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& Cloak Co., 198 Fed. 325, holding amendment to Bankruptcy Act § 47a (2) by Act of 1910, § 8, giving trustee rights and remedies of lien creditor, did not deprive vendor of right under Colorado law, to reseind unconditional sale contract for fraud and to reclaim goods; In re McConnell, 197 Fed. 440, holding general creditors have no claim superior to that of bankrupt to interest in property purchased for speculation by two persons, where person not bankrupt paid price under agreement for repayment with interest on one-half at time of resale; In re Interstate Paving Co., 197 Fed. 378, holding failure to file assignment of municipal improvement contract, as required by New York Lien Law (Laws of 1907, c. 692) § 15a, does not defeat assignee's rights to proceeds of warrants issued under contract as against contractor's general creditors; In re Bacon, 196 Fed. 988, denying jurisdiction of referee in summary proceeding to determine adverse claim of bank to stocks pledged to it by bankrupt, subject to prior pledge to another bank having possession of stocks; Pattison v. Dale, 196 Fed. 14, 115 C. C. A. 639, holding pledge of warehouse receipts for liquor in distillery warehouse created equitable lien in favor of pledgee, valid against trustee in bankruptcy of pledgor; Lovell v. Isidore Newman & Son, 192 Fed. 761, 113 C. C. A. 39, holding interveners in bankruptcy proceeding claiming goods sold to them by bankrupt having waived failure of shipper to comply with contract, were entitled to goods as against trustee in bankruptcy of shipper; Marcus Shipping Assn. v. Barnes 169 Iowa, 380, 151 N. W. 526, holding corporation may set off amounts due from treasurer against his interest, where treasurer's defalcations occurred prior to four months before adjudication; Coggan v. Ward, 215 Mass. 16, 102 N. E. 338, holding unrecorded bill of sale, which is in fact mortgage, is valid as against trustee in bankruptcy; Kimball v. Baker Land etc. Co., 152 Wis. 452, 140 N. W. 51, holding trustee in bankruptcy takes property subject to estoppel imposed upon it in hands of bankrupt, which is not invalid as to creditors.

Distinguished in Sexton v. Kessler & Co., 225 U. S. 97, 56 L. Ed. 1000, 32 Sup. Ct. 657, holding escrow of securities by New York banking firm to secure drafts upon foreign bank is lien on securities superior to claim of trustee in bankruptcy, although New York firm retained control and had right to substitute other securities.

Miscellaneous. Cited in In re Bacon, 210 Fed. 131, 126 C. C. A. 643, reciting history of litigation.

216 U. S. 139-145, 54 L. Ed. 420, 30 Sup. Ct. 370, CHILDERS v. McCLAUGHRY.

Miscellaneous. Cited in Peterborough R. R. v. Boston etc. R. Co., 239 U. S. 627, 60 L. Ed. 474, 36 Sup. Ct. 164, dismissing for want of jurisdiction.

216 U. S. 146-164, 54 L. Ed. 423, 30 Sup. Ct. 280, LUDWIG v. WESTERN UNION TEL. CO.

Immunity of State from suit under eleventh amendment is not violated by suit to enjoin enforcement of void statute prohibiting foreign corporation engaged in interstate commerce to transact local business upon its refusal to pay tax based on all of its capital stock.

Approved in Truax v. Raich, 239 U. S. 37, 60 L. Ed. 133, 36 Sup. Ct. 9, holding suit by alien to restrain attorney general and county attorney from enforcing alien labor law of Arizona alleged void under Federal Constitution is not suit against State; Savage v. Jones, 225 U. S. 521, 56 L. Ed. 1190, 32 Sup. Ct. 715, upholding jurisdiction to enjoin State chemist from enforcing Indiana statute of 1907 regulating sale of concentrated commercial feeding stuff for stock alleged to interfere with interstate commerce as applied to sales in original package by importing purchasers; Philadelphia Co. v. Stimson, 223 U. S. 620, 56 L. Ed. 577, 32 Sup. Ct. 340, upholding jurisdiction of suit to enjoin Federal officer from threatened action, alleged illegal, relating to establishment of harbor lines; Atchison etc. Ry. Co. v. O'Connor, 223 U. S. 286, Ann. Cas. 1913C, 1050, 56 L. Ed. 438, 32 Sup. Ct. 216, holding suit may be maintained against State officer receiving money for tax with notice of its illegality to recover such tax as paid under duress; McCreery Engineering Co. v. Massachusetts Fan Co., 195 Fed. 507, 115 C. C. A. 408, suit by owner of patent for ventilating apparatus to restrain county commissioners from using infringing apparatus in courthouse, is not suit against State; Hartford Fire Ins. Co. v. Jordan, 168 Cal. 281, 142 Pac. 843, holding payment of license tax by insurance company under protest to avoid forfeiture for nonpayment under Statutes of 1905, p. 493, was payment under duress and recoverable.

Arkansas act of 1907 imposing tax on foreign corporation engaged in interstate commerce, measured by all of its capital stock, for privilege of transacting business within State, is void as burden on interstate com

merce.

