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Pennsylvania.-First district, collector's office, Philadelphia; ninth district, collector's office, Lancaster; twelfth district, collector's office, Scranton; twenty-third district, collector's office, Pittsburg.

Rhode Island.- Consolidated with Connecticut. Collector's office, Hartford, Conn. South Carolina.-Collector's office, Columbia.

Tennessee.-Second district, collector's office, Knoxville; fifth district, collector's office, Nashville.

Teras.-Third district, collector's office, Austin; fourth district, collector's office, Dallas.

Utah.-Consolidated with Montana. Collector's office, Helena, Mont. Vermont.- Consolidated with New Hampshire. Collector's office, Portsmouth, N. H. Virginia.-Second district, collector's office, Petersburg; sixth district, collector's office, Alexandria.

Washington.-Consolidated with Oregon. Collector's office, Portland, Oreg. West Virginia.-Collector's office, Parkersburg. Wisconsin.-First district, collector's office, Milwaukee; second district, collector's office, Madison.

Wyoming.- Consolidated with Colorado. Collector's office, Denver, Colo.

SUPREME COURT DECISIONS IN INTERNAL-REVENUE CASES.

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Actions to recover back taxes paid.

Taxes not assessed may be sued for--Continued. Philadelphia v. Collector, 5 Wall., 720.

King v. United States, 9 Otto, 229; 25 Int. Rev. Braun v. Sauerwein, 10 Wall., 218.

Rec., 175.
The Collector v. Hubbard, 12 Wall., 1; 13 Int. Rev.
Rec., 189.

Suits on collectors' bonds.
Erskine 0. Van Arsdale, 15 Wall., 75. Interest.
Stewart v. Barnes, 153 U.S., 456. Interest.

Hall v. United States, 1 Otto, 559.
Cheatham et al. v. United States (Norvell, collect-

Soule v. United States, 10 Otto, 8; 26 Int. Rev. or), 92 U.S., 85; 22 Int. Rev. Rec., 311.

Rec., 4. Direction of Commissioner considered United States v. Savings Bank, 104 U. S., 728; 28

as direction of Secretary. Int. Rev. Rec., 87. The presentation of a claim

United States v. Kimball, 11 Otto, 726. for refund to collector is in legal effect a pi esen

United States v. Hough, 13 Otto, 71. tation to the Commissioner.

Butler v. United States, 21 Wall., 272. James v. Hicks, 110 U.S., 272.

Cnited States v. Jackson, 14 Otto, 41; 28 Int. Rev. Kings County Savings Institution v. Blair, 116 U.

Rec., 12. S., 200; 32 Int. Rev. Rec., 30.

King v. United States, 99 U. S., 229; 25 Int. Rev. Payment of a judgment against the collector. Sec.

Rec., 175. Suit on the bond of Harry Chase, col.

lector. $320. Certificate of probable cause.

United States v. Hunt, 15 Otto, 183; 28 Int. Rev. United States v. Frederick Frerichs, 34 Int. Rev.

Rec., 134. Reo., 39; 124 U.S., 315.

United States v. Stone, 16 Otto, 525.

United States v. Flanders, 112 U.S., 88; 30 Int.
Assessments, legal effect of.

Rev. Rec., 397.
Clinkenbeard o. United States, 21 Wall., 65; 21
Int. Rev. Rec., 37.

Compromise-power and effect.
United States v. Ripdskopf, 105 U.S., 418; 28 Int.
Rev. Rec., 141.

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

Rev. Rec., 131. Suits against officers for damages, injunctions, etc. United States v. Chouteau, 102 U. S., 603; 27 Int.

Rev. Rec., 49. Haffin o. Mason, 15 Wall., 671; 17 Int. Rev. Rec., 118. Suit for trespass.

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

Rev. Rec., 51.
Erskine v. Hohnbach, 14 Wall., 643; 17 Int. Rev.

Rec., 19; Harding v. Woodcock, 137 U. S., 43.
Assessment protects the collector.

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

United States v. Cutting, 3 Wall., 441
Averill, collector, v. Smith, 17 Wall., 82; 17 Int. United States v. Fisk, 3 Wall., 445.

