Case: SEABOARD AIR LINE RAILWAY v. THE UNITED STATES
Abbreviation: Seaboard Air Line Railway v. United States
Decision Date: 1924-02-11
Docket Number: No. 24915
Citation: 59 Ct. Cl. 250
Volume: 59
Reporter: United States Court of Claims Reports
Court: United States Court of Claims
Jurisdiction: United States
Parties: SEABOARD AIR LINE RAILWAY v. THE UNITED STATES
Judges: (tRAiiam, Judge; Hay, Judge; Downet, Judge, and Campbell, Chief Justice, concur.
Pages: 250–275

Head Matter:
SEABOARD AIR LINE RAILWAY v. THE UNITED STATES
[No. 24915.
Decided February 11, 1924]
On the Proofs
Res judicata; two causes of action alleged in petition; judgment rendered and paid on one. — Where plaintiff filed a petition alleging two causes of action, one of which is established by proof, judgment is rendered thereon and the same is paid by appropriation of Congress, and received without protest, the other cause of action is res judicata and cannot be made the subject matter of a subsequent suit.
The Reporter's statement of the case:
Mr. Benjamin Garter for the plaintiff.
■ Mr. Louis R. Mehlvnger, with whom was Mr. Assistant Attorney General Robert H. Lovett, for the defendant.
The following are the facts of the case as found by the court:
I. The Seaboard Air Line Railway was a corporation originally organized under the laws of the State of Vir-gina but by duly authorized consolidations or mergers with roads in other States has become a consolidated corporation under the laws of the States of Virginia, North Carolina, South Carolina, Georgia, and Alabama. At the time of the occurrences hereinafter stated it operated a system of railways in the States of Virginia, North Carolina, South Carolina, and Georgia. It now owns and operates also railroad lines which at those times belonged to another corporation, the Florida Central & Peninsular Railroad Co.
On the 27th day of June, 1903, the plaintiff company, described as “ the Seaboard Air Line Railway, a consolidated corporation organized and existing under the laws of the States of Virginia, North Carolina, South Carolina, Georgia, and Alabama,” and the Florida Central & Peninsular Railroad Co., described as “ a corporation duly incorporated and operated under and by virtue of the laws of the States of Florida and Georgia,” entered into an agreement called “ Articles of agreement of merger and consolidation,” prescribing “ the terms and conditions of said merger and consolidation and the mode of carrying the same into effect.”
Article I was as follows:
“ The capital stock, franchises, railroads, estates, and properties, real, personal, and mixed, of the said Florida Central & Peninsular Railroad Co. shall be, and they are hereby, united, merged, and consolidated with the Seaboard Air Line Railway, and are to be hereafter owned and controlled as one railroad company.”
Article II was as follows:
“ The name of said company so formed by the merger and ■consolidation and union of said railroad companies shall be, and is, the Seaboard Air Line Railway.”
Article III prescribed the number of directors of said consolidated company, tlieir officers, and the names of those who shall act as directors and officers until the first annual meeting of the stockholders.
Article IV prescribed where the offices of the company should be located, and Article V prescribed where and when the annual meeting should be held and procedure thereat.
Article VI provided that the capital stock of said consolidated company should be $100,000,000', divided into 1,000,000 shares of $100 each, divided further into 750,000 shares to be “ presently issued ” and 250,000 shares “ issuable hereafter,” the 750,000 shares to be further divided into 250,000 shares of preferred stock and 500,000 shares of common stock.
Article VII provided for the distribution of profits, ancl Article VIII provided “ the manner of converting the capital stock of each of said companies into that of the consolidated company,” in which, as to the stock of the Florida Central & Peninsular, it is provided:
“ 2. To the holders of preferred stock of Florida Central & Peninsular Railroad Co. one share of the preferred stock and one share of the common stock of the consolidated company for each share of the preferred stock of said Florida Central & Peninsular Railroad Co.
“ To the holders of the common stock of said Florida Central & Peninsular Railroad Co. one share of the common stock of the consolidated company for each share of the common stock of said Florida Central & Peninsular Railroad Co.
“ But in the exchange of stock, both common and preferred, of the Florida Central & Peninsular Railroad Co. • for the common and preferred stock, respectively, of said Seaboard Air Line Railway, no exchange is to be made for the stock of said Florida Central & Peninsular Railroad Co., either common or preferred, now held and owned by said Seaboard Air Line Railway."'
Article IX contained authority for the execution of an indenture of mortgage, and Article X was as follows:
“ Upon, from, and after the execution of these articles of merger and consolidation, and the ratification thereof by the stockholders of the constituent companies and the filing of the same as required by law, the rights, privileges, and franchises of each of said constituent companies, and all the property, real, personal, and mixed, and all debts due on every account, as well as stock subscriptions and other things in action belonging to each of said companies shall be transferred to and vested in such consolidated company without further aet or deed as effectually as they were in the former companies; and all property, rights of way, and every other interest shall be as effectually the property of the consolidated company as they were of the former companies; and all rights of creditors and all liens on the property of said companies shall be preserved unimpaired; and all debts, liabilities, and clues of said companies shall thenceforth attach to the consolidated company and be enforceable against it to the same extent as if said debts, liabilities, and dues had been incurred by it.”
Article XI directed that “ The president or other proper officer of the said consolidated company shall file a counterpart or copy of these articles of agreement of merger and consolidation, duly authenticated, with the proper officers in the States of Virginia, North Carolina, South Carolina, Georgia, Alabama, and Florida.” The copy in evidence is certified by the secretary of state of the State of Florida as—
“ a true copy of articles of agreement and consolidation of Seaboard Air Line Railway and Florida Central & Peninsular Railroad Co., dated June 27, 1903, forming the Sea board Air Line Eailway, a corporation created by and existing under the laws of the States of Virginia, North Carolina, and other States, as therein mentioned, which agreement was duly filed in this office on the 15th day of August, 1903.”
II. At the times hereinafter stated movements of United States troops, with freight belonging to the United States, and baggage of the troops, occurred over the line of railroad then operated by said Florida Central & Peninsular Eail-road Co., all either being wholly over or terminating on the lines of said company, and none of said movements were over the lines of railroad then owned by the plaintiff herein.
