National Republican., 1886-10-27
TIE CoURT RECORD.

United States Supreme Court.--Tho following
business was transacted in the Supreme Court
OF the United states Yesterday;
On motion Of Mr.. w. +. Cough, Curtis T.
Benedict, OF Milwaukee, Wis, was admitted
TO practice. on motion of Mr.. ]. IL. Choate,
Charles X. oneld, of Chicago, Ill.,, was ad-
mitted TO practice.
No II. The Home Insurance Company of New
York, plaintiff in error, VS.. The People OF the
State of New York. Argument continued by
Mr.. Denis o llrlcn, for the defendants in error,
and concluded by Mr. b. II. Brlstow, for
plaintiH in error
The question involved in this case Is the
liability OF the insurance company to a "tax
upon corporate franchise or business levied
upon its entire capital stock by virtue OF
of New York for the year 1880. Tho company
maintains that the tax should not be computed
upon the basis Of its entire capital, but only
upon that part OF It's capital which Is not in
vested in United States bonds, and that IL 1t be
taxable upon the basis oflts entire capital the
tax Is repugnnnt to the first section OF the four
tcenth amendment to the federal constitution,
which guarantee TO all persons the equal pro-
teclion of the laws" The state contends tnat
the tax in question Is tax upon the compauy's
franchises ord not upon Its prop .rty or capital,
and that consequently the first section of the
fourteenth amendment to the constitution has
no application to the case. The court below
SUSTAINED the contention Of the state;
No. 10, The Fire Association of Philadelphia,
New York. Argued by Mr.. Joseph II. Choate
for the plaintiff in err, and by Mr., Dennis
O'Brlen for the defendant in error.
This is another insurance company tax case
involving constitutionality OF au act Of the leg
islatnre of the state of New York passed May
II, 1866, as amended by chapter 60 OF the laws
OF 1870, providing for certain taxes, fines, fees
and other charges payable by insurance com.
panies of sister states" The company main q.
tains that to impose upon 1t a higher tax or
license than Is imposed In New York upon
companies from other states than Pennsylva.
MIA doing the same business under the same
circumstances Is TO deny 70 1t Uhe Pennsyl-
laws guaranteed by the fourteenth amend.
ment TO tho federal constitution. The state
maintains that the tax imposed upon the com.
pany Is IN the nature Of . license fec, and that
full power TO impose upon foreign corporations
tax as the price Of the privilege OF doing busi'
No. 10. Charles W. Butts. executor &c, ap-
pellant, vs. the Northern Pacific Railroad
Company. Argument commenced by Mr. A,
G. Riddle for appellant
Adjourned until to-day Mt 10 o'clock.
Court IN General Terin.Uhlef Justice Cart
District OF Columbia: decree annulling certain
assessment In square i09 and the lien certih-
cntts Issued thereon. Crittcndcn vs. Crtten
den: decree femunding cause, with direction
TO appoint guardian al lttem. Green Va. Far.
meis and Mechanics Bank; decree for trans.
llaskc; argument concluded aud cause sub.
mitted. Assignment for to-day-NoS. 81, 8. 4,
~, l3, is, 81 ~, 30. and 81.
Equity Corrt-Juslice James. --Finney VS..
Robins on: reference to the auditor ordered.
Frey VS., Dean; reference to the auditor or.
deIed and sale ilually ratified. Kennedy vs..
Mndiy; Jos. brooks made party complainant
Assignment unchanged
Circuit Court-Justico ITagner.-Golden vs,
Gibson; Judgment oil stipulation. CothOran VS..
Baum, Judgment set aside. Fox VS.. Dnneen;
verdict for plnintif for $40. Gray W. PdsSano,
motion for new ttial filed, Morgan Vs Cuigirl:
new trial granted. Harrison vs. Whitehead ct
nj; Judgment for plaintiff for Si5. Ely W.
Duvul u Peters; on trial. As,igument-Bil-
ance OF appeal cases.
Criminal Court-Justlce Mac Arthur T.
Benton, perjury: on trial. Assignment fOI to-
day-Benlamin GOlly, perjury.