National Republican., 1882-11-07
IMPORTANT CASES
DECIDED BY THE SUPREME COURT.
An Internal Revenue Tax Case-Cotto Ties
Steamboat Collision Other Cases From tho
Various State Courts Decided -Opiu-
ionS-Admissions 10 the Bar.

road Company, brought here by writ of error to
the circuit court ofthe United States forthe north
ern district of New York. This was q suit to re-
cover back the sum of $3.50, ,17260, paid under pro-
test by the railroad company as n tax, under the
internal revenue act of 1864, upon certain "inter
est certificates" issued by the company to lis
stockholders on the 10Th of December 1868 Upon
trial of the case below the circuit Judge in
sIruciei The jury that these Interest eeTtiii-
Gates" cat were not scrip dividends within
and that the issue OF them was not
Transaction which subjected the company to any
that the collector must pay the amount realized
by his proceedings Under this instruction the
jury rendered verdict in favor of the company
Tor the full amount claimed, aud Judgment was
entered accordingly. Upon appeal TO the United
States Supreme Court this judgment was reversed
aud new trial ordered upon the ground that the
Interest certificates" did constitute scrip dvi-
dend and were properly liable TO tax. The second
trial In the circuit court resulted In verdict nIl
judgment In fnvor Of the railroad company for
s499 2,Gs, the court instructiug the Jury that
while the certificates constituted scrip dividend,
which justified the assessment and constituted u
complete prlma facie defense 10 the action, never
theless 1t was competent for the railroad company
TO show what amount OF Its earnings" nccruing
between September /. 1862, and December 10. 1865,
represented by and included In these certili-
Gates: and since this amount alone was subject to
the tax, the railroad company was entitled TO re.
cover all Ia excess of IL which had been exacted
and paid.
III reviewing the case second time this court
sustnins the instruction of the circuit judge To the
Jury above set forth, and says that the tendency
ana effect of the proof thus admitted were to
exact from the company the ull tax upon every
dollar of its earnings which had not previously
paid Its proper assessment, and which In any
form was subject 10 taxation, and TO relieve 1t only
to the extent 10 which otherwise II would have
been subjected to the payment OF second tax
upon the same fund. The result, and the process
by which 1t was reached, seem, in the opinion of
this court. to strictly conform both TO the letter
and the spirit of the law governing the subject.
The judgment of the court below Is therefore
affirmed, with costs and interest. Opinion by
Justice Matthews, Justice Harlan dissenting.
COTTON TIES.
A decision was also rendered by the court Mon
day IN the case OF the American Cotton Tie Com
pany Qimitcd) ct nl., appellants, against Sim;
con W. simmons ct al, brought here by appeal
for the district of Rhode Island. The plain
lifts were the owners Of patents for improve
ments in metallic cotton-b bale ties, each tie
consisting of buckle and band They granted
licenses 10 make the ties, but themselves made
them and supplied the market They stamped
In the metal OF the buckle the words, Licensed
TO use once only" The defendants bought as
scrap iron the buckles and bands at the cotton
mills after the bands had been severed to release
the bales, and rolled aud Strengthened them and
ryeed together the euds OF the pieces of the bands
and cut them into proper lengths for ties and sold
them to be used ties, nothing being done to the
buckles. 1t is held by this court that the defend.
ants iniringed the patents, but II is not decided
that they were liable us lnfringers merely because
they had sold the buckle considered apart from
the band or from the entire structure as a tie.
The decree of the court below is reversed and the
cause remanded with directions to enter a decree
for the plaintiffs in respect to claim of the Cook
patent and claims 8, a. and of the Brodie re-
issued patent aud the claim of the McComb pat
prayed in the BILL and to lake such further pro.
ceedings in the suit as may be in Conformity with
| the opinion of this court. Opinion by Justice
Batchford.
STEAMBOAT COLLISION.
Decisions were rendered by the court in the ad
mralty cases of William II; Reynolds ct al against
William II. Vanderbilt ct al, and William III. Val
derbilt ct al. against William II, Reynolds ct nj.