III. All settlements for movements here involved were made by a disbursing quartermaster of the Army, on presentation of the original bills of lading, on the basis of weights shown thereon. In cases where it appeared by notation on the bill of lading that an amount of baggage claimed free Avas carried in carload lots, such cars did not appear in the voucher among the items of charge on account of the particular bill of lading referred to by number, and no payment therefor was made. In other cases deduction was made from the total weights of certain classes of freights carried, upon the basis of 150 pounds for each officer and enlisted man shown to have been transported. All settlements were made with the Florida Central & Peninsular Eailroad Co., the final carrier, and were for the full sum stated in the vouchers issued therefor, which sums it accepted and retained and gave upon said vouchers its receipt in full therefor, and made no protest. The several mo'vements are hereinafter referred to by the item number given to them in claimant’s amended request for findings of fact.
The proof shows, and we find as a fact, that the personal baggage of each enlisted man did not exceed 40 pounds in weight, and that of the officers more than 100 pounds.
IV. Item 1 is in connection Avith the transportation of 49 officers and 934 men of the Fifth Maryland Volunteer Infantry from Eossville, Tenn., to Tampa, Fla., with Avhich there was transported, on bill of lading No. 3, dated June 2, 1898, issued at Eossville, Tenn., by the Southern Eailway Co., 8 cars of stock and 15 cars of wagons, harness, tentage, company property, and ammunition of 20,000 pounds each, 3 cars of subsistence stores of a total weight of 29,000 pounds, 1 car of forage of 13,000 pounds, and 1 car of baggage of 11,000 pounds. The Florida Central & Peninsular Railroad was paid for the movement on voucher receipted by its treasurer in full, for said 8 cars of stock, $636. From the total weights of the other 20 cars there was deducted 147,450 pounds, and it was paid for 205,550 pounds at 43 cents per hundred. The receipted voucher upon which payment was made contained, as to this movement, the notation, “ Deduct 983 men, at 150 each, 147,450.”
Item 2 is in connection with the transportation of 46 officers and 985 men of the Sixty-ninth New York Volunteer Infantry from Rossville, Tenn., to Tampa, Fla., with which there was transported, by bill of lading No. 4, dated June 2, 1898, issued at Rossville, Tenn., by the Southern Railway Co., 8 cars of stock and 15 cars loaded with Army wagons containing harness, tentage, ammunition, and company property, billed at 20,000 pounds each, 1 car of subsistence stores of 16,000 pounds, and, 1 car of forage of 10,500 pounds. From the total weights of these 17 cars there was deducted 154,650 pounds as the baggage allowance for 1,031 men at 150 pounds each, and the Florida Central & Peninsular Railroad was paid on its receipted voucher for 171,850 pounds at 43 cents per hundred. The Aroucher contained the notation, •“ Deduct 1,031 men, at 150 each. 154,650.” For the 8 cars of stock it was paid $636.
Item 3 is in connection with the transportation of 54 officers and 997 men of the Second New York Volunteer Infantry from Rossville, Tenn., to Tampa, Fla., with which there was transported, by bill of lading No. 2, dated June 1, 1898, issued by the Southern Railway Co., at Rossville, Tenn., 9 cars of stock, 17 cars of Army wagons loaded with United States property of 20,000 pounds each, 1 car containing 7,980 pounds of harness and saddles and 5,950 pounds of forage, 1 car company property (baggage), weight 11,500 pounds, 1 car subsistence stores and tentage, weight 12,000 pounds, 1 car headquarters and company property (baggage), weight 20,500 pounds, 1 car company property and stoves, weight 18,500 pounds, and 1 car subsistence stores and forage, weight 11,500 pounds. On the bill of lading was the notation, “ Deduct 150 pounds per passenger for 1,015 passengers, being 157,650 pounds. Net weight to be paid for 450,280 pounds.” The Florida Central & Peninsular Bailroad was paid by voucher receipted in full for 9 cars of stock, of 20,000 pounds each, $715.50, and for 270,280 pounds net in the other cars at the rate of 43 cents per hundred.
Item k, is in connection with the transportation of 50 officers and 952 men of the First District of Columbia Volunteer Infantry from Bossville, Tenn., to Tampa, Fla., with which there was transported, by bill of lading No. 1, dated June 1, 1898, issued at Bossville, Tenn., by the Southern Bailway Cc7 cars of stock, 15 cars of wagons loaded with tentage and ammunition of 20,000 pounds each, 1 car of subsistence stores and bacon of 17,000 pounds, 1 car of subsistence stores and hay of 12,000 pounds, 1 car of grain and bacon of 14,000 pounds, 1 car of baggage and company property of 18,000 pounds, 1 car of baggage and ammunition of 13,000 pounds, and 1 car of company property and baggage of 14,500 pounds. On the bill of lading was the notation, “ Deduct 150 pounds baggage per passenger for 1,002 passengers, being 150,300 pounds, making net amount to be paid for 378,200 pounds.” The Florida Central & Peninsular Bailroad was paid, on its receipted voucher, for said 7 cars of stock $556.50, and on account of the freight moved in the other cars it was j>aid for 238,200 pounds at 43 cents per hundred.
Item 16 is in connection with tlie transportation of 1,185 officers and men of the First South Carolina Begiment from Bossville, Tenn., to Jacksonville, Fla., with which there was transported, by bill of lading No. 002, dated July 29, 1898, issued at Bossville, Tenn., by the Southern Bailway Co., 6 cars of stock, 12 cars of wagons of 20,000 pounds each, 2 cars of tentage of 24,000 pounds each, 2 cars of subsistence stores of 20,000 pounds each, 1 car of forage of 20,000 pounds, and 1 car of baggage and hospital stores of 10,000 pounds. The rates indicated on the bill of lading were: Stock, $60 per car; wagons, $40 per car; tentage, $100.80 per car; subsistence stores, 53 cents per cwt.: forage, $30 per car; and bag gage and hospital stores, 66 cents per cwt. On tlie face of said bill of lading was the following notation: “Xjess baggage allowance of 150 pounds for each enlisted man and officer (1,185 officers and men). Net weight, 300,250 pounds.” The Florida Central & Peninsular Bailroad was paid, on- a voucher receipted in full, 20,250 pounds at 30 cents per hundred, 20,000 pounds at 15 cents per hundred. 240,000 pounds at 20 cents per hundred, and for 1 car stock at $60. The voucher upon which payment was made showed the deduction 177,750 pounds as free allowance for 1,185 officers and men.
