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While Congress may prescribe rules affecting the construction of after-
legislation, which does not in terms, or by necessary implication, show
that it is to be unaffected by them, these rules cannot be so framed as to
defeat the plain intention of after-legislation, and, like other statutes, they
cease to be effective when plainly or necessarily in conflict with a later
manifestation of the legislative will.

-Great Northern Ry. Co. v. United States, 155 Fed. 945.

84 C. C. A. 93

As applied to subsequent repealing acts which do not expressly, or by
necessary implication, contravene its provisions, Rev. St. § 13 [U. S. Comp.
St. 1901, p. 6], prescribing the effect of a repealing act upon existing pen-
alties, forfeitures, and liabilities, is effective and obligatory upon the
courts; but beyond this it is without effect and not obligatory upon any
one. Notwithstanding its enactment, Congress remained at liberty to legis-
late respecting its subject-matter in any manner it might choose.
-Great Northern Ry. Co. v. United States, 155 Fed. 945...

84 C. C. A. 93

The intention of the Legislature constitutes the law, and may be as
effectually manifested by what is necessarily implied as by what is ex-
pressed; and, where there are conflicting manifestations of the legislative
will, the last is controlling, even though it rests in necessary implication.
-Great Northern Ry. Co. v. United States, 155 Fed. 945..

84 C. C. A. 93

The scope of a proviso is to be determined by its words and import,
rather than by its connection with a subdivision of the statute; and a pro-
viso contained in a paragraph of a tariff act may be construed to relate
to other provisions also.

-United States v. Scruggs, Vandervoort & Barney Dry Goods Co.,
156 Fed. 940...
.84 C. C. A. 440

.....

In cases of doubt and uncertainty as to the meaning of a compiled or
revised statute, resort may properly be had to the original enactments.
-Thomas v. United States, 156 Fed. 897; Taggart v. Same, Id....
84 C. C. A. 477

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STATUTES AT LARGE.

1867, March 2, ch. 169, 14 Stat. 484 477
1877, March 3, ch. 122, § 2, 19
Stat. 404 [U. S. Comp. St. 1901,
P. 1391]..

1897, June 7, ch. 4, rule 3, 30 Stat.
100 [U. S. Comp. St. 1901, p.
2882]

669

378

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1897, July 24, ch. 11, § 1, Schedule
B, par. 88, 30 Stat. 155 [U. S.
Comp. St. 1901, p. 1632].
1897, July 24, ch. 11, § 1, Schedule
C, par. 148, 30 Stat. 162 [U. S.
Comp. St. 1901, p. 1640]..
1897, July 24, ch. 11, § 1, Schedule
C, par. 193, 30 Stat. 167 [U. S.
Comp. St. 1901, p. 1645].
1897, July 24, ch. 11, § 1, Schedule
L, par. 391, 30 Stat. 187 [U. S.
Comp. St. 1901, p. 1670]..
1898, June 13, ch. 448, § 25, Sched-
ule A, 30 Stat. 457 [U. S. Comp.
St. 1901, p. 2299].
1898, July 1, ch. 541, 30 Stat. 544
JU. S. Comp. St. 1901, p. 3418].. 372
1898, July 1, ch. 541, § 24b, 30
Stat. 553 [U. S. Comp. St. 1901
p. 3432].

457

458

458

440

461

16

541, § 25a, 30
Comp. St. 1901,

1898, July 1, ch.
Stat. 553 [U. S.
p. 3432].
..434, 675
1898, July 1, ch. 541, § 60b, 30
Stat. 562 [U. S. Comp. St. 1901,
p. 3445]. Amended by Act 1903,
Feb. 5, ch. 487, § 13, 32 Stat. 799
[U. S. Comp. St. Supp. 1905, p.
689]

1898, July 1, ch. 541, § 60b, 30
Stat. 562 [U. S. Comp. St. 1901,
p. 3445]. Amended by Act 1903,
Fed. 5, ch. 487, § 13, 32 Stat. 799
[U. S. Comp. St. Supp. 1907, p.
1031]

1898, July 1, ch. 591, § 63a(1), 30 Stat. 562 [U. S. Comp. St. 1901, p. 3447].

§ 4887 [U. S. Comp. St. 1901, p. 3382]

§ 4915 [U. S. Comp. St. 1901, p. 33921

§ 4965 [U. S. Comp. St. 1901, p. 3414]

§ 5395 [U. S. Comp. St. 1901, p. 3654]

1685440 [U. S. Comp. St. 1901, p. 3676]

COMPILED STATUTES 1901.

76

45

634

301

477

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372

Pages 549, 550.

454

Page 583

421

Page 685

330

561

Page 1391

378

1903, Feb. 5, ch. 487, § 13, 32 Stat.

799 [U. S. Comp. St. Supp. 1905, p. 689]..

Page 1424

651

Page 1426

295

16

1903, Feb. 5, ch. 487, § 13, 32 Stat. 799 [U. S. Comp. St. Supp. 1907, p. 1031].