These arose out of collision off the Jersey
shore south of Sandy Hook on the evening Of The
9th of February between two steamships, the Ella
Warlcy bound from New York to New Orleans
and the North Star, bound from Key West to New
York. The former was struck about amidships
and was sunk and lost, and the North Star was
considerably damaged. The owners of the Ella
Marley libelled the North Star and the owners oi
| the owners of the Ella Marley. The suits were
tried together and the district court held the Ella
Marley alone in fault, aud rendered a decree ac-
cordingly 1he circuit court held both vessels In
fault ana rendered decree in favor of the owners
of the Ella Marley for so much Of their damage as
exceeded one hall the aggregate damage sustained
by both vessels That decree is affirmed by this
court with interest, each party to pay the costs of
It's own appeal. Opinion by Justice Bradley
OTHER CASES.
The other cases decided Monday were as follows
No. 49, William Henry Jessup ct al, plaintiff in
error vs. the United States. In error to the cir
cult court of the United states for the district OF
No. a. The National Steamship Company, plain
tiff in error, VS.. Charles II. Tggman. In error to
the supreme court of New York. Judgments OF
court Of appeals and supreme court reversed, with
costs and cause remanded to the supreme court OF
New York with instructions to accept the bond
rendered by the present plaintiff III error for the
removal of the cause TO the circuit court of the
United States for the eastern district of New York
aud to proceed In 1t no further. opinion by JUS
No 759. The Indedendent School District OF
| Steamboat Rock Hardin County, Iowa, plaintiff in
error VS. joel Stone. In error To the circuit court
of the United States for the district OF Iowa. judy
ment reversed with costs and cause remanded
with directions to enter judgment upon special
verdict for the District. Opinion by Justice Har-
No. So. John IL Clark ct al, appellants, vs. John
the United States ior the southern district Of New
| York. Decree affirmed, with costs and interest
| Opinion by Justice Field.
executor, plaintiff in error, vs.. The Washington
| and Lee University. In error to the supreme
court OF Louisiana. judgment affirmed, with costs
and Interest Opinion by Justice Miller.
No. Il. Otis Bigelow, appellant, VS.. George A.
Armes. Appeal from the supreme court of the
| Opinion by Chief-Justice Waite.
No, As, Rufus NAPLES. plaintiff in error, VS.. Mrs
Elizabeth q Hays In error to the circuit court OF
| the United States for the district OF Louisiana
| Judgment affirmed, with COSTS and cause re-
manded TO the circuit court of the United States
for the eastern district of Louisiana. Opinion by
| No. 40. The ship Sterling. appellant, vs. r. NJ
Petersen ct al. Appeal from the circuit court OF
the United States for the district of louisiana De-
| cree reversed with costs, and cause remanded to
the circuit court of the United States for the cast
ern district of louisiana with directions 10 enter
| new decree In conformity with the opinion OF
.s Court adding interest to the date of such en-
try. Opinion by Chief Justice Waite.
No. BOG. A. G. Adams, trustee. and c. G. Harris,
assignee, &C., appellants, VS.. Thomas j. Crtten.
| den and Arabelia Weaver. Appeal from the cir
cult court of the United States for the northern
| district Of Alahama. Appeal dismissed for want
! of Jurisdiction. Opinion by Chief Justice Waite.
/ No. SS7. George Weeth and Ann Weeth, appel
lants, VS.. The New England Mortgage Security
| Company. Appeal from the circuit court of the
United States for the district of Nebraska Appeal
| Chief Justice Waite,
| No. 727 Lewis C. Straight appellant, VS.. The
| Chicago and Alton Railroad Company. Appeal
from the circuit of the United States for the
Phillips OF counsel for appellant, dismissed, each
party TO pay its own costs per stipulation.
| No. ll43. John A, Lomax, appellant, VS.. Henry
| w. Putnam. Appeal from the circuit court OF the
United states for the northern district of Illinois.
| Docketed and dismissed with coss.
| Ro.722. Josiah u, Graves, appellant VS. Thomas
Allen ct al. Appeal from the circuit court of the
United States for the northern district Of Texas.
No. ll42. Susanna de Ia Ossa de Hapin, plaintiff
in error, VS.. CASTOR oxarart. In error TO the su-
preme court OF California. DockeIed and dis
| missed with costs.
Argument was continued Monday In cases No. 70
| 830-JRcob Wnhl, appellant, and Henry S. Wright
appellant, vs.. Henry b. Hine ct al.
| The admissions TO the bar Monday were John p
Altgeld, of Chicago, and w. w. Montgomery, o.
Augusta, Ga. Adjourned.
| --S-
The GarIbaldI Monument.
The Garibaldi Monument Society met last even.