Volume 240 — United States Reports

Brushaber v. Union Pacific Railroad Co., 240 U.S. 1 (1916), was a landmark United States Supreme Court case in which the Court upheld the validity of a tax statute called the Revenue Act of 1913, also known as the Tariff Act, Ch. 16, 38 Stat. 166 (October 3, 1913), enacted pursuant to Article I, section 8, clause 1 of, and the Sixteenth Amendment to, the United States Constitution, allowing a federal income tax. The Sixteenth Amendment had been ratified earlier in 1913. The Revenue Act of 1913 imposed income taxes that were not apportioned among the states according to each state's population.

The facts, which involve the construction, application and constitutionality of statutes of " Alabama providing for proceedings to condemn land and water powers, are stated in the opinion.

The facts, which involve‘the construction and application of the Carmack Amendment to damages for delay, are stated in the opinion.

Held: it would be destructive of the system of regulation defined by the statute if the court without the preliminary action of the Commission were to undertake to pass upon the administrative questions -which the statute has primarily confided to it.” And in Tex. & Pac. Ry.

- The facts, which involve the validity of a verdict in an action for personal injuries and the application of the Federal Employers’ Liability Act, are stated- in the opinion.

The facts, which involve the construction and constitutionality under the Fourteenth Amendment of certain provisions in the charter and a street paving ordinance of the City of St. Louis, Missouri, are stated in the opinion. The provisions under which this assessment was made are not repugnant to the Fourteenth Amendment. Shumate v. Heman, 181 U. S. 402; French v. Barber Asphalt Paving Co., 181 U. S. 324; Schulte v. Heman, 189 U. S. 507.

. The facts, which involve the jurisdiction of the District Court of the crime of falsely personating an officer of the United States, to wit, a member of the House of Representatives, are stated in the opinion. The court below had jurisdiction to construe the statute-. Its error, if any, in so doing is one over which the Circuit Court. of Appeals has exclusive appellate jurisdiction. The statute and not the Constitution was to be construed.

EEEOE T.0 THE SUPEEME COUET OF THE STATE OP MINNESOTA. The facts, which involve the. construction and application of the. Federal Employers’ .Liability Act, and the validity of a verdict and judgment recovered thereunder in a state court, are stated in the opinion.

The facts, which involve a claim against the United States for letter carriers’ satchels and the effect of fraud on the right of the contractor to recover therefor, are stated in the opinion.

The facts, which involve the jurisdiction and practice of -this court in appeals from judgments of .the Supreme Court of Porto Rico and -the. validity of a judgment of that court, are stated in the opinion.

<p>Under Rev. Stat., § 1265, an officer of the army is entitled to half pay while on leave granted by proper authority.</p> <p>No power has been conferred on .the President to grant an army officer leave without pay, or to affix to an order granting leave a condition to that effect.</p> <p>Whatever power the President may have to dismiss civil officers, it does not apply to officers of the Army and Navy, who, under Rev. Stat.;. § 1229, shall not in time of peace be dismissed except upon and in pursuance of the sentence of a court-martial or in commutation thereof.</p> <p>An officer of the army granted, and accepting, leave without pay is not estopped from demanding the half pay allowed by Statute, even though he did not protest at the affixing of such a condition to the order granting the leave. Glavey v. United States, 182 U. S. 595.</p> <p>Accepting leave with the condition affixed that it be without pay does not amount to absence without leave for which pay cannot be allowed under the statute.</p> <p>Public policy prohibits any attempt by unauthorized agreement with. an officer-of- the United States, under guise of a condition or otherwise, to deprive him of the right to pay given by statute.</p> <p>49 Ct. Cl. 707, affirmed.</p>

The facts, which involve the jurisdiction of this court under § 238, Jud. Code, and of the District Court under § 51, Jud. Code,- are stated in the opinion-. The provisions of § 37, Jud. Code, have no application to a case where there was Federal jurisdiction before the -assignment.

Stanton v. Baltic Mining Co., 240 U.S. 103 (1916), is a United States Supreme Court case.

