22 Wall., 38; 21 Int. Rev. Rec., 84.

Bailey, collector, v. Clark et al., 21 Wall., 284; 21 Int. Rev. Rec., 133.

United States v. Wilson, 106 U. S., 620. Certifi cates of indebtedness issued by a corporation not taxable as circulation under section 3408, unless intended to circulate as money. Nevada Bank v. Sedgwick, collector, 14 Otto, 111; 27 Int. Rev. Rec., 382.

United States v. Mann, 5 Otto, 580; 24 Int. Rev. Rec., 20. Section 3177.

Savings Bank v. Archbold, 14 Otto, 708; 28 Int. Rev. Rec., 175.

Slack v. Tucker & Co. (23 Wall., 330). Defining commercial broker, commission merchant, and factor.

Brokers, banks, and bankers-Continued. Richmond v. Blake, 132 U. S., 592; 36 Int. Rev. Rec.. 21.

Manhattan Company v. Blake, 148 U. S., 412.

Notes used for circulation, section 3413. Veazie Bank v. Fenno, 8 Wall., 533; 10 Int. Rev. Rec., 195. Law declared constitutional. United States v. Van Auken, 6 Otto, 366; 24 Int. Rev. Rec., 204. Indictment under section 3583. Merchants' National Bank v. United States, 101 U. S., 1. Tax on notes of a municipal corporation paid out by national bank constitutional. Hollister v. Zion's Cooperative Mercantile Institution, 111 U. S, 62; 30 Int. Rev. Rec., 111. Tax limited to obligations payable in money. Willis, collector, v. Belleville Nail Company. Same.

Stamps.

United States v. Goldback, 102 U. S., 623. Commissions.

Folger v. United States, 103 U. S., 30; 27 Int. Rev. Rec., 103. Assistant United States Treasurer

not entitled to commissions for selling stamps. Jessup v. United States, 106 U. S., 147. Bond for stamps.

Swift Co. v. United States, 105 U. S., 691; 111 U. S., 22; 28 Int. Rev. Rec., 149. Commissions to purchasers of stamps furnishing their own dies. Bechtel v. United States. 101 U. S., 597. Suit on match manufacturer's bond.

Campbell v. Wilcox, 10 Wall., 421. Stamp on note. United States v. Isham, 17 Wall., 496; 19 Int. Rev. Rec., 84. Liability of instrument to stamp duty depends on its form. In case of doubt as to liability the construction of the law should favor exemption.

Pugh v. McCormick, 14 Wall., 361; 15 Int. Rev. Rec., 96.

Hall v. Jordan, 19 Wall., 271. Stamp on deed. United States v. Buzzo, 18 Wall., 125. Stamp on draft.

Hollister v. Benedict & Burnham Manufacturing Company, 113 U. S., 59; 31 Int. Rev. Rec., 30. Alleged infringement of patent.

Fletcher v. Blake, 131 U. S., appendix; 27 Int. Rev. Rec., 6. Alleged infringement of patent. United States v. Kaufman, 96 U. S., 567.

Action

to recover value of returned special-tax stamps. United States v. American Tobacco Company (1897), 166 U. S., 468. Claim for reimbursement for stamps destroyed by fire.

Nicol v. Ames; United States v. Ingwersen; 173 U. S., 509. Under Schedule A. act June 13, 1898.

Distilled spirits.

United States v. Singer, 15 Wall., 112; 17 Int. Rev. Rec., 9. Capacity tax.

Collector v. Beggs, 17 Wall., 182; 17 Int. Rev. Rec., 164. Capacity tax.

Pahlman v. The Collector, 20 Wall., 189; 19 Int. Rev. Rec., 171. Capacity tax.

Weitzel v. Rabe, 13 Otto, 340. Capacity tax. Weitzel v. Caldwell, 13 Otto, 340. Capacity tax. Weitzel v. Kayser, 13 Otto, 344. Capacity tax.

