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11 Wall. 113-129, 20 L. Ed. 122, THE COLLECTOR v. DAY.

Taxation by the States of means and instrumentalities of general government is impliedly prohibited by the Constitution.

Approved in Ex parte White, 228 Fed. 91, holding officer of army establishing residence near army post not subject to poll tax; New Orleans v. Salmen Brick etc. Co., 135 La. 842, 843, 66 South. 242, holding land donated to one State situated in another State not subject to taxation in latter State; Purnell v. Page, 133 N. C. 126, 128, 45 S. E. 534, 535, holding State income tax upon Federal judge's salary invalid; Mosely v. State, 115 Tenn. 59, 86 S. W. 716, interest on government bonds not taxable by States as income; dissenting opinion in South Carolina v. United States, 199 U. S. 468, 50 L. Ed. 272, 26 Sup. Ct. 110, majority holding government may exact revenue license from dispensing agent of State which has taken charge of liquor business; dissenting opinion in Snyder v. Bettman, 190 U. S. 256, 47 L. Ed. 1038, 23 Sup. Ct. 805, court upholding congressional power to tax transmissions of property by legacy to city; Van Brocklin v. Tennessee, 117 U. S. 177, 29 L. Ed. 854, 6 Sup. Ct. 684, holding lands owned by United States exempt from State taxation; Andrews v. Auditor, 28 Gratt. 126, holding buildings owned by United States exempt from State taxation; Camden v. Village Corporation, 77 Me. 536, 1 Atl. 691, arguendo.

Distinguished in Home Title Ins. Co. v. Keith, 230 Fed. 908, holding deed issued by referee foreclosing mortgage is not instrumentality of government; Sackett v. McCaffrey, 131 Fed. 222, 65 C. C. A. 205, notary's certificate of acknowledgment of homestead declaration is subject to stamp tax under War Revenue Act, § 13; County of Santa Clara v. Southern Pac. R. R. Co., 9 Sawy. 171, 18 Fed. 388, holding State could tax railroad, though latter performed certain services for the government.

Limited in South Carolina v. United States, 199 U. S. 459, 50 L. Ed. 269, 26 Sup. Ct. 110, government may exact revenue license from dispensing agent of State which has taken charge of liquor business.

Exemption from taxation or assessment of lands owned by governmental bodies or in which they have an interest. Note, 132 Am. St. Rep. 320.

General government is prohibited from taxing the salary of a judicial officer of a State.

Approved in Ambrosini v. United States, 187 U. S. 7, 47 L. Ed. 52, 23 Sup. Ct. 3, and United States v. Owens, 100 Fed. 70, both applying rule to saloon-keeper's bond to sell liquor; Purnell v. Page, 128 Fed. 497, holding under 25 Stat. 434, making jurisdictional amount $2,000, no Federal jurisdiction over suit to restrain eighty dollars personal tax

on judge's salary; Bettman v. Warwick, 108 Fed. 50, 47 C. C. A. 185, and Warrick v. Bettman, 102 Fed. 129, both applying rule to notary's bond; Penick v. Foster, 129 Ga. 221, 12 Ann. Cas. 346, 12 L. R. A. (N. S.) 1159, 58 S. E. 775, refusing to allow tax on bonds of municipal bonds; In the Matter of the Taxation of the Salaries of Judges, 131 N. C. 697, 42 S. E. 972, holding judges' salaries exempt from taxation; Dawson v. McCarty, 21 Wash. 316, 75 Am. St. Rep. 843, 57 Pac. 817, holding bonds used in legal proceedings exempt from revenue tax; dissenting opinion in South Carolina v. United States, 199 U. S. 466, 50 L. Ed. 272, 26 Sup. Ct. 110, majority holding government may exact revenue license from dispensing agent of State which has taken charge of liquor business; Pollack v. Farmers' Loan etc. Co., 157 U. S. 584, 39 L. Ed. 820, 15 Sup. Ct. 690, holding direct Federal tax on income from municipal bonds unconstitutional; Freedman v. Sigel, 10 Blatchf. 328, 329, 330, 331, Fed. Cas. 5080, holding Federal tax on salary of judge of Superior Court of New York city invalid; Rushworth v. Judges of Hudson Pleas, 58 N. J. L. 100, 30 L. R. A. 764, 32 Atl. 744, holding Congress could not interfere with action of State courts upon applications for naturalization; Andrews v. Auditor, 28 Gratt. 126 holding buildings belonging to United States exempt from State taxation; McCullough v. Brown, 41 S. C. 250, 23 L. R. A. 422, 19 S. E. 474, arguendo; dissenting opinion in United States v. Railroad Co., 17 Wall. 333, 21 L. Ed. 601, majority holding that tax in dispute was in reality not a tax on the municipality, but upon the bondholders; dissenting opinion in Ex parte Virginia, 100 U. S. 359, 361, 25 L. Ed. 684, 685, majority holding that State judicial officer was not relieved in his selection of jury from obeying Federal Constitution; dissenting opinion in Pollock v. Farmers' Loan etc. Co., 158 U. S. 693, 39 L. Ed. 1145, 15 Sup. Ct. 942, majority holding Federal tax on income of municipal bonds invalid; dissenting opinion in People v. Tobey, 153 N. Y. 401, 47 N. E. 807, majority holding clerk of Police Court of city within civil service regulations of the city; dissenting opinion in State v. Aiken, 42 S. C. 262, 26 L. R. A. 363, 20 S. E. 236, majority holding State, in exercise of its police power, could regulate and control liquor traffic.