Approved in Western Union Tel. Co. v. Andrews, 216 U. S. 166, 54 L. Ed. 431, 30 Sup. Ct. 286, following rule; Equitable Life Assur. Soc. v. Pennsylvania, 238 U. S. 146, 59 L. Ed. 1241, 35 Sup. Ct. 829, upholding Pennsylvania act of 1895 levying annual tax of two per cent upon gross premiums received in State by foreign insurance company; St. Louis Southwestern Ry. Co. v. Arkansas, 235 U. S. 362, 363, 364, 59 L. Ed. 271, 272, 35 Sup. Ct. 99, upholding Arkansas statute of 1911 taxing privilege of exercising franchise in State measured by value of intrastate property; Meyer v. Wells Fargo & Co., 223 U. S. 301, 56 L. Ed. 448, 32 Sup. Ct. 218, holding Oklahoma Statute of 1910, c. 44, imposing tax on gross revenue of public service corporations void as not limited to receipts from intrastate commerce; Atchison etc. Ry. Co. v. O'Connor, 223 U. S. 285, Ann. Cas. 1913C, 1050, 56 L. Ed. 438, 32 Sup. Ct. 216, holding tax imposed by Session Laws of Colorado of 1907, c. 211, upon

capital stock of foreign corporation, most of whose property is without State is void; Herndon v. Chicago etc. Ry. Co., 218 U. S. 158, 54 L. Ed. 978, 30 Sup. Ct. 633, holding void Missouri act of 1907, amending section 1075, Rev. Stats., requiring interstate trains to stop at junction points; Albert Pick & Co. v. Jordan, 169 Cal. 10, Ann. Cas. 1916C, 1237, 145 Pac. 509, upholding license tax, measured by capital stock imposed upon foreign corporation, for privilege of doing business within State; H. K. Mulford Co. v. Curry, 163 Cal. 281, 282, 125 Pac. 238, holding void provisions of Civil Code, § 409, and Political Code, § 416, subd. 4, imposing upon foreign corporation license tax measured by capital stock; Northern Pac. Ry. Co. v. Gifford, 25 Idaho, 203, 206, 209, 136 Pac. 1133, 1134, 1135, upholding statute of 1912 imposing license tax measured by capital stock, as applied to intrastate business of foreign corporation engaged in both local and interstate business; Lehigh Portland Cement Co. v. McLean, 245 Ill. 331, 332, 137 Am. St. Rep. 322, 92 N. E. 250, holding foreign corporation manufacturing cement in State of domicile and selling it in State through agents may sue in State courts, though it has not complied with Hurd's Rev. Stats. 1909, c. 32, § 67g, relating to foreign corporations; S. S. White DentalMfg. Co. v. Commonwealth, 212 Mass. 42, Ann. Cas. 1913C, 805, 98 N. E. 1059, upholding Statute of 1909, c. 490, pt. 3, § 56, requiring foreign corporation to pay excise tax, measured by capital stock; State v. Louisville etc. R. Co., 97 Miss. 47, Ann. Cas. 1912C, 1150, 51 South. 922, upholding provision of Acts 1908, c. 122, prohibiting foreign public service corporation from removing suit to Federal court; Chicago etc. Ry. Co. v. Swindlehurst, 47 Mont. 125, 126, 130 Pac. 967, holding Revised Codes, § 165, imposing fees for filing articles of incorporation and certificates of increase of capital stock, void as applied to foreign corporation engaged in interstate commerce; State ex rel. General Elec. Co. v. Alderson, 49 Mont. 32, 140 Pac. 83, holding Rev. Codes, § 165, imposing fees for recording and filing certificates of foreign corporations applies only to corporations conducting intrastate business; Hirschfeld v. McCullagh, 64 Or. 516, 130 Pac. 1132, holding void L. O. L., § 6707 (Sess. Laws, 1903, p. 43, § 5), imposing tax upon capital stock of foreign corporation, irrespective of whether it is capital employed in State; Atlas Powder Co. v. Goodloe, 131 Tenn. 503, 516, 175 S. W. 550, 554, upholding Acts 1909, c. 504, imposing tax measured by capital stock on foreign corporation engaged in selling powder within State.

Distinguished in Kansas City etc. Ry. Co. v. Botkin, 240 U. S. 234, 60 L. Ed. 620, 36 Sup. Ct. 263, upholding Kansas Laws of 1913, c. 135, imposing tax on corporation for privilege of transacting business in State, which tax is measured by amount of paid-up capital stock, as applied to domestic corporation; Baltic Min. Co. v. Massachusetts, 231 U. S. 85, 58 L. Ed. 134, 34 Sup. Ct. 15, upholding Massachusetts Statutes of 1900, c. 490, imposing on certain classes of foreign corporations excise tax measured by authorized capital, but limited to specific sum;

Roberts v. Chatwin, 108 Ark. 566, 567, 158 S. W. 499, upholding Mingo
Act of Arkansas of 1907, § 1 prescribing new method for foreign cor-
poration to be admitted into State, and compliance with it authorizes
such corporation to make contracts in State, and to sue in State courts
to enforce them.