Distilled spirits-Continued.

Peabody v. Stark, 16 Wall, 240; 17 Int. Rev. Rec., 106. Survey.

United States v. Ferrary, 3 Otto, 625; 22 Int. Rev.
Rec., 394. Survey.

Wright v. United States, 108 U. S., 281. Survey.
Stoll v. Pepper, 7 Otto, 438; 25 Int. Rev. Rec., 2.
Tax on excess of material used.
Felton v. United States, 6 Otto. 699; 24 Int. Rev.
Rec., 252. Intent. Section 3456.

United States v. Simmons, 6 Otto, 360; 24 Int. Rev.
Rec., 347. Intent. Section 3266.

Hartman v. Bean, 9 Otto, 393; 25 Int. Rev. Rec.,

141. Lien on spirits in warehouse.

Dair v. United States, 16 Wall, 1; 18 Int. Rev. Rec., 10. Distiller's bond.

Thompson v. United States, 142 U. S., 471. Tax is required to be paid on spirits lost in distillery warehouse by evaporation, after the filing of export bond, but before actual withdrawal. One hundred and ninety-nine Barrels of Whisky v. United States, 4 Otto, 86. Burden of proof. United States v. Bennett, 15 Wall., 660. Bonded warehouses.

United States v. Ford, Whisky Cases, 9 Otto, 594; 25 Int. Rev. Rec., 127. Testimony of accomplices. Hart v. United States, 5 Otto, 316. United States v. Witten, 143 U. S., 76; 38 Int. Rev. Rec., 46. Distiller's bond. Government not responsible for laches of officers.

United States v. Boecker et al., 21 Wall., 652; 21 Int. Rev. Rec., 78. Sureties not liable when business is carried on at a place other than that mentioned in bond.

United States v. Hodson, 10 Wall., 395. Distiller's bond, construction of statute, revenue laws to be construed liberally.

Finch v. United States, 12 Otto, 269; 26 Int. Rev. Rec., 410. Meter case. Section 3249.

Tice v. United States, 99 U. S., 286. Meter case. Section 3249.

Dobbin's Distillery v. United States, 6 Otto, 395; 24 Int. Rev. Rec., 21. Forfeiture of distillery when owner is innocent.

United States v. Powell, 14 Wall., 493; 17 Int. Rev. Rec., 18. Storekeepers' salaries. Liability of bond.

Insurance Companies v. Thompson, 5 Otto, 547.
Spirits in warehouse destroyed by fire.
Farrell v. United States, 9 Otto, 221; 25 Int. Rev.
Rec., 83. Spirits in warehouse destroyed by fire.
United States v. Alexander et al., 110 U. S., 325.
Spirits destroyed by fire.

United States v. Ulrici et al., 111 U. S., 38; 30 Int. Rev. Rec., 111. Spirits forfeited and sold subject to tax.

United States v. Forty-three Gallons Whisky, 108 U. S., 491; 29 Int. Rev. Rec., 188. Selling spirits in Indian Territory.

Salt Lake City v. Hollister, collector, 118 U. S., 256; 32 Int. Rev. Rec., 158. Tax on spirits distilled by the city.

United States v. Morris Spiegel, 116 U. S., 270; 32 Int. Rev. Rec., 54. Imported spirit stamps. Thatcher's Distilled Spirits, 13 Otto, 679; 27 Int. Rev. Rec., 144. Section 3451.

Distilled spirits-Continued.

United States v. Two Hundred Barrels Whisky, 95 U. S., 571; 24 Int. Rev. Rec., 3. Section 3456, old section 96.

Henderson's Distilled Spirits, 14 Wall., 44; 15 Int. Rev. Rec., 119. Forfeiture relates back to time offense was committed.