The facts, which involve the constitutionality and construction of the Income Tax Law of 1913, are stated in the opinion. The effect of the Sixteenth Amendment was merely to waive the requirement of apportionment among the States in its application to a general and uniform tax upon incomes from whatever source derived.

The facts, which involve the jurisdiction of the District' Court of suits brought to restrain the collection of taxes and the construction and application of §§ 3220, 3224, 3226 and 3227, Rev. Stat., are stated in the’opinion.

The facts, which involve the constitutionality and application of the Income Tax Law of 1913, are stated in the opinion. The whole of the Income Tax provision of the Tariff, subd. 2] div.

The facts, which involve the construction of the provisions in the Federal Constitution relative to intrastate rendition and the constitutionality, construction and application of § 5278, Rev. Stat., providing for such rendition, are stated in the opinion. Under the admitted facts, plaintiff in error was not a fugitive from justice within the meaning of the Act of Congress, and § 2, Art. 4, Const. of U. S. is not self-executing.

The facts, which involve the constitutionality under the contract clause of the Federal Constitution of legislation of California and provisions of the constitution of 1879 withdrawing state lands from sale, are stated in the opinion.

The facts, which involve the construction of a contract for armor plate with .the United States and the right of the contractor to recover sums withheld, for delay in completion-of the contract, are stated in the opinion. The company was not chargeable with the delay that occurred in the delivery of the armor or liable for the sum that the United States deducted as liquidated damages.

Held: that the purchaser was chargeable with such unsecured debts. Northern Pacific Ry. v. Boyd, 228 U. S. 482 .

Held: in this case, not to be charged with profits not shown to have been obtained by sales of articles supposed to be' those of the earlier user. Relief for unfair competition not given, as the supposed unfairness consisted mainly in the use of a device thát the earlier user sought ■ to have registered but was refused. 215 Fed. Rep, 361 ,' reversed in part. .

The facts, which involve the constitutionality, under the Fourteenth Amendment, and the construction, of statutes of Minnesota and proceedings thereunder levying taxes upon memberships, in trade exchanges in that State, are stated in the opinion.

The facts, which, involve the construction of provisions in Federal statutes relating to sections 16 and 36 granted to the State of Oregon, are stated in the opinion. The grant was a grant in prœsenti. Ham v. Missouri, 18 How. 126; Beecher v. Wetherby, 95 U. S. 517; United States v. Thomas, 151 U. S. 577, 583; Alabama v. Schmidt, 232 U. S. 168; United States v. Tully, 140 Fed.

The facts, which involve the construction of the Materialmen’s Acts, of 1894 and 1905, and the rights of subcontractors thereunder, are stated in the opinion.

Held: looking through forms and reaching the substance of the thing, that the tax thus imposed was in reality a tax upon the right to do interstate business within the State, and an undertaking to tax property beyond the limits of the State; that whatever the declared purpose, when reasonably interpreted, the necessary operation and effect of the act in question was to burden interstate commerce and to tax property beyond…

The facts, which involve the constitutionality under the Federal Constitution and. the construction and application of the statute of . Kansas of 1913 imposing taxes on foreign corporations, are stated in' the opinion.

Held: that assignments of error based on failure to give due effect to the Federal statute are so devoid of merit as to be frivolous and the writ of error. should be dismissed; Writ of error to review, 40 Oklahoma, 589, dismissed. The facts, which involve the jurisdiction of this court under § 237, Jud. Code, are stated in the opinion. Mr. W. F. Evans, Mr. R. A. Kleinschnddt and Mr. E. H . Foster for plaintiff in error.

The facts, which involve the constitutionality under the Fourteenth" Amendment of proceedings under the applicable statute of Missouri for issuing and selling road district bonds and levy of special taxes to pay them, are stated in the opinion.

The facts, which involve rights of the owner of a trademark and the liability of one infringing it, and other questions, are stated in the opinion.