Rev. Rec., 171. Trespass on account of a seiz. Collector v. Dogwell & Co., 16 Wall., 156. ure. Trespass will not lie unless it appears W'arren v. Shook, 91 U. S., 704; 22 Int. Rev. Rec., that the act was tortious or unauthorized.

77. Snyder v. Marks, 109 U.S., 189; 29 Int. Rev. Rec., Selden v. Equitable Trust Company, 94 U.S., 419;

403. Injunction. A bill in equity will not lie 23 Int. Rev. Rec., 171,

to enjoin a collector from collecting taxes. Bank for Savings v. Collector, 3 Wall., 495. United States v. J. M. Cummings et al., 130 U.S., Oulton v. Savings Institution, 17 Wall., 109; 17

453; 35 Int. Rev. Rec., 142. Claim for damages | Int. Rev. Rec., 170. alleged to have been sustained in consequence Cary v. Savings Union, 22 Wall., 38; 21 Int. Rev. of certain acts of Collector Bailey.

Rec., 84. White, collector, v. Berry (1898), 170 U. S., 366. Bailey, collector, v. Clark et al., 21 Wall., 284; 21 Civil-service act.

Int. Rev. Rec., 133.

United States v. Wilson, 106 U. S., 620. Certiti. Commissions and compensation of collectors.

cates of indebtedness issued by a corporation United States v. Wilcox, 5 Otto, 661; 24 Int. Rev. not taxable as circulation under section 3408, Rec., 22.

unless intended to circulate as money. United States v. Farden, 9 Otto, 10; 25 Int. Rev. Nevada Bank v. Sedgwick, collector, 14 Otto, 111;

Rec., 55. Suspension of collector by supervisor 27 Int. Rev. Rec., 382. upon charges of fraud.

United States v. Mann, 5 Otto, 580; 24 Int. Rev. United States v. Landram, 118 U. S., 81; 32 Int. Rec., 20. Section 3177. Rov. Rec., 151.

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

Rev. Rec., 175.
Taxes not assessed may be sued for.

Slack v. Tucker & Co. (23 Wall., 330). Defining Dollar Savings Bank v. United States, 19 Wall., commercial broker, commission merchant, and

227 ; 19 Int. Rev. Rec., 89; 22 Int. Rev. Rec., 310. factor

Brokers, banks, and bankers-Continued.

Distilled spirits-Continued. Richmond v. Blake, 132 U. S., 592; 36 Int. Rev. Peabody v. Stark, 16 Wall, 240; 17 Int. Rev. Rec., Rec., 21.

106. Survey. Manhattan Company v. Blake, 148 U.S., 412. United States v. Ferrary, 3 Otto, 625; 22 Int. Rev.

Rec., 394. Survey.
Notes used for circulation, section S413.

Wright v. United States, 108 U.S., 281. Survey. Veazie Bank v. Fenno, 8 Wall., 533; 10 Int. Rev. Stoll v. Pepper, 7 Otto, 438; 25 Int. Rev. Rec., 2. Rec., 195. Law declared constitutional.

Tax on excess of material used. United States v. Van Auken, 6 Otto, 366; 24 Int.

Felton v. United States, 6 Otto. 699; 24 Int. Rev. Rev. Rec., 204. Indictment under section 3583.

Rec., 252. Intent. Section 3456. Merchants' National Bank v. United States, 101 U.

United States v. Simmons, 6 Otto, 360; 24 Int. Rev. S., 1. Tax on notes of a municipal corporation

Rec., 347. Intent. Section 3266. paid out by national bank constitutional,

Hartman v. Bean, 9 Otto, 393; 25 Int. Rev. Rec., Hollister v. Zion's Cooperative Mercantile Insti. 141. Lien on spirits in warehouse. tution, 111 U. S , 62; 30 Int. Rev. Rec., 111. Tax

Dair v. United States, 16 Wall, 1; 18 Int. Rev. limited to obligations payable in money.

Rec., 10. Distiller's bond. Willis, collector, v. Belleville Nail Company.

