[73] [74] was there any error prejudicial to the defend- With respect to the instructions requested by (1) "The regulation of the defendant corpo- journey to the west on another train; and that ticket, and refused to pay his fare when re- These observations dispose of the questions It follows from what we have said that there was no error in the action of the court in refusing to direct the jury, in effect, to return a verdict in favor of the defendant. Neither clusion. But that is not our province on a [75] 76 to charge. We have no concern with questions One breach alleged in the declaration, and THE UNITED STATES, Piff. in Err., C. AUGUSTUS S. WITTEN ET AL. (See S. C. Reporter's ed. 76-79.) Liability of distiller and sureties on negligence of U. S. officers, when no defense. insecure, and the warehouse itself was not a The district attorney requested the court to 1. A distiller and his sureties are liable on a bond given by them for the payment of the tax on sufficient locks on the doors. 2. The negligence of the officers of the United [No. 151.] N ERROR to the Circuit Court of the United The jury returned a verdict for the defendants, and the United States excepted to the refusal to instruct and to the instruction given, and sued out this writ of error. By section 3271 of the Revised Statutes, it is enacted that every distiller shall provide, at bis own expense, a warehouse, to be situated upon and to constitute a part of his distillery premises, and to be used only for the storage of distilled spirits of his own manufacture until the tax thereon shall be paid, and not to Mr. Wm. H. Taft, Solicitor-Gen., for plain- open into the distillery or into any other build The facts are stated in the opinion. tiff in error. No counsel for defendant in error. a Mr. Justice Gray delivered the opinion of the court: This was an action brought in May, 1887, on a bond dated January 31, 1884, given to the United States by the defendant Witten, as principal, and the other defendants as sureties, in the sum of $261.90, with condition that the principal should pay, or cause to be paid, to the collector of internal revenue for the fourth collection district of Virginia, the amount of taxes due and owing on certain distilled spirits (described) which were deposited during the month ended January 31st, 1884, and entered for deposit in the distillery warehouse No. 3, of A. S. Witten, at Plumb Creek, in the fourth collection district of Virginia, on the 31st of January, 1884, before such spirits shall be removed from such warehouse, and within three years from the date of such entry." ing; and such warehouse, when approved by By section 3293 of the Revised Statutes, as see note to United States v. Giles, 3: 7C9. 1878, No. 16, and by the Act of March 1, 1879, As to liability of sureties on postmaster's bonds, see chap. 125, § 5, the distiller or owner of all spirits note to Postmaster-General v. Early, 6: 557. removed to the distillery warehouse is required [77] [78] [79] to enter them for deposit in the warehouse, when the objection that there is a remedy at 1. A case in which there are, as ingredients. to 2. Under sec. 723 of the Revised Statutes, the rem- 3. If a plain defect of jurisdiction appears at the 6. 7. Where the subject-matter of a suit belongs to the class over which a court of equity has jurisdiction, and the objection that the complainant has an adequate remedy at law is not made until the hearing in the appellate tribunal, such objection is too late. agreeable to the case made by, a bill in equity, The suppression of a material fact, which a Where the effect of a fraud committed by one who is president of a company inured directly to his personal advantage, he is liable personally therefor. The bond sued on is in that form. By the The jury in this case having been instructed otherwise, the judgment must be reversed, and the case remanded with directions to set aside the verdict, and to order a new trial. In No. 152, a similar case between the same parties, a like judgment was entered. JOHN TYLER, Appt., v. SARAH C. SAVAGE. (See S. C. Reporter's ed. 79-99.) Jurisdiction in equity-remedy at law-where [No. 158.] Decided Feb. 1, 1892. PPEAL from a decree of the Circuit ern District of Virginia, in favor of plaintiff The facts are stated in the opinion. Mr. William A. Maury, for appellant: As the case stands in the record it is wholly destitute of equity, and therefore the court decreed on a case that was entirely beyond its jurisdiction. Russell v. Clark, 11 U. S. 7 Cranch, 69, (3: 271); Parkersburg v. Brown, 106 U. S. 487, 500 (27: 238, 243); Buzard v. Houston, 119 U. S. 347, 352 (30: 451, 453); Kramer v. Cohn, 119 U. S. 355, 357 (30: 439, 440). An objection of this kind may be taken, for the first time, on appeal where there is a plain want of jurisdiction. Thompson v. Central Ohio R. Co. 73 U. S. 6 Wall. 137 (18: 767); Phoenix Mut. L. Ins. Co. v. Bailey, 80 U. S. 13 Wall. 616 (20:501). Mr. W. W. Henry for appellee. Mr. Justice Blatchford delivered the opin- [80] ion of the court: This is a suit in equity, brought in the Cirdefect of jurisdiction appears on appeal-cuit Court of the United States for the Eastern NOTE.