Harrington's Distilled Spirits, 11 Wall., 356; 13
Int. Rev. Rec., 193. Section 3453. Confusion
and mixture of goods by rectification.
Osborne v. United States, 19 Wall., 577; 20 Int.
Rev. Rec., 126. Liability of sureties when dis-
tillery premises are encumbered.
Clinkenbeard v. United States, 21 Wall., 65; 21
Int. Rev. Rec., 37. Assessment.

Chaffee & Co. v. United States, 18 Wall., 516; 20 Int. Rev. Rec., 23. Section 3453. Burden of proof.

Coffee v. United States, 116 U. S., 427, 436; 32 Int. Rev. Rec., 38, 39.

Chicago Distilling Company v. Stone, 140 U. S., 647. Assessment against distiller for material used in excess of capacity of distillery should be based on real average spirit-producing capacity of the distillery and not on a fictitious capacity for any particular day or days. United States v. Stowell, 133 U.S., 1; 36 Int. Rev. Rec., 30. Section 3281 construed. Mansfield v. Excelsior Refinery Company, 135 U. S., 326; 36 Int. Rev. Rec., 165. Sale under distraint.

Dunlap v. United States (1899), 173 U. S., 65. Rebate of tax on alcohol used in the arts.

Tobacco.

The Cherokee Tobacco, 11 Wall.. 616. Internalrevenue laws extend over Indian Territory. An act of Congress supersedes a prior treaty. Henderson's Tobacco, 11 Wall., 652. Where two acts are repugnant the latter act operates as a repeal of the former.

Lilienthal's Tobacco v. United States, 97 U. S., 237; 24 Int. Rev. Rec., 60. Section 3453. Burden of proof, etc.

Ryan v. United States, 19 Wall., 514. Sureties liable on transportation bond, notwithstanding carelessness of inspector.

Jones, executor of Stockdale, collector, v. Blackwell, 100 U. S., 599. Tobacco in bonded warehouse June 14, 1872, liable to what tax? Jones, executor of Stockdale, collector, v. Ben. thuysen, 103 U. S., 87; 27 Int. Rev. Rec., 145; 115 U.S., 464. Tax on sales. Stamp affixed and canceled becomes merged in the value of the tobacco.

Venable v. Richards, 105 U.S., 636; 28 Int. Rev. Rec., 162. Snuff defined.

Ludloff v. United States, 108 U. S., 176; 29 Int. Rev. Rec., 125. Factory of cigar manufacturer must be separated from sales room. Circular 181. Pace v. Burgess, 92 U. S., 372; 22 Int. Rev. Rec., 145. Exportation stamp constitutional. Burgess v. Salmon, 97 U. S., 381; 25 Int. Rev. Rec., 31. Time act takes effect, affirming 1 Hughes, 356; 21 Int. Rev. Rec., 333.

Tobacco-Continued.

Turpin v. Burgess, 117 U. S., 504; 32 Int. Rev. Rec., 119. Reaffirming Pace v. Burgess.

United States v. Snyder, 149 U.S., 210. The lien imposed on real estate by section 3207, R. S., to secure payment of internal revenue taxes is not subject to the laws of the State in which the real estate is situated respecting recording or registering mortgages or liens.

Fermented liquors.

Bergdoll v. Pollock, 5 Otto, 337; 24 Int. Rev. Rec., 2. Dandelet v. Smith, 18 Wall, 642.

United States v. Kaufman, 96 U. S., 567. Brewer's special-tax stamp. Refund.

Oleomargarine.

United States v. Eaton, 144 U. S., 677. Departmental regulations made in pursuance of law, while having the force of law, do not have the effect of making that a criminal offense which is not expressly made criminal by the statute. In re Kollock, 165 U. S., 526; 43 Int. Rev. Rec., 170. Income and dividends.

Collector v. Day, 11 Wall., 113; 13 Int. Rev. Rec., 141. Income. The General Government can not tax the salary of a judicial officer of a State. Gray v. Darlington, 15 Wall., 63. Advance in value does not constitute gains.