Distinguished in Flint v. Stone Tracy Co., 220 U. S. 158, Ann. Cas. 1912B, 1312, 55 L. Ed. 416, 31 Sup. Ct. 342, holding corporation acting as trustee is not instrumentality of State so as to exempt from taxation; Knowlton v. Moore, 178 U. S. 59, 44 L. Ed. 977, 20 Sup. Ct. 755, upholding tax on legacies and distributive shares of personal property; Dyer v. City of Melrose, 197 Mass. 99, 125 Am. St. Rep. 330, 34 L. R. A. (N. S.) 1215, 83 N. E. 6, holding exemption does not extend to proceeds from salary of judicial officer; Keith v. State Funding Board, 127 Tenn. 483, Ann. Cas. 1914B, 1145, 155 S. W. 153, holding void Tennessee statute

exempting State bonds from taxation; State v. Nygaard, 159 Wis. 401, 150 N. W. 515, upholding income tax on salary of judge; Ex parte Virginia, 100 U. S. 348, 25 L. Ed. 680, holding State judicial officer not relieved from obeying Federal Constitution in his selection of jury panel, as regards race distinctions; Manhattan Co. v. Blake, 148 U. S. 426, 37 L. Ed. 509, 13 Sup. Ct. 645, holding money deposited in bank by State treasurer subject to Federal tax; Sweatt v. Boston etc. R. R. Co., 3 Cliff. 351, Fed. Cas. 13,684, holding that corporations of commercial character are subject to provisions of Federal bankrupt law; United States v. Kindred, 4 Hughes, 499, 5 Fed. 45, holding justice of peace amenable to prosecution in Federal court for corrupt violation of laws of Congress; dissenting opinion in Pollock v. Farmers' Loan etc. Co., 158 U. S. 666, 39 L. Ed. 1135, 15 Sup. Ct. 931, majority holding tax on income from real estate a direct tax.

Limited in South Carolina v. United States, 199 U. S. 453, 50 L. Ed. 266, 26 Sup. Ct. 110, government may exact revenue license from dispensing agents of State which has taken over liquor business.

Taxable personal income under income tax statute. Note, Ann.
Cas. 1913C, 986.

Federal taxation of instrumentalities of State government. Note,
4 Ann. Cas. 747.

Power of State to tax salary or income of Federal officer and vice versa. Note, 7 Ann. Càs. 87.

Power of State or Federal government to tax salary of one another's officers. Note, 34 L. R. A. (N. S.) 1216.

Sovereign powers vested in State governments by their Constitutions remained unaltered and unimpaired, except so far as they were granted to the general government.

Approved in State v. Gibson, 36 Ind. 398, 10 Am. Rep. 49, and Frasher v. State, 3 Tex. App. 273, 30 Am. Rep. 137, both holding State had power to prohibit marriages between whites and negroes; Cory v. Carter, 48 Ind. 360, 17 Am. Rep. 762, holding State legislature free to fix qualifications of pupils to be admitted to its schools, classifying them with reference to difference of race or color; dissenting opinion in Ex parte Virginia, 100 U. S. 358, 25 L. Ed. 683, majority holding that State judge was bound by Federal Constitution not to discriminate against colored race in selecting jurymen.

United States can claim no powers which are not granted by the Constitution, expressly or by necessary implication.

Approved in State v. Polley, 26 S. D. 8, 127 N. W. 850, holding law dividing South Dakota into congressional districts subject to referen

dum to people; State v. Gibson, 36 Ind. 398, 10 Am. Rep. 49, and Frasher v. State, 3 Tex. App. 273, 30 Am. Rep. 137, both holding no Federal law abrogated State statute rendering it a felony for white man to marry negro woman; North Carolina v. Vanderford, 35 Fed. 286, holding Congress has power to enact a law authorizing destruction of illicit spirits; Wood v. Drake, 70 Fed. 883, holding Federal court had jurisdiction of action alleging unlawful conduct of United States marshal; dissenting opinion in Legal Tender Cases, 12 Wall. 613, 20 L. Ed. 332, majority holding legal-tender acts of Congress constitutional.

General government and the States are separate and distinct sovereignties, acting independently within their respective spheres.

