The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1884-01-22
SUPREME COURT DECISIONS.
Synopsis of the Opinions Rendered by the
Court Yesterday.

WASHINGTON, Jan. 21.-The Supreme Court
to-day rendered decision in the case of the Ex-
celsior Manufacturing Company, appellant,
against Ezek g. Bussey ct al. Appeal from the
Circuit Court of the United States for the East
ern district of Missouri This was a suit brought
by Bussey ct al against the Excelsior Manufac
turing Company for alleged infringement on
three several patents upon improvements for
cooking stoves. The court holds, first that the
reissued patent granted Bussey, Feb l, 1870,
was not infringed upon, and that the patents
granted Nathan & Little, Sept. 16, 1S73 were
void for want of novelty in the alleged inven-
tions. The decree of the Circuit Court is re-
versed with costs, and the case remanded, with
directions to dismiss the bill. This decision dis
poses, also, of the cross appeal of Bussey ct al.
from the same decree
The tax case of the Sioux City & Pacific Rail
road Company, plaintiff in error, against the
United States Error to the Circuit Court
of the United States of Iowa. This was
suit brought by the United States
arrears of taxes, amounting to $4,000, alleged
to have accrued between November, 1865 and
September, 1871. The question in controversy
| is whether the company. in computing the net
earnings liable to taxation has the right to de-
| duct from the gross receipts the interest on the
subsidy bonds This, the court holds, where, as
in the present case the interest is to be provided
for bya fund in the nature of a sinking fund to
be laid by for purpose, the case comes within
the express terms of the internal revenue act
and no deduction of such accruing interest
be made from the taxable net earnings Of the
company. Judgment OF the Circuit Court af
| frmed
Fred P. Dimpfel ct al. appellants against the
| Ohio & Mississippi Railway Company Appeal
| from the United States Circuit Court for the
Southern district of Illinois. This was
q I1pht 10 cot do rnaf bxr
which the Ohio & Mississippi Railway Company
became the owner of a portion of its road known
as the Springfield division, and to obtain de-
cree declaring the bonds issued by the company
secured by mortgage upon that division, are null
and void. This court holds that the complain
ants have not shown any ground which will
justify the court in their application, in nquir
ing into the validity of the transaction set forth
| in their bill. Decree of the Circuit Court af
irmed
Samuel G. B. Cook appellant, against the
Sandusly Tool Company, appeal from the Cir
cult Court of the United States for the Northern
district of Ohio This was a suit brought by
| Cook against the tool company for alleged in
| fringenent of patent upon improved com
| Peeite hoe. The court holds if the hoe was made
| by the tool company and infringes on the patent
| of the appellant it was anticipation of the
| invention and the patent is void, for the testi-
mony leaves no doubt whatever that the com
| pany made and sold these hoes long before the
date of the invention patented. If it was not
1
| cree affirmed with COSTS
The United States eX rel. George b. Chand-
Ter, plaintiff in error, against the county of
| Dodge Error to the Circuit Court of the
United States for the district of Nebraska. This
was suit brought by Chandler to compel the
commissioners of Dodge county, Nebraska, to
meet and levy tax of sufficient amount to pay
7 the interest on the coupons of certain bonds
issued Iby the county under the provisions
of the. internal Improvement act of Feb
| TO- 1869 for the purpose of building
/ a wagon bridge across Platte river. The court
l7belowrendered judgmentin favor of the county,
but this court reyerses that decision, and holds
that aswagon bridge across the Platte is work
of internal improvement within Nebraska under
the act OF Feb TO- 1869, and that the statute
makes it the duty of the county commissioners
to levy a tax upon the taxable property within
precinct, within whose behalf the bonds have
been issued under the statute to aid III construct
ing such bridge of sufficient amount to pay the
annual interest on the bonds, and without re-
gard to any limit imposed by voted in accord
ance with chapter TX of the Revised Statutes
of 1866. The case is remanded, with directions
to issue a peremptory mandamus.
Charles r. Bissel, plaintiff in error, against
the township of Spring Valley. Error to the
Circuit Court of the United States for the dis
trict of Kansas This was a suit upon certain
bonds said to have been issued by the township
of Spring Valley, in 1871, in aid of the Atlantic
& Pacific railroad. The court is of the opinion
that it sufficiently appears from the record of
the case that the bonds sued on are not obliga-
tons of the township. Judgment in favor of the
latter is tn erefore affirmed.