elared by the supreme court as applicable to such cases. See, also, Herbe1'tv. Butler, 14 Blatchf. 357; EagleManu}'g 00. v. Draper, ld. 334. It is suggested that the rules of practice, under the New York code of procedure, entitle the plaintiff to relief. The rules of the state code of practice can have no application to writs of error and bills of exception in the United States courts-proceedings entirely unknown in the state practice in civil causes. Motion denied.
UNITED STATES fJ. FOUR STAND CASKS,
(Circuit Oourt, E. D. Pennsylvania. January 81, 1881;)
REVENUE LAWS-DISTILLED SpunTs-FAILURE TO STAMP "STAND CASKS "-FOUFEITURE--OONSTRUCTION OF STATUTE·
.. Stand casks," forming part of the fixtures of a retail liquor saloon, and used· for holding distilled spirits, are Dot required to be stamped, and their contents are not liable to forfeiture under section 3289, Rev. St., because of the absence of such,stamp.
Appeal from decree of district court dismissing a libel of information for forfeiture against certain cask;s of distilled spirits. The district court had held that the contents of large ornamental casks, forming part of the fixtures of a retail liquor store, and known as "stand casks," were not liable to forfeiture under section 3289, Rev. St., for want of a stamp. The case and opinion of the court were fully reported in 3 FED. REP. 20. The United States appealed to the circuit court. Jolin K. Valentine, U. S: Dist. Att'y, for appellant. Richard P. White, for appellee. Decree affirmed, (no opinion.)
.Reported by Frank P. Prichard, Esq., of the Philadelphia bar.
BOIS V. MERRIUf.
(f'ircuit Court, D. Nebraska.
November 10, 1880.)
VOID TAX SALE-LIEN OF VENDEE Fon TAXES PAID-INTEREST.
In Equity. G. W. Seymour, for complainant. E. F. Warren, for respondent. This cause was brought to set aside the tax deed of the Tespondent, and was decided by Judge McCrary, who held that the ruling of the state courts, in their interpretation of the 'statutes of their respective states, in these tax cases, would be' followed by this court ordinarily, and in this case the report of the master is ratified and confirmed, as follows: First. The complainant was the owner and in peaceable possession of lots 1, 2, 3, 4, 5, and 6, block 168, Neuraska City, Nebraska. _, Second. On the twenty-third of February, A. D. 1876, the said lots above described were sold by the then treasurer of Otoe county for the delinquent taxes of 1873, at private sale, to the assignor of the respondent, Merriam. Thircl. The holder and owner of said tax certificate has paid the -taxes upon said lots both pri6r arid subsequent to said 'date. That from 1869 to 1875 the complainant had abundance of personal property in Otoe county out of which Raid taxes might have been made. Gen. St. 916; 4 Neb. 139; 8 Neb. 59; 7 Neb. 1U), 123. Fourth. The said tfl,X sale of said real estate was illegal and void, and that said pretenqed tax deed is void upon its face. -6 Neb. 236; New Rev. vol. 445, 453; New Rev. vol. 445, 447; Rev. Laws,§§ 113, 112. Fifth. That the respondent- be subrogated to the rights of -the county, and decreed to have a lien upon said real estate for all the taxes by him paid, with 12 per cent.inte-restfi'Om the date of such payment,and that the respondent pay the -costs of this action. 8 Neb. 92; Gen. St. 922, §64. '