TO LORD CLIVE.
«(}ircuit Oourt, E. D. Penns1/lfJania. April 29, 1882.)
PILOTAGE-STATUTES OF PENNSYLVANIA-DUTY TO ACCEPT THE FIRST PILOT FERING.
The decree of the district court that under the Pennsylvania atatute of March 29, lSG3, the master of a vessel of the draught mentioned in the.act is hound to accept the first duly-qualified pilot who offers his services, affirmed on appeal.
Appeal from the decree of the district court in favor of libellant, who had filed a libel for a penalty imposed by statute in cage of the refusal of an inward·bound ship to accept the first duly-qualified pilot offering his services. The district court held that the vessel was, under the Pennsylvania statute of March 29: 1803, bound to accept such pilot, and that this provision of the statute was not repealed by the subsequent statute. of March 24, 1851. A full report of the case and the opinion of the district court will be found in 10 FED. REP. 135. Respondents appealed from the decree. H. G. Ward and Morton P. Henry, for appellant. Albert E. Peterson and W. W. Wiltbank, for appellee. PER CURIAM. The decree of the district court is affirmed for the reasons given by the district judge, and it is therefore ordered that the same decree which was entered in the district court be entered in this court, with costs.
See The Lord Clive, 10 FED.
164; under the laws of Oregon, The Glaramara, 10 FED. REF. 678.
*Reported b7 Frank P. PrIchard, Esq., or the Philadelphia bar.
SUPERVISORS OF ALBANY 'V. STANLEY.
OouN of 'the United State$.April 3,1882.)
STATUTS CoNSTRUCTION""";'SEPARABLE PnOVI5IONe-VAUDITY.
In a statute which contains invalid or uneonstitutional provisions, that which is unaffected by those provisions, or which can stand without them, must remain. If the valid and invalid are capable of separation, only the lat· ter are to be disrcp;arded.
STATE TAXATION-NATIONAL BANK SHARES-DEDUCTION OF DEBTS.
Where the federal statute (Rev. St. t 5219) permits Hi state to authorize all shares held in national banks by any person to be included in the valuation of his personal property and to be assessed at the place where the national bank 18 located, subject to the restriction" that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individuals," and a state statute is' passed in relation to taxation, requiring assessors to assess to each tax-payer his real estate at its value and his personal estate at its full value after deducting debts owed by him, and providing that if before the completion of the assessment he makes affidavit" that the value of the personal estate owned by him, after deducting his just debts and his' property invested in the stock of any corporation liable to bEl: taxed therefor, does not affidavit, it shall be the duty of the exceed a certain sum, to be specified in board of assessors to value such real or personal estate, or both, as the case may be, at the sum specified in such affidavit, and no more," and a statute subsequently passed, relating to the taxation of bank shares,made no provision for deducting debts, held, that such statutes remain a valid rule of assessment for shareholders of national banks who have no debts to deduct; that the prior statute is not in conflict with the act of congress; and that the later statute is valid, except in that it does not authorize a deduction for qebts of the spl\reholder, which, being a distinct and separable principle, will not invalidate the , whole act.
OF DEBTS TO BE GIVEN.
Under such statutes the assessors were not without authority to assess national bank shares; and where no debts existed to be deducted the aSSessment dl4,exist such was valid and the tax paill was a valid tax; but where which ought to be deducted, the assessment was voidable but not Void, the assessors being authorized in such cases, until notified in some prt'per manner that the shareholder owed debts which he was entitled to have deducted. BRADLEY, J., dissenting.
In error to the circuit court of the United States for the northern district of New York. MILLER, J. This is a writ of error to the circuit court for the northern district of New York, in which Stanley, the defendant in error, recovered a judgment against plaintiffs in error for taxes exacted and paid under legal process on shares of the stock of the National Albany Exchange Bank. A large number of the shareholders of the bank who had paid this tax made an assignment of