The bills of lading in items 1, 2, 3, and 4 contain the notation, “ Special rates as per letters of Col. J. G. C. Lee, Chief Quartermaster, Department Gulf, dated Camp Geo. H. Thomas, May 30 and 31, 1898.” The letter of May 30 referred to, and referring to these four movements, stated:
“And the rates agreed upon are as follows:
Officers and men_each— $12. 58
Gamp equipage, harness, etc_per 100 pounds— . 41%
Wagons and ambulances_per 100 pounds— . 29%
Horses and mules_per car— 76. 57
In his letter of May 31, Colonel Lee said:
“ Since writing you yesterday the railroad companies have raised their rates, and I now beg to insert the following-rates as to freight:
Gamp equipage_per 100 pounds— $0. 83A
Wagons and ambulances (set up or knocked down)- .43
Horses and mules-per car— 79. 50
“ The passenger rate is as heretofore advised.
“The weights herein specified are subject to a reduction of 150 pounds per man. which please deduct from total bill of lading. The. enlisted men are, as a matter of course, entitled to carry their side arms in their train. Please instruct the shipping quartermaster accordingly.”
With reference to the movement referred to in item No. 16 there is no evidence in the record as to the rate applicable thereto otherwise than as stated in the bill of lading.
All of these five movements, originating on the Southern Bailway, were over the lines of the Florida Central & Peninsular Bailroad as the final carrier, and payment was made to said final carrier for the service rendered upon vouchers stating the amount to be paid for each of said movements, which, vouchers were receipted, by the treasurer of the Florida Central & Peninsular Railroad Co., as in full and without protest. Thereafter the Southern Railway Co. commenced an action in this court against the United States, No. 24913A, wherein it sought to recover on account of alleged unauthorized deductions of baggage in connection with a large number of movements of troops of the United States, among Avhich it included the five movements above referred to as items 1, 2, 3, 4, and 16, in addition to which allegation, with reference to unauthorized deductions on account of baggage, it also alleged in its petition in that case the application of erroneous rates in the payments made on account of the various items of transportation therein included, among which were the five items hereinbefore referred to. The said five items of transportation for which recovery was sought in that case was the same transportation as that sought to be recovered in said five items in this case, evidenced by said bills of lading above enumerated: On the 8th day of February, 1909, in said case No. 24914 A, the Southern Railway Co., which was the initial carrier in all of said five movements and issued all of said bills of lading aforesaid, was by this court awarded judgment in the sum of $23,318.53.
Again on March 1, 1915, an additional judgment in this same cause was awarded to the Southern Railway Company for $4,550.89, which was appropriated for March 4, 1915.
It is shoAvn by the findings of fact in that case that so much of that judgment as was predicated on the five movements here involved Avas on account of determined excessive deductions of personal baggage.
Item 5.- — In connection with the transportation of 50 officers and 1,339 men of the Fifth Ohio Volunteer Infantry from Tampa, Fla., to Fernandina, Fla., there was transported, on bill of lading No. 158, dated July 22, 1898, issued at Tampa, Fla., by the Florida Central & Peninsular Railroad Co., 7 cars of stock, 2 cars of forage, and 13 cars of wagons and ambulances. On said bill of lading, after the enumeration of the above cars by car number and weight, there was the following notation: “And 13 cars baggage free allowance of 150 pounds each for 50 officers, 1,317 enlisted men, and 29 teamsters.” Payment was made for 7 cars of stock at $19.50 per car, and for said 2 carloads of forage of 50,000 pounds, as class D freight, at 8 cents per hundred pounds, and for said 13 cars of wagons, etc., of 260,000 pounds, as sixth-class freight, at 23 cents per hundred pounds. No payment was made for the 13 cars of baggage.
Item 6. — In connection with the movement of 42 officers and 1,248 men of the Sixty-ninth New York Volunteer Infantry from Tampa, Fla., to Fernandina, Fla., there was transported, by bill of lading No. 174, dated July 24, 1898, issued at Tampa, Fla., by the Florida Central & Peninsular Railroad Co., 7 cars of horses and mules, 1 car of forage, 13 cars of loaded Avagons, and 1 car of ammunition, all of 20,000 pounds each. Following the enumeration of said cars by number on said bill of lading there was the following notation: “And 13 cars baggage free allowance of 150 pounds each for 42 officers, 1,225 enlisted men, and 30-team-sters.”
Item 7. — In connection with the movement of 47 officers and 1,234 men of the Third Regiment Ohio Volunteer Infantry from Tampa, Fla., to Fernandina, Fla., there was transported, by the Florida Central & Peninsular Railroad, on bill of lading No. 180, issued by said railroad at Tampa, Fla., on the 25th of July, 1898, 2 cars of forage, 7 cars of stock, and 13 cars of wagons, all of 20,000 pounds each. On said bill of lading, in addition to said cars, enumerated thereon by number, was the notation: “And 13 cars baggage free allowance, 150 pounds per man for 47 officers, 1,213 enlisted men, and 21 teamsters.”
Item 8. — In connection with the transportation of 46 officers and 1,241 men of the Second New York Volunteer Infantry from Tampa, Fla., to Fernandina, Fla., there was transported by the Florida Central & Peninsular Railroad, by its bill of lading No. 193, issued by it at Tampa, Fla-under date of July 26, 1898, 7 cars of stock, 15 cars of wagons, and 2 cars of forage, all of 20,000 pounds each. In addition to said cars enumerated by number on said bill of lading was the notation: “And 10 cars baggage free allowance for 46 officers, 1,229 enlisted men, and 14 teamsters, 150 pounds each.”
Item 9. — In connection with the transportation of 3 officers and 100 men of the Third Division, Fourth Army Corps, from Tampa, Fla., to Fernandina, Fla., there were transported by the Florida Central & Peninsular Railroad, by its bill of lading No. 205, issued at Tampa, Fla., and dated July 28, 1898, 4 cars of stock, 5 cars of wagons, 1 car of hospital stores, and 1 car of forage. In addition to said cars enumerated by number on said bill of lading there was given the number of an additional car with the notation following: “ Free allowance of baggage for 3 officers and 104 enlisted men, 150 pounds each.”
Item 10.- — In connection with the transportation of 47 officers and 933 men of the First Regiment Ohio Volunteer Infantry from Port Tampa, Fla., to Fernandina, Fla., there was transported over the Plant System and the Florida Central & Peninsular Railroad, on bill of lading No. 207, issued at. Port Tampa on the 28th of July, 1898, by the Plant System Railroad, 8 cars of stock, 13 cars of wagons, and 1 ear of ammunition, of 20,000 pounds eacli. In addition to said cars enumerated by number on said bill of lading wTas the notation “And 13 cars baggage free allowance of 150 pounds per man for 47 officers, 933 enlisted men, and 14 teamsters.”