Page 1434

651

Page 1586

377

Page 1632

457

372

1903, Feb. 19, ch. 708, 32 Stat. 847 [U. S. Comp. St. Supp. 1907, p.

Pages 1640, 1645.

458

Page 1670

440

880]

Page 1933

123

477

1903, Feb. 19, ch. 708, § 1, 32 Stat. 847 [U. S. Comp. St. Supp. 1905, p. 599]..

Page 2087

643

Page 2299

461

Page 2658

449

93

Page 2659

288

1903. Feb. 19, ch. 708, § 1, 32 Stat. 847 [U. S. Comp. St. Supp. 1907,

Page 2882

669

p. 880]..

Page 3382

76, 340

324

Pages 3391, 3392.

45

1903, March 3. ch. 1019, 32 Stat.

1225 [U. S. Comp. St. Supp. 1905, p. 663].

Page 3414

634

Page 3418

372

76

1906, June 29, ch. 3591, 34 Stat. 584

Page 3432

.16, 434, 675

Page 3445

16, 372

93

1906, June 29, ch. 3591, § 10, 34 Stat. 595.

Page 3447

561

Page 3654

301

94

1906, June 30, ch. 3934, 34 Stat. 814 JU. S. Comp. St. Supp. 1907, p. 797]...

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.415, 416

COMPILED STATUTES (SUPP.)

1905.

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MILLS' ANNOTATED STATUTES. § 451. Amended by Laws 1903, p. 21 45, ch. 32.. 638

§ 1508

§ 2911

609

LAWS.

ILLINOIS.

1903, p. 45, ch. 32.

.....609, 610

CONSTITUTION 1870.

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SUBROGATION.

Subrogation is not a matter of strict right, but is purely equitable in its
nature, dependent upon the facts and circumstances in each particular
case, and intended to serve the purpose of compelling the ultimate dis-
charge of a debt or obligation by him who in good conscience ought to
pay it.

-National Surety Co. v. State Sav. Bank, 156 Fed. 21....

84 C. C. A. 187
The doctrine of subrogation is sufficiently broad to entitle a surety,
who has paid the debt of his principal, to the remedies which the creditor
had, not only against the principal, but against others.

-National Surety Co. v. State Sav. Bank, 156 Fed. 21.

84 C. C. A. 187

A year after the issuance of such orders they were presented to the
county treasurer and paid, with interest. Upon the discovery of their
fraudulent character the county brought suit against the auditor on his
bond, and by the final judgment of the Supreme Court of the state recover-
ed a judgment, which was paid by the surety. Held, that the bank was
primarily liable to the county for the amount received from its treasurer
as money had and received to the county's use, and that the surety of the
auditor, having paid the debt to the county, was entitled by equitable sub-
rogation to enforce its right of recovery against the bank.
-National Surety Co. v. State Sav. Bank, 156 Fed. 21....

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See "Customs Duties"; "Internal Revenue."

Right to acquire tax title to property of bankrupt without leave of court, see
"Bankruptcy" § 2.

1. Collection and enforcement against persons or personal property.
A tax is not a "debt" within the ordinary meaning of the term, nor in
such sense that an action of indebitatus assumpsit may be maintained
for its collection, unless expressly authorized by statute.

-United States v. Chamberlin, 156 Fed. 881........84 C. C. A. 461

TELEGRAPHS AND TELEPHONES.

Competency of clerk of district foreman of telephone company to testify as
to duties of sub-foreman, see "Witnesses," § 1.

TENDER.

A tender to a part owner of a mining claim of a sum which he claimed
to be due him for assessment work from a co-tenant, made by a friend of
the latter for the purpose of preventing a forfeiture of his rights under
the statute, although not authorized at the time, is valid and effective,
where it was ratified at once when made known to the person in whose be-
half it was made.
.84 C. C. A. 426

-Forderer v. Schmidt, 154 Fed. 475.....

TERMS.

Of leases, see "Landlord and Tenant," § 1.
Of patents, see "Patents," § 3.

THEATERS AND SHOWS.

Liability of lessee of theater for negligence, see "Negligence," § 1.

Relevancy of evidence in action against lessee of theater, see "Evidence," § 2.

THEFT.

See "Larceny."

TIMBER.

See "Logs and Logging."

TIME.

For protest by importers, see "Customs Duties," § 2.

TITLE.

Color of title, see "Adverse Possession."

Removal of cloud, see "Quieting Title."

TORTS.

Causing death, see "Death," § 1.

Duplicity in pleading in action for tort committed by railroad receivers, see
"Pleading," § 2.

Liabilities of particular classes of persons.

Employés, see "Master and Servant," § 6.

Particular torts.

See "Fraud"; "Negligence"; "Waste."

Maritime torts, see "Collision."

TOWNS.

See "Counties"; "Municipal Corporations."

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