-In what cases equity will relieve from mis- | of law, see notes to Hunt v. Rousmanier, 7: 27, and As to whether equity will relieve against a mistake | and when not, see note to Burchell v. Marsh, 15: 96. [81] District of Virginia, by Sarah C. Savage, a citizen of Pennsylvania, who sues for herself "and all others, creditors of the Virginia Oil Company, who will make themselves parties to this suit on the usual terms," against the Virginia Oil Company, a Virginia corporation; John Tyler, president of said company, and in his own right; John W. Otley, C. W. Tanner, Isaac Davenport, Jr., J. H. Montague, C. E. Belvin, late directors in said company, and citizens in Virginia; and Joseph D. Evans and J. F. Crane, citizens of New York. The bill, which was filed December 11, 1885, so far as it is material to give its contents, set forth that the plaintiff, being anxious to secure a business position for her son, H. C. Savage, was referred by William E. Tanner, of Richmond, Virginia, with whom she had business transactions, to John Tyler, president of the Virginia Oil Company, of which company C. W. Tanner, a son of William E. Tanner, was a member; that through William E. Tanner, she opened negotiations with Tyler, and was informed that she could secure for her son a position equivalent to that of assistant secretary in the company, by the investment of $10,000; that she was willing to make that investment in the shape of a loan well secured, but Tyler declined to take the sum as a loan, and required that she should purchase of the company that amount of its capital stock at its par value; that, to induce her to purchase the stock, Tyler, as president of the company, sent to her the following letter: As to cancellation of a deed or a contract, in equity, for fraud, concealment, or misrepresentation, see note to Neblett v. Macfarland, 23: 471. As to deed avoided in equity, by fraud, insanity, drunkenness, duress, undue influence, fraud on marriage, from ward to guardian, from heir to executor, cestui que trust, to trustee, imbecility, see note to Harding v. Handy, 6: 429. "VIRGINIA OIL COMPANY, "RICHMOND, VA., April 10th, 1884. "Mrs. S. C. Savage. With re "MY DEAR MADAM: Your favor of the 9th is rec'd. During the short interview I had with your son I concluded that he could easily undertake the duties that would be required of him in the employ of this company. gard to the nature of the investment conveyed in the proposition thro' Col. Tanner, I would say that we have no trouble in borrowing all the money necessary for the conduct of the business upon its present basis, but the proposition to you embraced the idea, (which we had been considering), of permanently enlarging the scope of our business by increasing our capital stock and getting additional office help. You will readily appreciate the difference to a man'f'g business between borrowing money, which may be called for at the pleasure of the lender, and having the same am❜t in the shape of a permanent investment, so we concluded that whatever arrangement was made in this direction must be upon a stock basis. "As to the condition of our Co., the capital stock is at present $18,300, with authority from the stockholders to increase it to $30,000. The last dividend that was declared was a 7% semiannual. The fiscal year ends on the first of June. "The prospects of our Co. I consider flattering. We have in the past few months decreased our expenses and the outlook for business is better than ever before. | 105 N. Y. 658; Quinn's App. (Pa.) 10 Cent. Rep. 350; Travis v. Lowry (Pa.) 7 Cent. Rep. 553; Newman v. Westcott, 29 Fed. Rep. 49. The remedy at law must be plain and adequate. Denny v. Denny, 12 West. Rep. 202, 113 Ind. 22. In order to defeat and oust equity jurisdiction, where "special circumstances," and other grounds for its interposition exist, it is not enough to show Account stated, bar to bill in equity; defenses must that it is not absolutely necessary to appeal to eqbe made in original action, see note to Chappede-uity, and that there is a legal remedy, but the remedy at law must be in all respects as satisfaclaine v. Dechenaux, 2: 629. As to equity jurisdiction after trial at law see note tory and as ample as the relief furnished by a court to Smith v. M'Iver, 6: 152. When a judgment at law will he enjoined by a bill in equity, see note to Davis v. Tileston, 12: 366. As to jurisdiction of equity to restrain trespasses and wrongs, see note to Northern Indiana R. Co. v. Michigan Cent. R. Co. 14: 674. When equity will restrain the collection of purchase money for failure of title, etc., see note to Patton v. Taylor, 12: 637. of equity. Mann v. Appel, 31 Fed. Rep. 378. Where a licensee fails to report manufactures and sales, and pay royalty, his license will not be annulled in equity, the remedy being at law. Densmore v. Tanite Co. 32 Fed. Rep. 544. A licensee claiming damages for past infringement must bring his action at law. Ulman v. Chickering, 33 Fed. Rep. 582. A bill to try title and obtain possession of propWhen court will decree conveyance of land situated erty held adversely will not be entertained in eqbeyond its territorial jurisdiction; specific perform-uity, although complainant also seeks relief in the ance, see note to Oakey v. Bennett, 13: 593. What remedy at law will prevent remedy in equity. He who is sued at law, and is cognizaut of a Where the remedy at law is adequate, no ground exists for the interposition of equity. Oakville Co. v. Double Pointed Tack Co. 7 Cent. Rep. 720, removal of a cloud from his title. Harland v. Bankers & M. Teleg. Co. 33 Fed. Rep. 199. Where the right of possession to real estate depends upon a legal question, equity will make no decree. Lehigh Zinc & Iron Co. v. Trotter, 9 Cent. Rep. 131, 43 N. J. Eq. 185. A court of equity has jurisdiction, in order to prevent a multiplicity of suits, of all questions affecting the legal title to lands of which partition is sought by