Item 11. — In connection with the transportation of 46 officers and 1,260 men of the One hundred and fifty-seventh Regiment of Indiana Volunteer Infantry from Port Tampa, Fla., to Fernandina, Fla., there was transported by the Plant System Railroad and the Florida Central & Peninsular Railroad, on bill of lading No. 214, issued at Port Tampa July 29, 1898, by the Plant System,-. 8 cars of stock, 15 cars of wagons, and 2 cars of forage, all of 20,000 pounds each. In addition to said cars enumerated by number on said bill of lading was the notation “And 10 cars baggage free allowance of 150 pounds per man for 46 officers, 1.246 enlisted men, and 22 teamsters.”
Item, 12.- — In connection with the transportation of 31 officers and 759 men of the Third Regiment' Pennsylvania Volunteer Infantry from Port Tampa. Fla., to Fernandina, Fla., there was transported over the Plant System and the Florida Central & Peninsular Railroad, on bill of lading No. 221, issued at Port Tampa by the Plant System on July 30, 1898, 8 cars of stock, 12 cars of loaded wagons, 2 cars of forage, and 1 car of ammunition, all of 20,000 pounds each. In addition to said cars enumerated by number on said bill of lading there was noted thereon the following: “And 10 cars baggage free allowance of 150 pounds per man for 31 officers, 741 enlisted men, and 25 civil employees.”
With respect to bills of lading 174, 180, 193, 205, 207, 214. and 221. items 6 to 12, inclusive, payment was made on the same basis and in the same form as shown under item 5 as to bill of lading No. 158, in which case loaded wagons were paid for as sixth-class freight. As to bills of lading 174, 180. 193, and 205, it was paid for at 23 cents per 100 pounds. As to bills of lading 207, 214, and 221, it was paid for at 25 cents per 100 pounds. One carload on bill of lading 174 and 1 carload on bill of lading 205 were paid for as first-class freight at 46 cents per 100 pounds. One carload on bill of lading 207 and 2 on bill of lading 221 were paid for as first-class freight at 50 cents per 100 pounds. All payments were upon vouchers calling for the amounts paid and were receipted in full and no protest is shown. The proper classification of the freights involved in these shipments, from items 5 to 12, inclusive, is not shown and the proper tariff rate is not shown. No payment was made for the cars indicated on the several bills of lading as free allowance of baggage and no claim therefor was ever made by the Florida Central & Peninsular Railroad Co., or by any other company, before the commencement of this suit by this plaintiff.
Item-13. — In connection with the transportation of 8 officers and 682 men of the Third Regiment Cavalry from West Tampa, Fla., to Fernanclina, Fla., there was transported ove]- the Plant System and the Florida Central & Peninsular Railroad, on bill of lading No. 234, issued August 1, 1898, at West Tamj>a by the Plant System, 13 cars of wagons, 50 cars of stock, 5 cars of forage, and 4 cars of regimental and company property, all of 20,000 pounds each. In addition to said cars enumerated by number, there was upon said bill of lading the following notation: “And 10 cars baggage free allowance of 150 pounds per man for 8 officers and 682 enlisted men.” Said bill of lading called for tariff rates. Settlement was made for 50 cars of stock, at $19.50' per car; 5 cars of forage, weight 100.000 pounds, as class D freight, at 8 cents per hundred; 1 cars of regimental and company property of 80,000 pounds, as class 1 freight, at 46 cents per hundred pounds; and 13 cars of wagons of 260,000 pounds, as class 6 freight, at 23 cents per hundred.
Item H. — In connection with the transportation of 10 officers and 634 men of the Sixth Regiment United States Cavalry from Tampa, Fla., to Fernanclina, Fla., there was transported, by the Plant System and the Florida Central & Peninsular Railroad, on bill of lading No. 242, issued August 5, 1898, by the Plant System, 46 cars of stock, 5 cars of forage of a total weight of 131,935 pounds, and 19 cars of wagons of 20,000 pounds each. In addition to said cars enumerated by number on said bill of lading was the notation: “And 14 cars of baggage free allowance, 150 pounds per man, for 10 officers, 634 enlisted men, and 55 civilian employees.” Payment was made to the Florida Central & Peninsular Railroad for 46 cars of stock, at $19.50 per car; 5 cars of forage of 131,935 pounds, as class D freight, at 8 cents per hundred pounds; for 19 cars of wagons of 380,000 pounds, as class 6 freight, at 23 cents per hundred pounds. No payment was made for said 14 cars of baggage and no claim was made therefor.
Item 15. — In connection with tli<5 transportation of 22 officers and 752 men of the Second Regiment of Cavalry from Tampa, Fla., to Fernanclina, Fla., there was transported, by bill of lading No. 254, issued by the Plant System at Tampa, Fla., August 3, 1898, over said Plant System and the Florida Central &■ Peninsular Railroad, 34 cars of stock, 15 cars of wagons of 20,000 pounds each, and 5 cars of forage of a total weight of 151,016 pounds. In addition to said cars enumerated by number on said bill of lading was the notation: “ And 14 cars baggage free allowance of 150 pounds per man for 10 officers, 782 enlisted men, and 35 civilian employees.” For said freight transportation, the Florida Central & Peninsular Railroad Co. was paid for 34 cars of stock, at $19.50 per car; 15 cars of wagons of 300,000 pounds, as class 6 freight, at 23 cents per hundred pounds; and 5 cars of forage of 151,016 pounds, as class D freight, * at 8 cents per hundred pounds. No payment was made for said 14 cars of baggage and no claim Avas made therefor.
Item 17. — In connection with the transportation of 38 officers and 1,086 men of the First Florida Regiment of Volunteer Infantry from Tampa, Fla., to Fernandina, Fla., there was transported by the Florida Central & Peninsular Railroad Co., on its bill of lading No. 150, issued at Tampa on July 21, 1898, 12 cars of loaded Avagons of 20,000 pounds each, and 7 cars of stock. In addition to said cars enumerated by number on said bill of lading was the notation: “ 13 cars baggage free allowance for 28 officers, 1,062 enlisted men, and 31 teamsters, 150 pounds each.” There Avas paid the said Florida Central & Peninsular Railroad, for said service, for 12 cars of wagons of • 240,000 pounds, as sixth-class freight, at 23 cents per hundred pounds, and for 7 cars of stock at $19.50 per car. No payment was made for said 13 cars of baggage and no claim was made therefor.