<p>ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR PORTO RICO.</p> <p>The facts, which involve the rights and liabilities of a sub-contractor on government work, are stated in the opinion.</p>

The facts, which involve the liability of one who improperly converted turpentine and rosin from Government lands, are stated in the opinion.

The facts, which involve the validity of an order of the Interstate Commerce Commission establishing maximum allowances to and divisions of joint rates, with tap lines by trunk lines, are stated in the opinion.

' v . ERROR TO THE DISTRipT COURT OF THE UNITED STATES FOR ■ THE'EASTERN DISTRICT OF SOUTH. CAROLINA. ERROR TO THE CIRCUIT COURT OF APPEALS-FOR THE FOURTH CIRCUIT. The facts, which involve the construction of the Dispensary Laws of South Carolina and rights of one claiming to have furnished supplies to the dispensaries, are stated in the opinion.

The facts, which involve the right of a State to tax a foreign corporation doing business within the State on premiums ^received for . bonds of surety required of its officers and others by the United States, ar,e stated in the opinion.

Thé' facts, which involve the validity of an order requiring switch connections made by the Railroad Commission of Georgia, are stated in the opinion. The physical connection sought would accommodate a terminal service only and its principal purpose is the accommodation of interstate transportation by furnishing a terminal service therefor.

The facts, which involve the constitutionality under the Thirteenth and Fourteenth Amendments of a statute of Georgia requiring able-bodied men to do a certain amount of work on public roads, are stated in the opinion.

The facts, which involve the validity of an order of the Interstate Commerce Commission relating to railway rates, are stated in the opinion. The practice complained of subjected Jersey City to undue and unreasonable prejudice and- disadvantage. Section 3 of the Act to Regulate Commerce forbids discrimination of any kind whatsoever. Houston & Tex. Ry. v. United States, 234 U. S. 342, 356; Southern Ry. v. United States, 204 Fed. Rep. 465; Int. Com.

A statute of Florida approved Jxlne 5, 1913 (Vol. 1, p. 3), imposing licenses and other taxes, provides that merchants, druggists and storekeepers shall pay a license tax upon the. cash value of the “stock of merchandise” of $3 for. the first $1000 or fraction thereof, and $1.50 for each additional $1000 or. fraction thereof. The tax upon wholesale" dealers is $1.50 upon each $1000.

This case was submitted with Rast v. Van Deman & Lewis, ante, p. 342, and attacks the validity of a statute of the State of Washington of the same genéral import and purpose as the Florida, statute passed, on in- that case, Rast v. Van Deman & Lewis, ante, p. 342.

The facts, which involve the constitutionality, under the commerce clause of the-Federal Constitution and . the due process and equal protection provisions of the Fourteenth Amendment thereto, of the trading stamp license tax laws of the State of Washington, are stated in the opinion. The Washington statute under which the. plaintiff in error has been convicted, violates the Fourteenth Amendment, in that, it deprives him of his liberty and property without due process of law.

<p>Congress has power to regulate the overt .act' of putting a letter into the post office of the United States; and may. prohibit, under penalty; such an act when done in’ furtherance of a .scheme which it regards as contrary to public policy, whether it can forbid the scheme or not, and so held as to.Criminal Code, § 215.</p> <p>Intent may make criminal an' act;, otherwise' innocent, if .it is a step in a plot..</p> <p>Congress may enact that each putting of a letter in a post office is a. separate offense. , ...</p> <p>The punishment imposed in this case on each of five counts, of five years, the periods being concurrent .and not cumulative, and a fine of $1,000 on each of seven counts, held npt to be cruel and unusual within the prohibition of the Federal Constitution.</p> <p>This court condemns the extravagant and unnecessary, multiplication. of-exceptions and assignments of error.</p>

’ The facts, which involve the construction and application of the Anti-pass. provision of the Hepburn Act of 1906, are stated in the opinion..

The facts, which involve the validity of an entry of and.patent for public lands under the homestead laws, are .stated in the opinion.

