Case Name: Southern Railway Company v. A. D. Watts, Individually, etc., et al.; Atlantic Coast Line Railroad Company v. A. D. Watts, Commissioner of Revenue, etc., et al.; Seaboard Air Line Railway Company v. A. D. Watts, Individually, etc., et al.; and Norfolk Southern Railroad Company v. A. D. Watts, Commissioner of Revenue, etc., et al.
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1923-04-09
Citations: 261 U.S. 609
Docket Number: No. 756; No. 724; No. 744; No. 727
Parties: Southern Railway Company v. A. D. Watts, Individually, etc., et al.; Atlantic Coast Line Railroad Company v. A. D. Watts, Commissioner of Revenue, etc., et al.; Seaboard Air Line Railway Company v. A. D. Watts, Individually, etc., et al.; and Norfolk Southern Railroad Company v. A. D. Watts, Commissioner of Revenue, etc., et al.
Judges: 
Reporter: United States Reports
Volume: 261
Pages: 609–609

Head Matter:
No. 756.
Southern Railway Company v. A. D. Watts, Individually, etc., et al.; Atlantic Coast Line Railroad Company v. A. D. Watts, Commissioner of Revenue, etc., et al.; Seaboard Air Line Railway Company v. A. D. Watts, Individually, etc., et al.; and Norfolk Southern Railroad Company v. A. D. Watts, Commissioner of Revenue, etc., et al.
No. 724.
No. 744.
No. 727.
Appeals from the District Court of the United States for the Eastern District of North Carolina.
Motion for substitution submitted March 19, 1923.
Order entered April 9, 1923.
Mr. S. R. Prince, Mr. Thomas W. Davis, Mr. James F. Wright, Mr. Murray Allen and Mr. W. B. Rod-man, for appellants, in support of the motion.

Opinion:
Per Curiam.
The motion to substitute the new Commissioner of Revenue, R. A. Daughton, for the ex-Commissioner of Revenue, A. D. Watts, is granted, on the ground that such substitution is authorized by § 461, Consol. Stats. N. Car. 1919, as construed by the Supreme Court of North Carolina in Davenport v. McKee, 98 N. Car. 500.