Item 18. — In connection with the transportation of 9 officers and 220 men, recruits of the United States Army, from Tampa,' Fla., to Fernandina, Fla., there was transported, on bill of lading No. 255, issued August 4, 1898, by the agent of the Plant System at Tampa, 2 carloads of stock, 5 cars of wagons, and 4 carloads of company property, all of 20,000 lbs. each. In addition to said cars enumerated by number on said bill, there was the notation “And two cars baggage free alloAvance for 2 officers, 211 enlisted men, and 9 teamsters.” Payment was made to the Florida Central and Peninsular Railroad for said freight transportation for .2 cars/jf stock at $19.50 per car; 5 wagons of 100,000 pounds, as 6th class freight, at 23 cents per hundred pounds; and 4 cars of company property of 80,000 pounds, as 1st class freight, at 46 cents per hundred pounds. No payment was made for said 2 cars of baggage and no claim was made therefor.
Item 19. — In connection Avith the transportation of 5 officers and 48 men of the 16th Company, United States Signal Corps, from Huntsville, Ala., to Savannah, Ga., there was transported, over the Southern Railway and the Florida Central & Peninsular Railroad, by bill of lading No. 148, issued December 3,1898, at Huntsville by the Southern Rail way Co., 3 cars of stock, 2 cars of equipment, of 24,000 lbs. each, and 4 cars of wagons, of 20,000 lbs. each. Said bill of lading, in addition to said cars enumerated by number thereon, contained the notation “ One baggage car free for baggage for 5 officers and 48 men,” and the further notation “Agreed rate between Secretary of War and Southeastern Eailway Association.” The Florida Central & Peninsular Kailroad Company was paid for said transportation, for 3 cars of stock, at $100 per car; 2 cars of equipment, of 48,000 pounds, as 5th class freight, at 45 cents per hundred pounds; and for 4 cars of wagons of 80,000 pounds, as 6th class freight, at 35 cents per hundred pounds. No payment was made for said car of baggage and no claim was made therefor.
Item, W. — In connection with the transportation of 11 officers and 90 men of the First Brigade, First Division, First Army Corps, from Knoxville, Tenn., to Savannah, Ga., there was transported, over the Southern Kailway and the Florida Central & Peninsular Kailroad, by bill of lading No. 28, issued November 28, 1898, at Knoxville by the Southern Kailway, 2 cars of commissary, forage, and Army equipment of 24,000 lbs. each; 7 cars of wagons and ambulances of 20,000 lbs. each, and 4 cars of stock. Said bill of lading, following the notation thereon of two cars of commissary, forage, and Army equipment, had upon its face the notation “ Less 150 pounds baggage allowed for 101 men.” Payment was made for 1 car of 24,000 pounds, as class D freight, at 17 cents per hundred pounds; 1 car of 24,000 pounds, less 15,150 pounds baggage deduction, net 8,850 pounds, as 5th class freight, at 45 cents per hundred pounds; 7 cars of wagons of 140,000 pounds, as 6th class freight, at 35 cents per hundred pounds; and 4 cars of stock, at $87.00 per car. Upon the voucher upon which payment for this transportation was made, and which was receipted by the treasurer of the Florida Central & Peninsular Kailroad Co., is the notation “Allow 150 pounds each for 101 men, 15,150 free.”
Item &!.■ — In connection with the transportation of 46 officers and 1,250 men of the 4th Tennessee-Kegiment Yol- nnteer Infantry from Knoxville, Tenn., to Savannah, Gra., there was transported over the Southern .Railway and the Florida Central and Peninsular Railroad, by bill of lading No. 29, issued November 28, 1898, at Knoxville by the Southern Railway, 11 cars of wagons and ambulances of 20,000 lbs. each; 7 cars of stock, and 14 cars of equipage, com-missaiy, etc., of 24,000 lbs. each. Following the notation on said bill of lading of said 14 cars of equipage, etc., is the notation “Less allowance of 150 equipage, etc., 336,000 pounds less 194,400 pounds, net 141,600 pounds baggage free each, 1,296 men, 46 officers, 1,230 enlisted men, 20 civilians, 194,400.” For said movement there was paid to the Florida Central & Peninsular Railroad Co., upon a voucher duly receipted in full by it, for 11 cars of wagons of 220,000 pounds weight, as class 6 freight, at 35 cents per hundred pounds, $770; for 14 cars equipage, etc., 336,000 pounds less 194,400 pounds, net 141,600' pounds, as fifth class freight, at 45 cents per hundred pounds, $637.20; for 7 cars of stock, 168,000 pounds, at $87 per car, $609; for car rental on a P. TP. car No. 2180, $16.14. Notation on settlement, “Allow 150 pounds each for 1,296 men, 194,400 free.”
Item 22. — In connection with the transportation of 1,221 officers and men of the First Ohio Volunteer Infantry from Fernandina, Fla., to Jacksonville, Fla., there was transported by the Florida Central & Peninsular Railroad, on its bill of lading'No. 22. issued August 27, 1898, at Fernan-dina, 8 cars of stock, 15 cars of wagons, of 20,000-pounds each, and 8 cars of company and regimental property, of 24,000 pounds each. In addition thereto there was upon the bill of lading the following notation: “ 12 cars baggage free for 1,221 men and officers.” Said bill of lading called for tariff rates. Settlement for said transportation was made with the Florida Central & Peninsular Railroad upon a voucher paid by a disbursing quartermaster of the United States Army, for 8 cars of stock, of 160,000 pounds, at $19 per car, less land-grant deduction, $126.67; for 15 cars of wagons, 300,000 pounds, at 13 cents per hundred pounds, less land-grant deduction, $325; and on 8 cars of company property, 192,000 pounds, at 25 cents per hundred pounds, less lancl-grant deduction, $400. A receipt of the treasurer of tlie Florida Central & Peninsular Railroad Co. to the voucher for this service is “ in full of the above account and in full of all demands for the service stated therein,” and is for the sum of $1,422.36. Why the receipt is for a larger amount than shown by the settlement to have been paid is not shoAvn.