Thompson v. United States, 142 U.S., 471. Tax is Same.

required to be paid on spirits lost in distillery Stamps.

warehouse by evaporation, after the filing of

export bond, but before actual withdrawal. United States v. Goldback, 102 U, S., 623. Com

One hundred and ninety-nine Barrels of Whisky missions,

v. United States, 4 Otto, 86. Lurden of proof. Folger v. United States, 103 U.S., 30; 27 Int. Rev.

United States v. Bennett, 15 Wall., 660. Bonded Rec., 103. Assistant United States Treasurer

warehouses. not entitled to commissions for selling stamps. United States v. Ford, Whisky Cases, 9 Otto, 594; Jessup v. United States, 106 U. S., 147. Bond for

25 Int. Rev. Rec., 127. Testimony of accomplices. stamps.

Hart v. United States, 5 Otto, 316. United States Swift Co. v. United States, 105 U. S., 691 ; 111 L.

0. Witten, 143 U. S., 76; 38 Int. Rev. Rec., 46. S., 22; 28 Int. Rev. Rec., 149. Commissions to Distiller's bond. Government not responsible purchasers of stamps furnishing their own dies.

for laches of officers. Bechtel v. United States, 101 U.S., 597.

Suit on United States v. Boecker et al., 21 Wall., 652; 21 match manufacturer's bond.

Int. Rev. Rec., 78. Sureties not liable when Campbell v. Wilcox, 10 Wall., 421. Stamp on note,

business is carried ou at a place other than that United States v. Islam, 17 Wall., 196 ; 19 Int. Rev.

mentioned in bond. Rec., 84. Liability of instrument to stamp duty United States v. Hodson, 10 Wall., 395. Distiller's depends on its form. In case of doubt as to lia.

bond, construction of statute, revenue laws to bility the construction of the law should favor

be construed liber ally. exemption.

Finch v. United States, 12 Otto, 269; 26 Int. Rev. Pagh v. McCormick, 14 Wall., 361; 15 Int. Rev.

Rec., 410. Meter case. Section 3249, Rec., 96.

Tice v. United States, 99 U. S., 286. Meter case. Hall v. Jordan, 19 Wall., 271. Stamp on deed.

Section 3249. United States v. Buzzo, 18 Wall., 125. Stanıp on Dobbin's Distillery v. United States, 6 Otto, 395; draft.

24 Int. Rev. Rec., 21. Forfeiture of distillery Hollister v. Benedict & Burnham Manufacturing

when owner is innocent. Company, 113 U. S., 59; 31 Int. Rev. Rec., 30.

United States v. Powell, 14 Wall., 493; 17 Int. Rev. Alleged infringement of patent.

Rec., 18. Storekeepers' salarios. Liability of Fletcher v. Blake, 131 U.S., appendix; 27 Int. Rev. 1 bond.

Rec., 6. Alleged infringement of patent. Insurance Companies v. Thompson, 5 Otto, 547. United States v. Kaufman, 96 U. S., 567. Action

Spirits in warehouse destroyed by tire. to recover value of returned special-tax stampg.

Farrell v. United States, 9 Otto, 221; 25 Int. Rev. United States v. Americau Tobacco Company

Rec., 83. Spirits in warehouse destroyed by fire. (1897), 166 U.S., 468. Claim for reimbursement

United States v. Alexander et al., 110 U. S., 325. for stamps destroyed by fire.

Spirits destroyed by fire. Nicol v. Ames; United States v. Ingwersen; 173 United States v. Ulrici et al., 111 U.S., 38; 30 Int. U.S., 309. Under Schedule A, act June 13, 1898.

Rev. Rec., 111. Spirits forfeited and sold subDistilled spirits.

ject to tax.

United States v. Forty-three Gallons Whisky, 108 United States v. Singer, 15 Wall., 112; 17 Int. Rev. U.S., 491; 29 Int. Rev. Rec., 188. Selling spirits Rec., 9. Capacity tax.

in Indian Territory. Collector v. Begge, 17 Wall., 182; 17 Int. Rev. Salt Lake City v. Hollister, collector, 118 U, S., Rec., 164. Capacity tax.

256; 32 Int. Rev. Rec., 158. Tax on spirits disPahlman v. The Collector, 20 Wall., 189; 19 Int. tilled by the city. Rev. Rec., 171. Capacity tax.