Springer v. United States, 12 Otto, 586; 27 Int.
Rev. Rec., 78. Tax on income not a direct tax.
Pacific Insurance Company v. Soule, 7 Wall., 433.
Tax on dividends of insurance companies not a
direct tax.

Stockdale v. Atlantic Insurance Company, 20
Wall., 323; 19 Int. Rev. Rec., 169.
Blake v. National Banks, 23 Wall., 307; 21 Int.
Rev. Rec., 114. Last five months of 1870.
Pollock v. The Farmers' Loan and Trust Co.;
Hyde v. The Continental Trust Co. of N. Y.,
157 U. S., 429; 158 U. S., 601. Income Tax Cases.
Unconstitutionality of income tax of 1894.

Railroads.

Railroad Company v. Jackson, 7 Wall., 262. Tax on interest is tax on bondholder. As to nonresident aliens.

Haight v. Railroad Company, 6 Wall., 15; 8 Int. Rev. Rec., 91. Tax on interest is tax on bondholder.

United States v. Baltimore and Ohio Railroad Company, 17 Wall., 322; 19 Int. Rev. Rec., 43. Congress did not intend to tax property of States or municipal corporations.

Barnes v. The Railroads, 17 Wall., 294; 17 Int. Rev. Rec., 82, 107. Tax on interest is tax on corpora tion.

Bailey, collector, v. New York Central Railroad Company, 22 Wall., 604; 21 Int. Rev. Rec., 121; 16 Otto., 109; 28 Int. Rev. Rec., 368. Grant v. Hartford and New Haven Railroad Company, 3 Otto, 225; 22 Int. Rev. Rec., 402. Erskine v. Milwaukee and St. Paul Railway Company, 4 Otto, 619; 24 Int. Rev. Rec., 90.

Railroads-Continued.

Elliott v. Railroad Company, 9 Otto, 573; 25 Int.
Rev. Rec., 56.
Improvement Company v. Slack, 10 Otto, 648; 26
Int. Rev. Rec., 23.

Railway (Eastern Kentucky) v. Slack, 10 Otto, 659; 26 Int. Rev. Rec., 101.

Railroad Company (Michigan Central) v. Collector

(Slack), 10 Otto, 595; 26 Int. Rev. Rec., 60. Tax on interest is tax on corporation. Railroad Company (Western Union) v. United States, 11 Otto, 543; 26 Int. Rev. Rec., 165. Little Miami, Columbus and Xenia Railroad Company v. United States, 108 U. S., 277; 26 Int. Rev. Rec., 101.

Memphis and Charleston Railroad Company v. United States, 108 U. S., 228; 29 Int. Rev. Rec., 131.

United States v. Erie Railway Company, 16 Otto, 327, 703; 29 Int. Rev. Rec., 58; 17 Otto, 1. Tax on interest, tax on corporation. Sioux City and Pacific Railroad Company r. United States, 110 U. S., 205; 30 Int. Rev. Rec., 38. United States v. Indianapolis and St. Louis Railroad Company, 113 U. S., 711; 31 Int. Rev. Rec., 103.

United States v. Philadelphia and Reading Railroad Company, 123 U. S., 113; 33 Int. Rev. Rec., 383.

Marquette, Houghton and Ontonagon Railroad Company v. United States, 123 U. S., 722; 34 Int. Rev. Rec., 1.

Legacies and successions.

Scholey v. Rew, 23 Wall., 331. Law constitutional. Mason v. Sargent, 104 U. S., 689; 28 Int. Rev. Rec., 89. Legacies not taxable where payable after October 1, 1870.

Clapp v. Mason, 94 U. S., 589; 23 Int. Rev. Rec.,

144. The duty imposed on successions extended only to successions to which successors became entitled in possession prior to October 1, 1870. Sturges v. United States, 117 U. S., 363. Same as Mason v. Sargent.

Wright v. Blakeslee, 101 U. S., 174; 26 Int. Rev. Rec., 179.