Item 33. — In connection with the transportation of 45 officers and III men of the Thirty-first Michigan Volunteer Regiment, from Knoxville, Tenn., to Savannah, Gra., there-was transported over the Southern Railway, M. & A.. Southern Railway, and Florida Central and Peninsular Railroad, by bill of lading No. 28, issued January 9, 1899. at Knoxville, by the Southern Railway Co., 12 cars of equipage and stores of 24,000 pounds each, 16 cars of wagons and ambulances of 20,000 pounds each, and I cars of stock. Following the entry upon said bill of said 12 cars of equipage and stores of 24,000 pounds each is the notation: “Less allowance of 150 pounds baggage for each officer, soldier, and civilian, total, 1,095. 164,250.” Payment for said transportation was made to the Florida Central & Peninsular Railroad Co., for 288,000 pounds, less 164,250 pounds, net 123,750 pounds, as fifth-class freight, at 45 cents per hundred pounds, $556.87; for 16 cars of wagons, 320,000 pounds, as sixth-class freight, at 35 cents per hundred pounds, $1,120; for 7 cars of stock, 168,000 pounds, at $87 per car, $609; and for car rental on Keystone car No. 335. $16.
Item 2Jf- — In connection with the transportation of 46 officers and men of the Seventeenth Company, Signal Corps, from Huntsville, Ala., to Savannah, Gra., there was transported by the Southern Railway and Florida Central & Peninsular Railroad, on bill of lading No. 289, issued January 11, 1899. at Huntsville, by the Southern Railway Co., 3 cars of stock. 5 cars of wagons, of 20,000 pounds each, and 2 cars of company property of 24,000 pounds each. On said bill of lading was the notation: “Car S. R. No. 346. baggage free for allowance of baggage for 46 officers and men. Changing station.” Said bill of lading provided that the rate should be the agreed rate between the Secretary of War and the Southeastern Railway Association. The Florida Central & Peninsular Railroad Co. was paid for said transportation, for 3 cars of stock, at $100 per car; 5 cars of wagons, 100,000 pounds, as class '6 freight, at 35 cents per hundred pounds; and for 48,000 pounds of class 1 freight, at 72 cents per hundred pounds. No payment was made for said car of baggage and no claim was made therefor.
Item %5. — In connection with the transportation of 3 officers and 174 enlisted men of Light Battery A, Second Artillery, from Huntsville, Ala., to Savannah, Ga., there was transported over the Southern Railway to Everett, Ga., and over the S. F. & W. to Savannah, Ga., on bill of lading No. 308, issued January 17, 1899, at Huntsville, by the Southern Railway Co., 7 cars of stock, 2 cars of company property. 24,000 pounds each, 1 car of forage of 20,000 pounds, 1 car of tents of 24,000 pounds, 3 cars of tent floors of 24,000 pounds each, 3 cars of cannons of 24,000 pounds each, 4 cars of wagons of 20,000 pounds each, and 1 car of baggage of 20,000 pounds. In addition to the enumeration of said cars by number on said bill of lading there is the notation: “Deduct baggage allowance for 3 officers and 174 men at 150 pounds each.” Said bill of lading provides for the rate agreed upon between the Secretary of War and Southeastern Railway Association. The Florida Central & Peninsular Railroad Co. was paid for said transportation for 68,000 pounds, “less allowance for 177 men, at 150 pounds each,-26,550,” 41,450 pounds as first-class freight, at 72 cents per hundred, $298.44; for 24,000 pounds as fifth-class freight, at 45 cents per hundred pounds, $108; for 72,000 pounds as fourth-class freight, at 55 cents per hundred pounds, $396; for 152,000 pounds as sixth-class freight, at 35 cents /per hundred pounds, $532; for 140,000 pounds, being 7 cars of stock, at $100 per car, $700; for 20,000 pounds class D freight, at 17 cents per hundred pounds, $34; and for rental on car No. 713, $5.45.
Y. Each bill of lading issued in connection with the movements involved herein was prepared by one of the defendant’s quartermasters, enumerated the cars involved in the shipment and their contents, and was signed by the agent of the initial carrier, at the point of origin of the shipment. and was receipted by the defendant’s quartermaster’ at the point of destination.
Yi. The bills of lading in the movements referred to as items 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 17, 18, 20, 21, 22, and 23 called for “ tariff rates.” In items 19, 24, and 25 they called for an “ agreed rate between the Secretary of War and Southeastern Eailway Association.” The proper classification of vhe freights involved in these movements, if otherwise than as used as the basis of the settlements, is not shown, and proper tariff rates therefor are not .shown. The rates referred to in the bills of lading in items 19, 24, and 25 as agreed rates are not shown. The contents of the cars moved with the various bodies of troops, for which no payment or claim for payment was made, are not shown otherwise than as described in the bills of lading as “ baggage,” their content weights are not shown, and tariff or other applicable rates thereon are not shown.
VII. In a resolution adopted at the meeting of the Southeastern Passenger Association, November 15, 1898, referring to the adjustment of rates with the War Department at the meeting held November 2, net cash rates for passenger movements are agreed upon as a basis for bids when requested by the Government, and it is provided that:
“ Each passenger to be allowed 150 pounds of baggage free of charge. All excess baggage moved with troops on same train or sections thereof to be charged for at the rate of 12 per cent per hundredweight of the through passage fare for these movements. The term ‘ baggage ’ as herein used being-understood to¡ mean personal baggage, tentage, camp equipage, accoutrements and rations needed for immediate use of troops, it being understood that rates for livestock, cannon, heavy ordnance, ambulances, and wagons (set up or knocked down) shall be obtained from the freight departments and that all property connected with the movements of troops shall be loaded and unloaded without expense to the carriers.”
VIII. The original petition of the Southern Eailway Co., annexed to the findings in this case, was filed April 18, 1904. No testimony was taken in the case until 1908. Judgment was awarded the plaintiff February 8, 1909. On February 11, 1909, a petition was filed covering the items for which judgment was awarded February 8, 1909, and the court, by proper order, retained jurisdiction of the case for consideration of items claimed in the original petition but not proven, and leave was granted the plaintiff to file supplemental petition covering the same. On October 27, 1913, plaintiff filed its supplemental petition and recovered judgment thereon Maxnh 1, 1915, for $4,550.89. The petition of the present plaintiff was filed April 18, 1904, the same dajr as the petition in the Southern Kailway Co. case, supra.
Appealed.

Opinion:
Booth, Judge,
delivered the opinion of the court.
This case is now under consideration upon its merits. When the case was originally before the court, we were of the opinion that the plaintiff company was the assignee of the claim in suit, and therefore not the proper party to sue. The Supreme Court reversed our decision upon this point and on Juty 13, 1921, remanded the case.