United States v. Morris Spiegel, 116 U. S., 270; 32 Weitzel v. Rabe, 13 Otto, 310. Capacity tax,

Int. Rev. Rec., 54. Imported spirit stamps. Weitzel v.Calı well, 13 Otto, 340. Capacity tax. Thatcher's Distilled Spirits, 13 Otto, 679; 27 Int. Weitzel v. Kayser, 13 Otto, 344. Capacity tax. Rev. Rec., 144. Section 3451.

Distilled spirits-Continued.

Tobacco--('ontinued. United States r. Two Hundred Barrels Whisky, Turpin v. Burgess, 117 U. S., 504; 32 Int. Rev. Rec.,

95 U. S., 571 ; 24 Int. Rev. Rec., 3. Section 3456, 119. Reaffirming Pace v. Burgess. old section 96.

United States v. Snyder, 149 C.S., 210. The lien Henderson's Distilled Spirits, 14 Wall., 44; 15 Int. imposed on real estate by section 3207, R. S., to

Rev. Rec., 119. Forfeiture relates back to time secure payment of internal-revenue taxes is not offense was committed.

subject to the laws of the State in which the real Harrington's Distilled Spirits, 11 Wall., 356; 13 estate is situated respecting recording or regis. Int. Rev. Rec., 193. Section 3453. Confusion

tering mortgages or liens. and mixture of goods by rectification. Osborne v. United States, 19 Wall., 577; 20 Int.

Fermented liquors. Rev. Rec., 126. Liability of sureties when dis

Bergdoll v. Pollock, 50tto, 337; 24 Int. Rev. Rec., 2. tillery premises are encumbered.

Dandelet v. Smith, 18 Wall, 642. Clinkenbeard v. United States, 21 Wall., 65; 21

United States v. Kaufman, 96 U.S., 567. Brewer's Int. Rev. Roc., 37. Assessment.

special-tax stamp. Refund. Chaffee & Co. o. United States, 18 Wall., 516; 20 lot. Rev. Rec., 23. Section 3453. Burden of

Oleomargarine. proof.

United States v. Eaton, 144 C.S., 677. Depart. Coffee v. United States, 116 U.S., 427, 436; 32 Int. Rev. Rec., 38, 39.

mental regulations made in pursuance of law, Chicago Distilling Company v. Stone, 140 U. S.,

while having the force of law, do not have the 647. Assessment against distiller for material

effect of making that a criminal offense which is used in excess of capacity of distillery should

not expressly made criminal by the statute. be based on real average spirit-producing ca

In re Kollock, 165 U.S., 526; 43 Int. Rev. Rec., 170. pacity of the distillery and not on a fictitious

Income and dividends. capacity for any particular day or days. United States v. Stowell, 133 U.S., 1; 36 Int. Rev.

Collector v. Day, 11 Wall., 113; 13 Int. Rev. Rec.,

141. Income. The General Government can not Rec., 30. Section 3281 construed. Mansfield v. Excelsior Refinery Company, 135

tax the salary of a judicial officer of a State. U.S., 326; 36 Int. Rev. Rec., 165. Sale under

Gray v. Darlington, 15 Wall., 63. Advance in value distraint.

does not constitute gains. Dunlap v. United States (1899), 173 U. S., 65.

Springer v. United States, 12 Otto, 586; 27 Int. Rebate of tax on alcohol used in the arts.

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 Tobacco.

direct tax. The Cherokee Tobacco, 11 Wall.. 616. Internal

Stockdale v. Atlantic Insurance Company, 20 revenue laws extend over Indian Territory.

Wall., 323; 19 Int. Rev. Rec., 169. An act of Congress supersedes a prior treaty.

Blake v. National Banks, 23 Wall., 307; 21 Int.

Rev. Rec., 114. Last five months of 1870. Henderson's Tobacco, 11 Wall., 652. Where two acts are repugnant the latter act operates as a

Pollock v. The Farmers' Loan and Trust Co.; repeal of the former.

Hyde v. The Continental Trust Co. of N. Y., Lilienthal's Tobacco v. United States, 97 U.S., 237;

157 U.S., 429; 158 U. S., 601. Income Tax Cases. 24 Int. Rev. Rec., 60. Section 3453. Burden of

Unconstitutionality of income tax of 1894. proof, etc.