Gross receipts, special taxes, and miscellaneous. McGuire v. The Commonwealth, 3 Wall., 387. Payment of special tax does not authorize business in violation of State laws. Pervear. The Commonwealth, 5 Wall., 475. Same.

License Tax Cases, 5 Wall., 462; 6 Int. Rev. Rec., 36. Licenses are mere receipts for taxes. United States v. Adam Glab, 9 Otto, 225; 25 Int. Rev. Rec., 84. Change of firm.

Boylan v. United States, 10 Wall., 58. Manufac tured goods.

United States v. Smith, 8 Wall., 587.

United States v. Dewitt, 9 Wall., 41.

Cheney r. Van Arsdale, 15 Wall., 68. Manufac tured goods.

Steamboat Company . The Collector (Pleasonton), 18 Wall., 478. Gross receipts. Hamilton v. Dillin, 21 Wall., 73.

Gross receipts, special taxes, etc.-Continued. Slack v. Tucker & Co., 23 Wall., 321; 21 Int. Rev. Rec., 141. Sale by manufacturer at place of business.

Gas Company v. Pittsburg, 100 U. S., 219. Gas. United States v. E. L. Jordan, 113 U. S., 419; 31 Int. Rev. Rec., 79. Interpretation of act of relief.

Retzer v. Wood, 109 U. S., 185; 29 Int. Rev. Rec., 394. Express carriers.

United States v. Wilson, 118 U. S., 86. Real estate

case.

Sanborn v. United States, 135 U. S., 271; 36 Int. Rev. Rec., 142.

Practice and jurisdiction.

United States v. Abatoir Place, 106 U. S., 160. Supreme Court can not review decision of court below denying certificate of probable cause. United States v. Emholt, 105 U. S., 414; 28 Int. Rev. Rec., 135. Information for forfeiture can not be taken to Supreme Court on appeal.

Garnharts v. United States, 16 Wall., 162. Information against distilled spirits. Claimant entitled to trial by jury.

Insurance Company v. Ritchie, 5 Wall., 541. Suits against collectors should be commenced in State courts, unless parties are citizens of different States.

Same.

Hornthall v. Collector, 9 Wall., 560. Same.
The Assessor v. Osbornes, 9 Wall., 567.
Williams, collector, v. Reynolds, 17 Int. Rev. Rec.,
106. Same.

Pettigrew v. United States, 97 U. S., 385; 24 Int.

Rev. Rec., 380. Supreme Court has jurisdiction in an action to enforce a revenue law without regard to amount.

Snyder v. United States, 112 U. S., 216; 30 Int. Rev. Rec., 382. Information against tobacco factory. Verdict.

United States v. Carey, 110 U. S., 51. Suit on distiller's bond. An exception, to be of any avail, must be taken at the trial.

Tennessee v. Davis, 100 U. S., 257; 26 Int. Rev. Rec., 90. Removal of case against officer to United States court.

Venable v. Richards, 105 U. S., 636; 28 Int. Rev. Rec., 162. Same.

Davis v. South Carolina, 107 U. S., 597; 29 Int. Rev. Rec., 189. Same.

Direct tax.

Bennett v. Hunter, 9 Wall., 326. Invalidating sales in Virginia.

Atwood v. Weems, 99 U. S., 183. Florida sale beld void on the same ground as in Bennett v. Hunter. Cooley v. O'Connor, 12 Wall., 391. Certificate of

sale not void because signed by only two com. missioners. Validity of sales in South Carolina. Corbett v. Nutt, 10 Wall., 464. Relative to redemption of land and the confiscation act.

De Treville v. Smalls, 98 U. S., 517; 25 Int. Rev. Rec., 82. Tax sales in South Carolina valid. Keely v. Sanders, 99 U. S., 441. Tax sales in Tennessee valid.

Ensminger v. Powers, 108 U. S., 292.