The plaintiff contends for a judgment amounting to $27,000, alleged to be clue on account of improper and unlawful deductions made from the total weight of freight transported with certain movements of troops during the Spanish war, and the misapplication of rates thereto.
The facts upon which the claims are founded are obviously beyond dispute in any important particular. Kailway companies uniformly allowed to each passenger transported the incidental privilege of 150 pounds of personal baggage carried free. When all the transportation here involved had been accomplished, it appears that along with the passenger coaches used to transport the troops, there were also furnished freight cars for the carriage of horses, wagons, camp equipage, and other military impedimenta. When the company presented its bills for this service, the defendant deducted from the total amount of freight carried the allowance of 150 pounds of personal baggage free for each soldier, whether said individual had transported this amount or not.
If the military impedimenta transported weighed 205,550 pounds, and the number of soldiers equalled 983, the defendant deducted 147.450 pounds (i. e., 983 times 150) regardless of whether that weight of personal baggage accompanied the soldier, or was carried with him in the coach or in separate cars. Manifestly, without a special contract to sustain the deduction, it is without warrant of law, and this court lias so held in a number of cases.
If this was the single issue involved in this suit, and the situation now was the same as then prevailed, it would be easy of solution. In the cases cited below the court was enabled to arrive at a definite judgment in virtue of a written stipulation entered into by a special attorney of the United States and the plaintiff's attorney of record. This signed stipulation recited an agreement that in no event did the personal baggage of an enlisted man exceed 40 pounds and that of an officer exceed 100 pounds, accompanied by a confession of judgment for the amounts claimed on the part of the defendant. When this case came on to be heard the then Assistant Attorney General withdrew from said stipulation and declined to be bound thereby. Eealizing that this sudden turn in affairs entitled the plaintiff to supply, if he could, by proof, the facts theretofore stipulated the court granted leave, after the remand, to do so. The plaintiff lias taken the depositions of several witnesses. It is the very best proof of which the case is susceptible. In some instances it comes direct from Army officers who had charge of similar shipments, and demonstrates beyond peradventure that the facts stated in the stipulation withdrawn were well within the fact, and decidedly conservative. In so far as this particular feature of the case is concerned, we believe the proof is sufficient. The obstacles which the case encounters, and which this proof in no way removes, arise from a very different and distinct set of facts and circumstances.
The Southern Kailway Co., on April 18, 1904, the same day the petition in this case was filed, both petitioners being represented by the same counsel, filed its petition in this court seeking recovery for precisely the same items upon identically the same causes as herein set forth in items Nos. 1, 2, 3, 4, and 16, as shown by the proofs in both cases. The case of the Southern Railway Co., 24913, came on for hearing, 'and. resulted in findings of fact, with a conclusion of law, awarding judgment in favor of the plaintiff in the sum of $23,563.69. On May 5, 1909, the plaintiff's counsel voluntarily remitted $245.16, due to clerical errors, and the judgment was accordingly reduced to $23,318.53. The record of this litigation discloses that at the time of rendering the 'aforesaid judgment there were some items of the claim included in the petition, but upon which the auditor had not reported, over which the court retained jurisdiction; that subsequently a supplemental petition covering these additional items was filed, finally resulting in an additional judgment in favor of the plaintiff company for $4,550.89. These judgments have both 'been appropriated for by Congress and paid. The right of the Southern Railway Company to sue is not challenged, nor is it denied that the Southern Railwaj? Co. did assert a claim " (1) that it received no pay whatever with respect to certain freight-transported, and (2) that the pay which it received for other freights was too little by reason of divers underclassification of freights." (Quotation from plaintiff's brief.)
In order that there may be no mistake as to the extent and character of the claim it did assert, we reproduce the petition in an appendix to the findings. The plaintiff's contention with respect to this issue, if we correctly deduce it from the brief, is that " the particular occurrences and the particular misapplications of rates in the two oases were not the same." This contention, as a matter of fact, is obviously without merit. A comparison of the items will disclose their identity. If it is an argument, of which we are not positive, that in the adjudication of the Southern Railway Co. case no allowance was made for alleged misapplication of freight rates, the fact is true, but the consequences contended for do not follow. The original petition in the Southern Railway Co. case was filed April 18, 1904, by the same counsel now of record in the instant case. This petition was supported by the depositions of two witnesses, certain stipulations and exhibits, and on February 8, 1909, a judgment, as previously noted, was awarded the plaintiff. Subsequent to the rendition of this judgment, and its reduction by a remittitur, the plaintiff filed a petition asking the court to retain jurisdiction of the case to enable the presentation of proof as to certain items, as to which no findings had been made because of the absence of proof with respect to the same. The court on February 11, 1909, granted the prayer of the petition, and by proper order i'etained jurisdiction of the case to accomplish in the end what was apparently just. The petition filed February 11, 1909, as well as the supplemental petition filed thereafter, contains no allegations that the judgment of February 8, 1909, was erroneous in principle, nor did not include the entire claim originally presented.
On the contrary, the allegations are confined strictly and solely to a right of recovery for items not included in the former judgment, without the slightest evidence of dissatisfaction with the same in any respect. The court, upon the coining in of the report of the auditor, awarded the Southern Eailway Co. an additional judgment for $4,550.89, which has since been appropriated for and paid. From the facts recited there is no escape from the conclusion that the suit of the Southern Eailway Co. embraced, and was intended to embrace, all the claims it then had growing out of the transactions enumerated. The railway company and its at-tornejr had before them a petition prepared and submitted by the attorney of record alleging damages because of two distinct causes, excessive deductions upon personal baggage account, and misapplication of freight rates. The report of the auditor filed in this court discloses as to each item involved, the number of cars, the total weight of freight transported, and the amount paid, thus enabling anyone, and especially one skilled in the practice, to ascertain, by a simple method of computation, the rate per cwt. of freight transported.
What is more, a second petition covering the identical transaction is filed and judgment obtained, without a motion for a new trial or the slightest suggestion of error with respect to either judgment. The Southern Eailway Co. has long since received and accepted the payment of both judgments. If the doctrine of res adjudicata is inapplicable to a legal status similar to tliis, it would be difficult indeed to make such a defense available. If one may allege in his jaetition two causes of action, and submit his case on the petition and accompanying proofs, obtain two judgments thereon, and years afterwards disturb those judgments on an allegation of lack of identity in the subject matter adjudicated, because the plaintiff itself, for reasons of its own, submitted no proof as to one cause of action set up in its petition and claimed for, but contented itself with judgment for the other, manifestly litigation would be intermiable. The court had jurisdiction of the cause, the petition covered the subject matter of complaint, identical with the one here involved, and having disposed of the case the judgment, under the law, forecloses the controversy, not only as to the point adjudicated, but as to all other points which might properly be adjudicated. California Bridge & Construction Co. v. United States, 50 C. Cls. 40.