Held: in cases where defendants acted fraudulently or with knowledge of plaintiffs’ rights, that relief by injunction would be accorded although an accounting of profits should be denied. McLean v. Fleming, 96 U. S. 245 , 257; Menendez v. Hott, 128 U. S. 514 , 523; Saxlehner v. Eisner, 179 U. S. 19 , 39. So much must be regarded as settled..

Held: in this case, following the decision of the highest court of Massachusetts, • not to pass to the trustee in bankruptcy of the beneficiary under § 70 a (5) of the Bankruptcy Act. The facts, which involve the construction and application of § 70 a (5) of the, Bankruptcy Act, and of the rights of the life tenant in a trust fund created under the laws of Massachusetts, are stated in the opinion.

The facts, which involve the construction and application of § 60 of the Bankruptcy Act and the validity' of a • judgment setting aside transfers made more than four' months before the petition, are stated ip the opinion.

The facts, which involve the application and construction of the Federal Employers’ Liability Act, are stated 'in the opinion.

-THE DISTRICT COURT OF THE UNITED STATES ' FOR THE DISTRICT OF NEW JERSEY. On application for an. order -extending the time to docket the case and file the record in this court.

The facts, which involve the construction and application of the Federal Employers’ Liability .Act and the validity of a judgment in an action thereunder, are stated in the . opinion.

Held: not to be an evasion of the provision of § 5 of the Employers’ Liability Act, that any contract or device for exemption of the carrier’s liability under the act shall be void. The facts, which involve the application and construction of the Federal Employers’ Liability Act and the validity of a judgment in an action thereunder, are stated in the opinion.

The facts, which involve the constitutionality of a street paving ordinance of the City of Madison, Wisconsin, under the contract clause of, and the due process provisions of the Fourteenth Amendment to, the Federal Constitution, are stated in the opinion. A municipal by-law or ordinance, enacted by virtue of power for that purpose delegated by the legislature of the State, is a state law within the meaning of the Federal Constitution.

<p>APPEAL FROM THE DISTRICT COURT' OF THE UNITED STATES FOR THE NORTHERN DISTRICT OF OHIO.</p> <p>The facts, which involve the jurisdiction of the District Court, are stated in the opinion.</p>

<p>Where there is no question. as to the interpretation of the Employers’ Liability Act or as to the definition of legal principles in its application, but the question is simply whether there were matters for determination of the jury, this, court, with due regard to the appropriate exercise of its jurisdiction, will not disturb the decision of the court below unless error is palpable.</p> <p>In cases of this sort arising under the Employers’ Liability Act, not be-' ing of exceptional character, this court confines itself tb the mere announcement of its conclusion,' as it does, in this case,' of affirmance.</p> <p>130 Minnesota, 405, affirmed.</p>

Held: on August 24; *473 1898, the result of which was ascertained and proclaimed on August 30th by a board of commissioners for that purpose designated by the Act, and the Agreement thus became effective. (See 6th Ann. Rep. Dawes Comm., September 1, 1899, House Doc.

The facts, which involve the rights of a railroad company under the Right of Way Act of 1875 and of an entry-man under the Homestead Act, are stated in the opinion.

The facts, which involve the construction and application of the Employers’ Liability Acts of 1908 and 1910, and the determination of who are the next of kin entitled to maintain an action thereunder, are stated in the opinion.

The facts, which involve the construction of the provisions of § 5 of the Bankruptcy Act of 1898, relative to the individual assets of a méniber of. a bankrupt partnership and who are entitled to priority in sharing therein, are stated in the opinion. Distribution must be made in strict compliance with clause “f,” that is, the creditors of the individual partners are entitled to priority in the distribution of such partner’s individual estate.

The facts, which involve the constitutionality under the commerce, due'process and equal protection provisions of the Federal Constitution and the Fourteenth Amendment thereto of the full weight provisions of the statute-of North Dakota, relative to the sale of lard in containers and their validity under the Food and Drugs Act, are stated in the opinion.

Held: however, that the controversy did not establish that the statute was an arbitrary exercise of power. Armour & Co. v. North Dakota, this day decided ante, p. 510. A distinction is asserted between that case and this and it is urged that the operation of freight trains of more than twenty-five cars on the trunk lines may require different provision than the movement of switching operations within terminals.