Approved in Plummer v. Coler, 178 U. S. 117, 44 L. Ed. 1001, 20 Sup. Ct. 830, upholding State inheritance tax on legacy of United States bonds, though declared exempt from State taxation; Knowlton v. Moore, 178 U. S. 61, 44 L. Ed. 978, 20 Sup. Ct. 755, upholding Federal tax on legacies and inheritances on ground that State's right to regulate devolution of property not involved; Hoxie v. New York etc. R. Co., 82 Conn. 356, 17 Ann. Cas. 324, 73 Atl. 756, holding action for injuries sustained by workman on interstate train is within sole cognizance of Federal courts; Ruhstrat v. People 185 Ill. 145, 76 Am. St. Rep. 37, 57 N. E. 45 holding State law prohibiting use of national flag unconstitutional; dissenting opinion in Taylor and Marshall v. Beckman (No. 1), 178 U. S. 595, 44 L. Ed. 1207, 20 Sup. Ct. 890, court denying jurisdiction to determine election contest made by General Assembly under State Constitution; Van Brocklin v. Tennessee, 117 U. S. 178, 29 L. Ed. 854, 6 Sup. Ct. 685, holding land owned by United States exempt from State taxation; Pollock v. Farmers' Loan etc. Co., 157 U. S. 584, 39 L. Ed. 820, 15 Sup. Ct. 690, holding Federal tax on income from municipal bonds unconstitutional; County of Santa Clara v. Southern Pac. R. R., 9 Sawy. 171, 388, holding, however, State may tax railroad, though latter receives aid from and performs services for general government; Sweatt v. Boston etc. R. R. Co., 3 Cliff. 352, Fed. Cas. 13,684, holding commercial corporations subject to Federal bankrupt law; State v. Gibson, 36 Ind. 398, 10 Am. Rep. 49, and Frasher v. State, 3 Tex. App. 273, 30 Am. Rep. 137, both holding State had power to pass statute making it a felony for white to marry a negro; Pollock v. Farmers' Loan etc. Co., 157 U. S. 603, 39 L. Ed. 827, 15 Sup. Ct. 698, court holding Federal tax on municipal bonds, etc., unconstitutional; dissenting opinion in Boyd v. Nebraska, 143 U. S. 182, 36 L. Ed. 117, 12 Sup. Ct. 389, majority holding Federal court had jurisdiction to determine disputed question as to right of governorship of a State; Baltimore etc. R. R. Co. v. Baugh, 149 U. S. 401, 37 L. Ed. 786, 13 Sup. Ct. 927, ma

jority applying general law of the country to question of negligence of fellow-servant.

Miscellaneous. Miscited in Murphy v. Wilmington, 6 Houst. 138, 22 Am. St. Rep. 355.

11 Wall. 129-135, 20 L. Ed. 160, WESTERN TRANSPORTATION CO. v. DOWNER.

Plaintiff makes prima facie case by production of bill of lading, showing receipt of goods and contract for transportation, and by proving arrival of cargo in ruined condition.

Approved in New Orleans etc. R. R. Co. V. National Rice Milling Co., 234 U. S. 83, 58 L. Ed. 1225, 34 Sup. Ct. 726, refusing to review decision of lower court imposing loss on shipment of rice on connecting carriers; Consolidated Coal Co. v. Knickerbocker Steam Towage Co., 200 Fed. 844, holding towing company, knowing of dredging operations was bound to determine whether passage was safe; The Medea, 179 Fed. 785, 103 C. C. A. 273, holding where it is shown goods were received in good condition and delivered injured, carrier must show lack of negligence; Alaska Coast Co. v. Alaska Barge Co., 79 Wash. 221, L. R. A. 1915C, 423, 140 Pac. 336, where charterparty excepted liability for injuries by act of God, charterer has burden of showing injury within that class; Hecht v. Grand Trunk Ry. Co., 132 Wis. 607, 113 N. W. 68, holding question of carrier's negligence was for jury; Inland etc. Coasting Co. v. Tolson, 139 U. S. 555, 35 L. Ed. 271, 11 Sup. Ct. 654, holding damage to wharf by steamboat, on calm day, in smooth water, made out prima facie case; The Majestic, 166 U. S. 386, 41 L. Ed. 1043, 17 Sup. Ct. 602, where damage was caused to luggage by sea water coming through damaged porthole; The Carlotta, 9 Ben. 12, Fed. Cas. 2413, where damage was caused by rats and odor of petroleum; The Queen of the Pacific, 75 Fed. 78, where damage to merchandise was caused by sea water; Mitchell v. Carolina etc. R. R. Co., 124 N. C. 244, 32 S. E. 673, where livestock was injured in transportation, held that railroad was bound to show due care; Insurance Co. of North America v. Lake Erie etc. R. R. Co., 152 Ind. 338, 53 N. E. 383, holding defendant again shifted burden by showing loss by fire, an excepted risk.

Distinguished in The Konigin Luise, 185 Fed. 480, 107 C. C. A. 578, holding where exception clause is stenciled over bill of lading, it must be considered as governing; The St. Quentin, 162 Fed. 884, 89 C. C. A. 573, holding where bill of lading excepted injury from heat, libelant must show special negligence.

ROSES

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