"For filing briefs, ten dollars for each party appearing. "For every printed copy of any opinion of the court or any justice thereof, certified under seal, two dollars." It is further ordered that this order shall apply to all cases docketed on or after July 1, 1941.

May 26, 1941.

STATEMENT SHOWING CASES ON DOCKETS, CASES DISPOSED OF, AND CASES REMAINING ON DOCKETS FOR THE OCTOBER TERMS 1938, 1939, AND 1940

ACCOUNTS.

INDEX.

Account Stated. Elements. Account stated requires striking of
balance under circumstances which import promise of payment on
one side and acceptance on other. U. S. v. A. S. Kreider Co., 443.
ACCOUNT STATED. See Accounts.

ADMINISTRATIVE PROCEEDINGS. See Packers & Stockyards
Act, 1-2; Statutes, 7.

Nature. Administrative and judicial processes as collaborative
instrumentalities of justice. U. S. v. Morgan, 411.

ADVISORY COMMITTEE.

Appointment of member of Advisory Committee to assist in
preparation of Criminal Rules, p. 602.

AGENTS. See Constitutional Law, I, 3; II, 11; VI, (A), 1–2.

AMENDMENT. See Habeas Corpus, 2.

AMPLIFIERS. See Patents for Inventions.

ANTITRUST ACTS.

Combinations. State statute forbidding combinations of au-
thors, composers, publishers, and owners of copyrighted music, for
purpose of fixing license fees, valid. Watson v. Buck, 387; see also
Marsh v. Buck., 406.

ASSIGNMENT. See Bankruptcy, 2.

AUTHORS. See Antitrust Acts; Copyrights, 2.

AUTOMOBILES. See Constitutional Law, II, 15; VI, (B), 2;
Motor Carrier Act.

BACK PAY. See Labor Relations Act, 2.

BALLOTS. See Constitutional Law, I, 1-2; Elections, 1-4.
BANKRUPTCY.

1. In General. Section 64 (a) of Bankruptcy Act assumed ap-
plicable in railroad reorganization proceedings under § 77. Arkan-
sas Corporation Comm'n v. Thompson, 132.

2. Bankrupt Estate. Summary Proceedings. Property of fam-
ily corporation to which bankrupt made fraudulent transfer, cover-
able into bankrupt estate; unsecured creditor of corporation en-

607

BANKRUPTCY-Continued.

titled only to pari passu participation with creditors of bankrupt.
Sampsell v. Imperial Paper Corp., 215.

3. Priority. Taxes. Construction of § 64. What amounts to a
state "tax" is federal question unaffected by local law. New York v.
Feiring, 283.

4. Id. Obligation of seller under New York City Sales Tax
Law was for "tax" which was entitled to priority of payment in
bankruptcy. Id.

5. Id. Bankruptcy court not empowered by § 64 (a) (4) to
revise valuation of railroad by state commission as basis for state
tax. Arkansas Corporation Comm'n v. Thompson, 132.

6. Farmer Debtor Proceeding. Status of "farmer" determined
by definition in § 75 (r), not by that in § 1 (17). Benitez v. Bank,
270.

7. Id. Authority of Utah probate court to authorize adminis-
trator of deceased farmer to petition for relief under § 75. Harris v.
Zion's Savings Co., 541.

BONDS. See Procedure, 3.

Surety Bond to secure payment of tax to United States; Collector
of Internal Revenue not authorized to release; enforcement; measure
of damage; interest. Royal Indemnity Co. v. U. S., 289.

CANCELLATION. See Taxation, II, 2-3.

CAPITAL ASSETS. See Taxation, II, 11-13.

CARRIERS. See Interstate Commerce Acts, 1-3; Motor Carrier
Act, 1-3.

CASUALTY. See Taxation, II, 11.

CERTIFICATE. See Jurisdiction, II, 1; Motor Carrier Act, 2-3.
CERTIFIED QUESTIONS. See Jurisdiction, II, 1.

CERTIORARI. See Jurisdiction, II, 2-3, 10.

CITIZENS. See Constitutional Law, I, 1, 6.

CIVIL RIGHTS. See Constitutional Law, I, 1; Elections, 3-4.
COLLECTOR OF INTERNAL REVENUE.

1. Nature of Office. Collector is subordinate officer with minis-
terial duty to collect taxes. Royal Indemnity Co. v. U. S., 289.
2. Authority. Collector unauthorized to release bond securing
payment of tax. Id.

COLORED PERSONS. See Interstate Commerce Acts, 2.
COMBINATIONS. See Antitrust Acts.