CONTENTS. The text of such sections of the acts as have been construed by the courts are included. (Completed to Nov. 3, 1919.) The headnotes from the Federal Reporter, copyrighted by the West Publishing Co., and those from the official United States Supreme Court reports, copyrighted by the Banks Law Publishing Co., have been used in some cases, permission for such use having been granted by the respective publishers. 1. ACT OF AUGUST 5, 1909 (corporation excise tax). 2. ACT OF OCTOBER 3, 1913 (income tax)....... 3. ACT OF JANUARY 17, 1914 (opium manufacture).. 4. ACT OF OCTOBER 22, 1914 (occupational and stamp taxes)...... Page. 9 53 82 84 100 6. ACT OF SEPTEMBER 8, 1916 (income, estate, munition manufacturer's, and capital stock taxes)...... 115 124 126 128 5. ACT OF DECEMBER 17, 1914 (opium-“Harrison Anti-Narcotic Act.")... 7. ACT OF OCTOBER 3, 1917 (stamp taxes and income tax). 8. ACT OF FEBRUARY 24, 1919 (income tax)..... 9. INDEX ... CASES DIGESTED. A. Pagr. Abrast Realty Co. v. Maxwell (206 Fed. 333).. 15, 51 Altheimer & Rawlings (Inc.) v. Ailen, collector (248 Fed. 688; 248 U. S. 578).. 31, 40 American Chicle Co. v. United States (unreported).... 97 American Real Estate Co. v. Marshall (Ann. Rep. of Comm. Int. Rev. 1915, Associated Pipe Line Co. v. United States (258 Fed. 800). 23, 32, 52 B. Baldwin v. United States (238 Fed 793).. Baldwin Locomotive Works v. McCoach (221 Fed. 59). Baltimore Trust Co. v. Miles (258 Fed. 770).. Bellefontaine Bldg. & Loan Co. v. McMaken (216 Fed. 526).. Blalock v. Georgia Ry. & Elec. Co. (228 Fed. 296; 246 Fed. 387)... Boston Terminal Co. v. Gill (246 Fed. 664).... Brady v. Anderson (240 Fed. 665) .. 103 28, 36 87 25 30, 39 9, 12, 22 22, 30, 31 51 56, 57 Brushaber v. Union Pacific Ry. Co. (240 U. S. 1). Butterick Co. v. United States (240 Fed. 539).. 53, 54, 56, 64, 67, 76, 80 25 62 11, 48, 70, 71, 81 C. Calkins v. Smietanka (240 Fed. 138). Cambria Steel Co. v. McCoach (225 Fed. 278). Camp Bird (Ltd.), v. Howbert (249 Fed. 27; 248 U. S. 590). Central Bldg. Loan & Savings Co. v. Bowland (216 Fed. 526). Cedar Street Realty Co. v. Park Realty Co. (220 U. S· 107)....... Chin Sing v. United States (227 Fed. 396).... Page. 28, 32, 36, 38 83 Cleveland, C. C. & St. L. Ry. Co. v. United States (242 Fed. 18; 247 U. S. 195). 37,39 Cohen v. Lowe (234 Fed. 474)....... Commercial Traveler's Life & Acc. Assn. v. Rodway (235 Fed. 370).. Connecticut General Life Ins. Co. v. Eaton (223 Fed. 1022). Connecticut Mutual Life Ins. Co. v. Eaton (218 Fed. 206, 207). Crawford v. New South Farm & Home Co. (231 Fed. 999). 59, 63, 76, 79, 80 15,25 36, 37 Emery, Bird, Thayer Realty Co., United States v. (237 U. S. 28). Federal Publishing Company v. United States (240 Fed. 539). Fidelity Tr. Co. of Baltimore, Md. v. Miles (258 Fed. 770).. Flint v. Stone-Tracy Company (220 U. S. 107).... Goldfield Consolidated Mines Co. v. Scott (247 U. S. 126). Grand Rapids & Indiana Ry. Co. v. Doyle (245 Fed. 789). Houston Belt & Terminal Ry. Co. v. United States (250 Fed. 1). 89, 90, 95 12, 40 102 I. Industrial Trust Co. v. Walsh (222 Fed. 437). L. Lewellyn v. Pittsburgh B. & L. E. R. Co. (222 Fed. 177). Lima Elec. R. & Lt. Co. v. Bettman (Comm. Ann. Rep. 1914, p. 25).. Lowe v. Farbwerke-Hoechste Co. (240 Fed. 671).. McCoach v. Continental Passenger Ry. Co. (233 Fed. 976).. McCoach v. Insurance Co. of North America (244 U. S. 585).. Miller v. Gearin (258 Fed. 225).... Miller v. Snake River Valley R. Co. (223 Fed. 946). Minnehill & S. H. Ry. Co., McCoach, v.. 115 18 9, 15 117 27, Mohawk Mining Co. e. Weiss (U. S. D. C., No. Dist. Ohio, unreported).. 32, 35, 36 N. National Bank of Commerce in St. Louis v. Allen (223 Fed. 472)........ 10, 27, 34, 16 National Life & Accident Ins. Co. v. Craig (251 Fed. 524).. New York Mail & Newspaper Trans. Co. v. Anderson (234 Fed. 599). New York Pneumatic Service Co. v. Anderson (234 Fed. 590).... Niles v. Central Manufacturers' Mutual Ins. Co. (252 Fed. 561). Niles v. Ohio Underwriters' Mutual Fire Ins. Co. (252 Fed. 564). Northern Railroad Co. of New Jersey v. Lowe (250 Fed. 856)... 0. P. Pennsylvania Mut. Life Ins. Co. v. Lederer (247 Fed. 559). Pennsylvania Steel Co. v. N. Y. City Ry. Co. (176 Fed. 472, 193 Fed. 286, 198 Philadelphia H. & P. R. Co. v. Lederer, Collector (242 Fed. 492). 50 Rau v. United States (260 Fed. 131).. Real Estate Title, Insurance & Trust Co. v. Lederer (229 Fed. 799).. 124, 125 84, 86 88 Southern Pac. v. Muenter & Wardell (U. S. C. C. A. 9th cir. unreported; T. D. |