Held: that the company was a public service corporation; (2) that the Board of Equalization *528 had the power to assess to the company other property than that used in connection with public service; (3) that the oil and gas lease was property and must be assessed in the name of the owner of the lease and not in the name of the lessor; and (4) that by reason of the act of Congress of 1905 the gas, oil and other minerals…

The facts, which- involve the power of the Court of Claims to, reform a contract with the United States and claims for demurrage arising under a contract for delivery of coal, are stated in the opinion. The contract should not be reformed, as the alleged oral agreement was merged in the written instrument. The reformation desired ’would make a different contract from the one executed, and hence is contrary to § 3744, Rev. Stat.

The facts, which involve a claim against the United States for infringement of patent rights in connection with postage stamp-holders,' are stated in the opinion.

Held: that plaintiffs, as creditors of a national bank, may recover from those directors who knowingly made statements required by the National Bank'Act that were false or who knowingly permitted, assented to and allowed the same to be made. and published; and also held that in this case the findings of the trial court as to .the- condition of the bank and the knowledge by the defendant directors of the falsity of the…

Held: in view of the circumstances and requirement that a bond of indemnity be given, not to deprive the railroad company of due process of law guaranteed by the Fourteenth Amendment. 178 Michigan, 230, affirmed.

The facts, which involve the right.of the owner of a, wharf in the harbor of the Savannah River to recover from the Government as upon an implied contract for the taking of his property in the improvement of that harbor, are stated in the opinion,# Appellant’s right of recovery is based on the following grounds: The Government had the right to take this property for the public use of harbor improvement.

The facts, which involve thé construction of the Refund Act of June 27, 1902, and right to recover certain' taxes paid under the War Revenue Tax of 1898 on account of interests passing under a will, are stated in the opinion. The judicial construction of the will binds the Government — in denying this the Government is making a collateral attack upon the judgment of a court of competent jurisdiction,‘this attack being supported by nothing except suggestions of error.

The facts, which involve the construction of paragraph three of § 10 of the Act to Regulate Commerce as amended June 18, 1910, and the jurisdiction of the District Court . of offenses thereunder, are stated in the opinion.

Held: in an action against an express company, that the consignee of a casket and grave clothes, who admittedly sustanied no pecuniary damage by reason of delay in delivery, was not entitled to recover any damages whatever for mere mental suffering occasioned-by such delay. 165 N. Car. 542, reversed.

The facts are stated in the opinion. “ The property in controversy was conveyed to the bankrupt on January 3, 1911, and the work of excavating for the foundation was begun on January 3, 1911, and continued on the morning of January 4, 1911.

The facts, which involve the construction and application of the full faith and credit provision of the Constitution of the United States, are stated in the opinion.

The facts, which involve the constitutionality under the due process provision of the Fourteenth Amendment of an inheritance tax fixed upon the estate of a resident of the State of Wisconsin, are stated in the opinion. The transfer taxed by Wisconsin became effective not under the laws- of Wisconsin, but solely under the laws of another -jurisdiction, and the tax violates the Fifth and Fourteenth Amendments.

Held: with respect to goods lost through the negligence of the terminal carrier while in possession as warehouseman under this stipulation, that the provision *638 of the bill of lading limiting liability to the declared value of the goods was applicable.

Held: affirming the District Court, that the “residence” of the bankrupt was in Chicago, which is in Cook County, and that therefore the mortgage, having never been properly acknowledged or recorded, was invalid as against the trustee in bankruptcy. This, in our opinion, was a correct disposition of the question.

<p>Ordered to be entered, and former decrees modified as to escapement of fumes, as to records to be kept in regard thereto, and also as to expense of inspection and division of costs.</p>

<p>Decree embodying report of Comissioners and establishing Slick Rock Basin and Tellico Basin sections of the boundary between the States of North Carolina and Tennessee established in accordance with decision of this court, 235 U. S. 1.</p>