6. State taxation of capital employed by non-resident in business of loaning
money within State-Effect of removal from State of evidences of credit.
Where a non-resident enters into the business of loaning money within a
State and employs a local agent to conduct the business, the State may
tax the capital employed precisely as it taxes the capital of its own
citizens, in like situation, and may assess the credits arising out of the
business, and the foreigner cannot escape taxation upon his capital
by temporarily removing from the State the evidences of credits which,
under such circumstances, have a taxable situs in the State of their
origin. Loans made by a New York life insurance company on its
own policies in Louisiana are taxable in that State although the notes
may be temporarily sent to the home office. Ib.
See CONSTITUTIONAL LAW, 1, 5;
TERMS OF COURT.
See JUDGMENTS AND DECREES, 2, 4, 5.
1. Question of sovereignty political-Binding effect of determination.
Who is the sovereign de jure or de facto of territory is not a judicial, but a
political, question, the determination of which by the legislative and
executive departments of any government conclusively binds the
judges as well as all other officers, citizens and subjects of that govern-
ment. (Jones v. United States, 137 U. S. 202.) Pearcy v. Stranahan,
257.
2. Isle of Pines foreign country within meaning of Tariff Act of 1897.
The Isle of Pines under the provisions of the Platt Amendment and the
Constitution of the Republic of Cuba is de facto under the jurisdiction
of the Republic of Cuba, and, as the United States has never yet taken
possession thereof, it has remained and is foreign country within the
meaning of the Dingley Tariff Act of 1897. (De Lima v. Bidwell, 182
U. S. 1; United States v. Rice, 4 Wheat. 246.) Ib.
Territories differentiated from District of Columbia.
A Territory of the United States differs from the District of Columbia in
that the former is itself the fountain from which rights ordinarily
flow, although Congress may intervene, while in the latter the body
of private rights is created and controlled by Congress and not by a
Kawananakoa v. Polyblank, 349.
See ACTIONS;
legislature of the District.
When execution of power considered source of title.
Notwithstanding the common law rule that estates created by the execution
of a power take effect as if created by the original deed, for some pur-
poses the execution of the power is considered the source of title.
Chanler v. Kelsey, 466.
See ELECTION, 1;
PRACTICE AND PROCEDURE, 5.
TRANSFER TAX.
See CONSTITUTIONAL LAW, 5.
Treaty with Great Britain; rights of aliens under.
No treaty gives to subjects of Great Britain any different measure of justice
than that secured to citizens of this country. Barrington v. Missouri,
See EXTRADITION, 2, 3, 4, 5.
TRIAL BY JURY.
See CRIMINAL LAW, 5.
UNITED STATES.
See CONSTITUTIONAL LAW, 9;
Instructed; defendant entitled to, as to counts of declaration not supported by
evidence.
Where there is no evidence sustaining certain counts in the declaration
as to defendant's negligence, he is entitled to an instruction that no
recovery can be had under those counts, and where, as it was in this
case, the refusal to so instruct is prejudicial error the verdict cannot be
maintained, either at law or under § 57 of the Illinois Practice Act.
Wilmington Mining Co. v. Fulton, 60.
See JURISDICTION, A 2; E;
NEGLIGENCE, 3.
WICHITA INDIANS.
See INDIANS, 1.
Construction; effect to be given words; force of testamentary intent.
While the predominant idea of the testator's mind when discovered is to
be heeded as against all doubtful and conflicting provisions which
might defeat it, effect must be given to all the words of a will if by the
rules of law it can be done; and the words "without leaving a wife or
Ichild or children" will not be construed as 'without leaving a wife
and child or children," notwithstanding a general dominant interest
on the part of the testator that his real estate should descend only
through his sons. Travers v. Reinhardt, 423.
WILSON ACT.
See STATES, 8, 9;
STATUTES, A 2.
WRIT AND PROCESS.
See CERTIORARI;
PROCESS.
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