1. The mandates in these cases, (161 U. S. 134,) are recalled, and so much
of the judgment of the state court as permits a recovery against the
holders of the old stock in the bank is reversed; and the judgment,
so far as it permits a recovery for taxes assessed against the holders
of the new shares in the bank, is affirmed. Bank of Commerce v.
2. Personal property, bequeathed by will to the United States, is subject
to an inheritance tax under state law. United States v. Perkins, 625.
3. Under the Statutes of New York the United States are not a corpora-
tion, exempted from such inheritance tax. Ib.
See CONSTITUTIONAL LAW, 1, 2.
See PATENT FOR INVENTION, 2 to 7.
1. In an action to recover for injuries suffered by reason of disease being
communicated to herds of plaintiffs' cattle through negligence of the
defendants in handling and managing their herds of cattle, allegations
concerning the particular spot where the disease was communicated
are not material and may be disregarded—especially if never called
to the attention of the trial court. Grayson v. Lynch, 468.
2. Witnesses not experts may testify as to symptoms observed by them in
the progress of the disease. Ib.
3. The plaintiff being in uncontroverted possession of the land on which
his cattle were grazing, it is immaterial in this action whether his
possession was lawful. 1b.
4. The objections to the admissibility of the testimony of the chief of the
veterinary division of the Department of Agriculture, and of others,
as experts have no merit. Ib.
5. The court was not bound to find, upon the facts, that the plaintiffs
were guilty of contributory negligence: what care it was necessary for
the plaintiffs to take, and was a proper question for the court. Ib.
No variance between the allegations of a pleading and the proofs offered to
sustain it is material unless it be of a character to mislead the opposite
party. This rule is applied to sundry assignments of error. Grayson