suit in equity. Davis v. Tebbs,.81 Va. 600. A suit in equity cannot be maintained by an executor to recover the value of trees cut from the realty belonging to the estate; the remedy is at law. Lippincott v. Barton, 7 Cent. Rep. 920, 42 N. J. Eq. 272. The equitable jurisdiction to enforce a covenant 83 in restraint of trade is not excluded by a bond for [82] "Our products are sold north, south, & "JOHN TYLER, Pres't;" - that the plaintiff relied upon the statements, fiscal year would end June 1; (3) the manufactures of the company were paying a large profit, and were favorably known throughout a wide territory, north, south, and west; (4) there had been a late decrease of expenses, and the outlook for business was better than ever before; (5) by adding moderately to their capital, they could, without much risk, double their business; and (6) a gentleman of New York had bought thirty shares of the stock at par within the last ten days. The bill further averred that, with those statements from the president of the company she concluded that its stock was a safe investment, and consented to take the stock instead of loaning the money, which was her preference, but which the letter assured her would not suit the company; that thereupon, on May 19, 1884, she paid into the treasury of the company $10,000, and received a certificate for one hundred shares of stock, which she still holds; that, in accordance with her understanding with Tyler, her son was given a position at a salary of $800 per annum, and performed the duties assigned to him until the suspension of the office work; that when the 1st of December, 1884, arrived, she was not informed of the its performance, stipulating for liquidated dam- | law is incomplete and inadequate to give such re- A court of equity has jurisdiction of an action to set aside a deed alleged to have been fraudulently executed many years before, and to charge the grantees therein as trustees, though the complaint alleges that the deed was executed without consideration. In such a case the remedy by ejectment is not adequate. Duff v. Duff, 71 Cal. 513. A mere question of damages is not within the jurisdiction of equity. Osborne v. O'Reilly, 8 Cent. Rep. 551, 42 N. J. Eq. 467. A bill alleging that defendants are acting as officers of a pretended municipal corporation, and praying perpetual injunctions, is demurrable, for want of equitable jurisdiction. MacDonald v. Rehrer, 22 Fla. 198. Equity never interferes in behalf of one whose legal remedies are adequate. McMillen v. Mason, 1 Wis. 405; Williams v. Haynes, 78 Ga. 133. The jurisdiction in equity attaches unless the legal remedy, both in respect to the final relief and the mode of obtaining it, is as efficient as the remrily in equity. Kilbourn v. Sunderland, 130 U. S. 505 (32: 1005): Barrah v. Boyce, 62 Mich. 480. lief as the nature of the case demands. Hames v. Hall, 3 L. R. A. 601, 17 Or. 165. A court of equity has no power to entertain a suit at the instance of a personal representative against one or all of the distributees, to recover back an overpayment, but the representative has his action at law. Echols v. Almon, 77 Ga. 330. Where one owes a debt by note to, and also for money collected by him for decedent's estate, the administrator has an adequate remedy at law; and a bill in equity will not lie simply to collect the money. Graveley v. Graveley, 84 Va. 145. A remedy at law, to defeat a suit in equity must be as complete and beneficial as the latter. Hodges v. Kowing, 7 L. R. A. 87, 58 Conn. 12; Henderson v. Johns, 13 Colo. 250; Godfrey v. White, 60 Mich. 443; Warner v. McMullin, 131 Pa. 370. Equity will not entertain jurisdiction of cases where there is an adequate remedy at law, or grant relief, unless for the purpose of preventing serious and irreparable injury. Thomas v. Musical Mut. Prot. Union, 8 L. R. A. 175, 121 N. Y. 45. Where equity can alone afford the entire relief sought, the fact that legal questions are also involved cannot oust the court of jurisdiction. Gormley v. Clark, 134 U. S. 338 (33: 909). There is a usual and adequate remedy at law by A suit by a vendor for specific performance of a fair contract for the sale of land cannot be defeated on the ground that there is a remedy at law. A suit in equity by a woman to set aside a deed made by her former husband pending a divorce suit in which a decree was made giving her the land will not be defeated on the ground that she has a complete remedy at law. Powell v. Campbell, 2 L. R. A. 615, 20 Nev. 232. Equity has no jurisdiction of a bill brought by a county against its tax collector and treasurer and their sureties, for the settlement of accounts between them, since the remedy at law is adequate. Sumter County v. Mitchell, 85 Ala. 313. Where equity has jurisdiction it will not be ousted merely because jurisdiction of the subject-matter is conferred by statute on the courts of law. Latham v. McGinnis, 29 Ill. App. 152. A party is not precluded from bringing a suit in equity for an account founded on a breach of a covenant in a sealed instrument, by the fact that he has a remedy at law upon such covenant. Lilliendahl v. Stegmair, 45 N. J. Eq. 648. The remedies at law need not be first exhausted before a bill in equity to enforce a vendor's lien can be resorted to. Burgess v. Fairbanks, 83 Cal. an adequate remedy at law for the judgment debtors or himself, there is no occasion to resort to equity. Prescott v. Pfeiffer, 57 Mich. 21. Equity will not take cognizance of an ordinary | 215. To entitle a person to the aid of a court of equity, |