Railroads. Ryan v. United States, 19 Wall., 514. Sureties

liable on transportation bond, notwithstanding Railroad Company v. Jackson, 7 Wall., 262. Tax carelessness of inspector.

on interest is tax on bondholder. As to non. Jones, executor of Stockdale, collector, v. Black- resident aliens.

well, 100 U. S., 599. Tobacco in bonded ware. Haight v. Railroad Company, 6 Wall., 15; 8 Int. house June 14, 1872. liable to what tax?

Rev. Rec., 91. Tax on interest is tax on bondJones, executor of Stockdale, collector, v. Ben. holder.

thuysen, 103 U.S., 87; 27 Int. Rev. Rec., 145; 115 United States v. Baltimore and Ohio Railroad Com. V.S., 464. Tax on sales. Stamp affixed and pany, 17 Wall., 322; 19 Int. Rev. Rec., 43. Con. canceled becomes merged in the value of the gress did not intend to tax property of States or tobacco.

municipal corporations. Venable v. Richards, 105 U.S., 636; 28 Int. Rev. Barnes v. The Railroads, 17 Wall., 294; 17 Int. Rev. Rec., 162. Snuff defined.

Rec., 82, 107. Tax on interest is tax on corporaLudloff v. United States, 108 U. S., 176; 29 Int. Rev. tion.

Rec., 125. Factory of cigar manufacturer must Bailey, collector, v. New York Central Railroad

be separated from sales room. Circular 181. Company, 22 Wall., 604; 21 Int. Rev. Rec., 121; Pace v. Burgess, 92 U.S., 372; 22 Int. Rev. Rec., 16 Otto., 109; 28 Int. Rev. Rec., 368. 145. Exportation stamp constitutional.

Grant v. Hartford and New Haren Railroad Com. Burgess v. Salmon, 97 U.S., 381 ; 25 Int. Rev. Rec., pany, 3 Otto, 225; 22 Int. Rev. Rec., 402.

31. Time act takes effect, affirming 1 Hughes, Erskine v. Milwaukee and St. Paul Railway Com356; 21 Int. Rev. Rec., 333.

pany, 4 Otto, 619; 24 Int. Rev. Rec., 90.

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case.

131.

Railroads-Continned.

1 Gross receipts, special taxes, etc.--Continued. Elliott v. Railroad Company, 9 Otto, 573; 25 Int. Slack v. Tucker & Co., 23 Wall., 321 ; 21 Int. Rev. Rev. Rec., 56.

Rec., 141. Sale by manufacturer at place of Improvement Company v. Slack, 10 Otto, 648; 26 | business. Int. Rev. Rec., 23.

Gas Company v. Pittsburg, 100 U. S., 219. Gas. Railway (Eastern Kentucky) v. Slack, 10 Otto, United States v. E. L. Jordan, 113 U.S., 419; 31 659; 26 Int. Rer. Rec., 101.

Int. Rev. Rec., 79. Interpretation of act of reRailroad Company (Micbigan Central) v. Collector lief.

(Slack), 10 Otto, 595; 26 Int. Rev. Rec., 60. Tax Retzer v. Wood, 109 U. S., 185; 29 Int. Rev. Rec., on interest is tax on corporation.

391. Express carriers. Railroad Company (Western Union) v. United | United States v. Wilson, 118 U.S., 86. Real estate

States, 11 Otto, 543; 26 Int. Rev. Rec., 165.
Little Miami, Columbus and Xenia Railroad Com. Sanborn v. United States, 135 U. S., 271; 36 Int.

pany v. United States, 108 U.S., 277; 26 Int. Rev. Rev. Rec., 142.
Rec., 101,

Practice and jurisdiction. Memphis and Charleston Railroad Company v. United States, 108 U.S., 228; 29 Int. Rev. Rec., United States v. A batoir Place, 106 U.S., 160. Su.

preme Court can not review decision of court United States v. Erie Railway Company, 16 Otto, below denying certificate of probable cause.

327, 703; 29 Int. Rev. Rec., 58; 17 Otto, 1. Tax United States v. Emholt, 105 U.S., 414; 28 Int. Rev. on interest, tax on corporation.