Section 178 of the Judicial Code provides:
" The payment of the amount due by any judgment of the Court of Claims, and of any interest thereon allowed by law, as provided by law, shall be a full discharge to the United States of all claims and demand touching any of the matters involved in the controversy."
Under the statute we are precluded from reconsidering a claim after an appropriation has been made therefor and payment accepted by the plaintiff. Pilkington v. United States, 36 C. Cls. 357; Russell's case, 15 C. Cls. 168; Vaughn v. United States, 34 C. Cls. 342; United States v. Frerichs, 124 U. S. 315, 320. As said by the Supreme Court, " the payment of the amount of the judgment would ipso facto satisfy the demand."
Again, section 179 of the Judicial Code provides:
"Any final judgment against the claimant on any claim prosecuted as provided in this chapter shall forever bar any further claim or demand against the United States arising out of the matters involved in the controversy."
This statute is comprehensive and bars any further claim or demand for any matter arising and involved in the controversy. Our judgments are conclusive until set aside upon motion for a new trial. United States v. O'Grady, 22 Wall. 641.
We granted the Southern Kailway Co. an unusual privilege to prove its claim, a privilege we have since refused to grant, a precedent we now decline to follow.
The remaining twenty movements involved in this case were accomplished on bills of lading. The pertinent facts with reference thereto appear in Finding ITT. Settlement for each item embraced within this class was made with the Florida Central & Peninsular K. K. Co., the final carrier. The latter railroad presented to a disbursing quartermaster of the Army the original bills of lading disclosing the movements, and deductions were made as set forth in the findings. The vouchers issued to the Florida Central & Peninsular E. E. Co. were accepted by the company without protest or objection, and the money collected and received by it and a receipt in full given, and the railroad company in its own name has never asserted a claim to the contrary. It was not until after the merger in 1903 that such a claim ivas made. It is not. as we understand the issue, contended by the plaintiff that the settlements effected were in any wise contrary to the express terms of the bills of lading. What is sedulously claimed is an illegal deduction, irrespective of the terms and conditions of the movements as appears* from the aforesaid bills. If any of the bills of lading contained a notation, and many of them did, that an amount of baggage claimed for ivas carried in carload lots, then such carload lots were not included in the voucher and no payment was made for the same.
As to this proceeding, the plaintiff challenges the legal right to insert such a notation on the bills. The notations complained of were doubtless made by Government officials, but the bills, with the notations upon them, Avere delivered to the proper officials of the railroad company, and by them submitted to the disbursing agent for settlement. While possibly such notations may have, in the routine observed by the railroad in receiving and auditing them, escaped particular notice and attention, it is inconceivable that such omission could have prevailed Avlien the issue Avas raised by the disbursing officer. When the time arrived for the payment of the service rendered, as the deposition of an official having to do therewith expressly shows, the railroad received positive notice of the notation and physical exhibition of the Government's position with respect thereto. If, ihon, the company failed to lodge an objection or jmotest to the proceeding, but on the contrary accepted the settlement and received the money, are we warranted in again reviewing the proceedings on the slender proposition that the written notations made by one party to the contract, but known and acquiesced in by the other, are not binding ? We need not cite authorities that the bill of lading constitutes the contract of carriage between the parties, nor need we again reassert the well-established precedent that the Government may enter into special contracts for transportation. As a matter of fact the' Southern Passenger Association on November 15, 1898, did adopt a resolution wherein it expressly appears that the allowance of personal baggage was extended to cover a variety of items not theretofore generaly considered as within the meaning of that term. Therefore, as to this particular class of settlements, aside from their finality by acceptance of payment without protest it seems to us recover}' therefor is precluded by the terms of the bills of lading themselves. If the railroad company by its conduct ratified the change made in the contract of shipment, obviously it would be bound by the same.
Aside from all this, however, this court has recently decided in the Southern Pacific Company and the Northern-Pacific Ry. Co. cases, ante, pp. 36 and 122, that settlements made, as the same were made in this case, are final. See also Baltimore & Ohio R. R. Co. v. United States, 52 C. Cls. 468; Oregon-Washington R. R. & Nav. Co. v. United States, 54 C. Cls. 131; 255 U. S. 339.
This case exhibits in a marked degree the soundness of the principles announced in the preceding cases cited. The original petition was filed in 1904, almost nineteen years ago. The transaction involved had its origin in the Spanish-American War, nearly, if not quite, a quarter of a century back. If we are called upon to explore the accounts and audits of this multitude of items at this late day in the face of settlements tlien. made without protest or objection, little finality may be accorded to contemporaneous settlements. Some of this extraordinary delay is not attributable to the plaintiff or its attorney. An appeal to the Supreme Court intervened, and calls upon the accounting officers made years after the transaction occurred are necessarily tedious and slow, again emphasizing the importance of close scrutiny in controversies 'over settlements where the objections raised noiv could have been so pertinently raised then, and the issue finally7 resolved within a reasonable compass of time.
In view of the previous holdings of the court, as well as upon the merits of the case, we think the plaintiff is not entitled to judgment. The petition will be dismissed. It is so ordered.
(tRAiiam, Judge; Hay, Judge; Downet, Judge, and Campbell, Chief Justice, concur.
No. 24892. Chicago, Rock Island & Pacific Ry. Co., decided May 7, 1900 ; No. 24893, Chicago & Northwestern Ry. Co., decided June II, .1900; No. 24895, Chicago, Milwaukee & St. Paul Ry. Co., decided April 2, 1906: No. 24897, Pennsylvania R. R. Co., decided June 9, 1910; 24901. Chicago & Alton R. R. Co., decided May 14, 1906; No. 24904, Chicago, Burlington & Quincy R. R. Co., decided February 25, 1007: No. 24905, Northern Pacific R. R. C'o., decided January 14, 1907; No. 24907. Missouri Pacific Ry. Co., decided February 1, 191w; No. 24914, Atlantic Coast Line R. R. Co., decided May 29, 1909; No. 24917, Louisville & Nashville R. 11. Co., decided May IS, 3.907 ; No. 24920, Cincinnati, New Orleans & Texas Pacific Tly. Co., decided March 30, 1908.