2. Who may attack constitutionality.
One not within a class affected by a statute cannot attack its con-
stitutionality. Grenada Lumber Co. v. Mississippi, 433.
3. Who may attack constitutionality.
The constitutionality of a statute cannot be attacked because it re-
lates to a certain class by one not of that class. Citizens' Nat.
Bank v. Kentucky, 443.
4. Who may attack constitutionality.
One who would strike down a statute as unconstitutional must show
that it affects him injuriously and actually deprives him of a con-
stitutional right. Southern Ry. Co. v. King, 524.
5. Affect of Federal laws on attachment laws of States.
Neither the enactment of § 5258, Rev. Stat., nor of the Interstate
Commerce Law by Congress abrogated the attachment laws of
the States. Davis v. Cleveland, C., C. & St. Louis Ry. Co., 157.
6. Latitude in construction, to meet changed conditions.
While legislation, both statutory and constitutional, is enacted to
remedy existing evils, its general language is not necessarily so
confined and it may be capable of wider application than to the
mischief giving it birth. Weems v. United States, 349.
7. Separation of penalties united in statute.
Where the statute unites all the penalties the court cannot separate
them even if separable, unless it is clear that the union was not
made imperative by the legislature; and in this case held that the
penalties of cadena temporal, principal and accessories, under
art. 56 of the Penal Code of the Philippine Islands are not in-
dependent of each other. Ib.
8. Duty to declare void law prescribing cruel and unusual punishment.
Where the minimum sentence which the court might impose is cruel
and unusual within the prohibition of a bill of rights, the fault is
in the law and not in the sentence, and if there is no other law
under which sentence can be imposed it is the duty of the court
to declare the law void.
See CORPORATIONS, 1;
FEDERAL QUESTION;
JURISDICTION, D 1, 2; F 2;
PENALTIES AND FORFEITURES;
PHILIPPINE ISLANDS;
PRACTICE AND PROCEDURE, 9, 10,
18-22;
TAXES AND TAXATION, 3.
B. STATUTES OF THE UNITED STATES.
See ACTS OF CONGRESS.
C. STATUTES OF THE STATES AND TERRITORIES.
See LOCAL LAW.
STATUTE OF LIMITATIONS.
See CONDEMNATION OF LAND, 2.
STAY OF PROCEEDINGS.
See MANDAMUS, 3, 4.
STOCKBROKERS.
See BROKERS.
STOCKHOLDERS.
See JURISDICTION, C 1;
TAXES AND TAXATION, 2, 4, 5.
STREET EXTENSION.
See CONDEMNATION OF LAND.
1. Liability; rules applicable.
Liability for a tax is not subject to rules applicable to the vendor's
equity of one buying without notice. (Seattle v. Kelleher, 195
U. S. 351.) Citizens' Nat. Bank v. Kentucky, 443.
2. Liability of bank for taxes of shareholders; power of State to create.
A state statute may make a bank the agent for its own shareholders
in compelling returns, and make it liable for taxes assessed against
the shareholders. Ib.
3. License and property taxes; tax held to be former.
This court accepts the construction by the highest court of the State
that the tax imposed by the state statute in this case is not a
property tax, but a license tax, imposed on the doing of a business
which is subject to the regulating power of the State. Brown-
Forman Co. v. Kentucky, 563.
4. National bank; validity of state statute assessing stockholders of.
An act assessing stockholders of national banks, although illegal as to
a class of stockholders not similarly taxed on shares in other
moneyed institutions, may be legal as to the class which is simi-
larly taxed; and so held that § 3 of the act of March 21, 1900, of
Kentucky, providing for back assessments on shares of national
banks, although not legal as to non-resident stockholders, there
having been no statute prior to 1900, providing for the assessing
of stock of non-resident stockholders of other moneyed corpora-
tions, is not illegal as to resident stockholders, as there were
statutory provisions for assessing them for stocks in other moneyed
corporations of the State prior to 1900. Covington v. First Na-
tional Bank, 198 U. S. 100, distinguished. Citizens' Nat. Bank v.
Kentucky, 443.
5. National bank; liability of transferee of stock.
Shares of stock of a national bank pass from one holder to another
subject to the burden of taxes and if not properly returned for
taxation as required by law the liability remains until barred by
limitation and may be enforced although the stock has been
transferred. Ib.
6. National banks; effect of reduction in par value of shares.
The fact that the par value of shares of a national bank has been re-
duced does not affect the right of taxation or to back assess un-
listed shares. The shares are the same although reduced. Ib.
See CONSTITUTIONAL LAW, 6, 19, 20, 22, 23, 24, 25, 26, 27, 37;
PRACTICE AND PROCEDURE, 24.
TERRITORIAL COURTS.
See JURISDICTION, D 2.
See EXECUTORS AND ADMINISTRATORS, 1, 2;
FORGED INSTRUMENTS, 2.
See COMBINATIONS IN RESTRAINT OF TRADE;
CONSTITUTIONAL LAW, 7, 8.
TRADE-MARKS.
See JURISDICTION, A 8; C 2.
TRADING PURSUITS.
See BANKRUPTCY.
TRANSFER OF STOCK.
See TAXES AND TAXATION, 5.
See PRACTICE AND PROCEDURE, 14.
Allowance by, of expenses, in suit to recover illicit gains obtained by public
officer.
The Government in a suit to recover illicit gains is justified in agreeing
to allow the payment of certain expenses connected with the
litigation and to determine title of securities which have been
impounded by it with difficulty, and in regard to which there are
conflicting claims, in consideration of the surrender of the se-
curities to abide the decision of the court in the case. United
States v. Carter, 286.
UNREASONABLE SEARCHES AND SEIZURES.
See CONTEMPT OF COURT.
VENDOR AND VENDEE.
See CONTRACTs, 9;
JUDGMENTS AND DECREES, 1, 2.
See CONDEMNATION OF LAND, 6.
VESSELS.
See EVIDENCE, 3.
WAIVER.
See CONTRACTS, 11.
WEST VIRGINIA.
See STATES, 3, 4, 5.
WITNESSES.
See CRIMINAL Law, 1;
EVIDENCE, 2, 5, 6.
"Out of the jurisdiction of any particular State" as used in 5339,
Rev. Stat. (see Jurisdiction, D 1). Wynne v. United States, 234.
Power of Circuit Court of Appeals to issue writs in aid of jurisdiction.
Under 716, Rev. Stat., and § 12 of the Court of Appeals Act the
Circuit Court of Appeals has authority to issue writs of scire
fucias and all writs not specifically provided for by statute and
necessary for the exercise of the court's jurisdiction, and agreeable
to the usages and principles of law. McClellan v. Carland, 268.
See CERTIORARI;
MANDAMUS.
WRITTEN INSTRUMENTS.
See FORGED INSTRUMENTS, 1.
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