Rec., 135. Information for forfeiture can not be Sioux City and Pacific Railroad Company r. United taken to Supreme Court on appeal. States, 110 U.S., 205; 30 Int. Rev. Rec., 38.

Garnbarts v. United States, 16 Wall., 162. Infor. United States v. Indianapolis and St. Louis Rail. mation against distilled spirits. Claimant en.

road Company, 113 U.S., 711; 31 Int. Rov. Rec., titled to trial by jury. 103.

Insurance Company v. Ritchie, 5 Wall., 541. Suits United States v. Philadelphia and Reading Rail- against collectors should be commenced in State

road Company, 123 U.S., 113; 33 Int. Rev. Rec., courts, unless parties are citizens of different 383.

States.
Marquette, Houghton and Ontonagon Railroad Horntball v. Collector, 9 Wall., 560. Same.

Company v. United States, 123 U. S., 722; 34 Int. The Assessor v. Osbornes, 9 Wall., 567. Same.
Rev. Rec., 1.

Williams, collector, v. Reynolds, 17 Int. Rev. Rec.,

106. Same. Legacies and successions.

Pettigrew v. United States, 97 U. S., 385; 24 Int. Scholey v. Rew, 23 Wall., 331. Law constitutional. Rev. Rec., 380. Supreme Court has jurisdiction Mason v. Sargent, 104 U.S., 689; 28 Int. Rev. Rec., in an action to enforce a revenue law without

89. Legacies not taxable where payable after regard to amount. October 1, 1870.

Snyder v. United States, 112 U.S., 216; 30 Int. Rev. Clapp v. Mason, 94 U. S., 589; 23 Int. Rev. Rec., 1 Rec., 382. Information against tobacco factory.

144. The duty imposed on successions extended Verdict. only to successions to which successors became United States v. Carey, 110 U. S., 51. Suit on dis

entitled in possession prior to October 1, 1870. tiller's bond. An exception, to be of any avail, Sturges v. United States, 117 U.S., 363. 'Same as must be taken at the trial. Mason v. Sargent.

Tennessee v. Davis, 100 U. S., 257; 26 Int. Rev. Wright v. Blakeslee, 101 U. S., 174; 26 Int. Rev. Rec., 90. Removal of case against officer to Rec., 179

United States court.

Venable v. Richards, 105 U. S., 636; 28 Int. Rev. Gross receipts, special taxes, and miscellaneous.

Rec., 162. Same. McGuire v. The Commonwealth, 3 Wall., 387. Pay. Davis v. South Carolina, 107 U. S., 597; 29 Int. Rev. ment of special tax does not authorize business Rec., 189. Same. in violation of State laws.

Direct tax.
Pervear . The Commonwealth, 5 Wall., 475.
Same.

Bennett v. Hunter, 9 Wall., 326. Invalidating sales License Tax Cases, 5 Wall., 462; 6 Int. Rev. Rec., in Virginia. 36. Licenses are mere receipts for taxes.

Atwood v. Weems, 99 U.S., 183. Florida sale beld United States v. Adam Glab, 9 Otto, 225; 25 Int. void on the same ground as in Bennett v. Hunter. Rer. Rec., 84. Change of firm.

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Cooley v. O'Connor, 12 Wall., 391. Certificate of Boylan v. United States, 10 Wall., 58. Manufac- sale not void because signed by only two comtured goods.

missioners. Validity of sales in South Carolina. United States v. Smith, 8 Wall., 587.

Corbett v. Nutt, 10 Wall., 464. Relative to redempUnited States v. Dewitt, 9 Wall., 41.

tion of land and the confiscation act. Cheney v. Van Arsdale, 15 Wall., 68. Manufac. De Treville v. Smalls, 98 U. S., 517; 25 Int. Rev. tured goods.

Rec., 82. Tax sales in South Carolina valid. Steamboat Company y. The Collector (Pleason- Keely v. Sanders, 99 U.S., 441. Tax sales in Ten. ton), 18 Wall., 478. Grogs receipts.

nessee valid. Hamilton v. Dillin, 21 Wall., 73.

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

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