Imposition of license tax or fee on foreign corporation. Note,
Ann. Cas. 1913C, 815.

When action against officers deemed against State. Note, 44
L. R. A. (N. S.) 219.

Case for injunctive relief is presented where Secretary of State threatens, under authority of void statute, to issue proclamation revoking foreign telegraph company's authority to transact business in State.

Approved in Gompers v. Buck's Stove etc. Co., 221 U. S. 438, 34 L. R. A. (N. S.) 874, 55 L. Ed. 804, 31 Sup. Ct. 492, holding court has jurisdiction to restrain boycotting by publishing "unfair" lists, Shepard v. Northern Pac. Ry. Co., 184 Fed. 770, 771, 773, 775, holding void Minnesota acts of 1907, reducing intrastate passenger and freight rates, as necessarily burdening interstate commerce.

Distinguished in St. Louis Southwestern Ry. Co. v. State, 106 Ark. 328, 330, 152 S. W. 112, 113, upholding Act of 1911, p. 67, imposing franchise tax on corporations measured by capital stock represented in property and business within State.

Revocation of license of foreign corporation for removal of action to Federal court. Note, L. R. A. 1915F, 1190.

Validity of statute providing that foreign corporation shall not remove action brought against it into Federal court. Note, Ann. Cas. 1912C, 1160.

216 U. S. 165-167, 54 L. Ed. 430, 30 Sup. Ct. 286, WESTERN UNION TEL. CO. v. ANDREWS.

Suit to enjoin prosecuting attorney from bringing action to recover penalties imposed by State statute which violates Federal Constitution, is not suit against State within meaning of eleventh amendment.

Approved in Truax v. Raich, 239 U. S. 37, 60 L. Ed. 133, 36 Sup. Ct. 9, holding suit by alien to restrain attorney general and county attorney from enforcing alien labor law of Arizona alleged void under Federal Constitution is not suit against State; Philadelphia Co. v. Stimson, 223 U. S. 621, 56 L. Ed. 577, 32 Sup. Ct. 340, upholding jurisdiction of suit to enjoin Federal officer from threatened action, alleged illegal, relating to establishment of harbor lines; Atchison etc. Ry. Co. v. O'Connor, 223 U. S. 286, Ann. Cas. 1913C, 1050, 56 L. Ed. 438, 32 Sup. Ct. 216, holding suit may be maintained against State officer receiving money for tax with notice of its illegality, where money was paid under duress; Herndon v. Chicago etc. Ry. Co., 218 U. S. 155, 54 L. Ed. 977, 30 Sup. Ct. 633, holding suit to restrain prosecuting attorney from enforcing

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Missouri act of 1907, amending section 1075, Rev. Stats., requiring interstate trains to stop at junction points, and to prevent revocation of foreign railway's charter for noncompliance with such act, alleged void, is not suit against State; Ludwig v. Western Union Tel. Co., 216 U. S. 157, 159, 54 L. Ed. 427, 428, 30 Sup. Ct. 280, holding suit to enjoin State officer from enforcing Arkansas act of 1907 imposing license tax measured by entire capital stock against foreign corporation engaged in interstate commerce, as condition to continuing local business, is not suit against State; Weyman-Bruton Co. v. Ladd, 231 Fed. 901, 146 C. C. A. 94, upholding jurisdiction to enjoin food commissioner from interfering with sale of plaintiff's tobacco under authority of North Dakota Laws of 1913, c. 271, prohibiting sale of snuff; Louisville etc. R. Co. v. Bosworth, 209 Fed. 385, 387, 398, suit to enjoin State officers from enforcing Kentucky statute assessing railroad franchise at cash value, while assessing other property at eighty per cent of cash value, is not suit against State; McCreery Engineering Co. v. Massachusetts Fan Co., 195 Fed. 507, 115 C. C. A. 408, suit by owner of patent for ventilating apparatus to restrain county commissioners from using infringing apparatus in courthouse, is not suit against State; Texas Co., v. Central Fuel Oil Co., 194 Fed. 10, 114 C. C. A. 21, agent of Interior Department having charge of Indian affairs is subject to process in suit to determine rights under leases of Indian lands; Atlas Powder Co. v. Goodloe, 131 Tenn. 503, 175 S. W. 550, holding in suit to recover tax that payment of tax imposed by Act of 1909, c. 504, under protest to avoid factory's remaining idle, is payment under duress.

Distinguished in Sperry-Hutchinson Co. v. Kuhn, 212 Fed. 555, 556, suit against attorney general to restrain enforcement of Michigan act of 1911 relating to issuance of trading-stamps alleged illegal, is suit against State, where act imposes no duty upon attorney general to enforce it and he is not threatening to enforce it.

When action against officers deemed against State. Note, 44
L. R. A. (N. S.) 221, 224, 225.

Arkansas act of 1907, imposing tax on foreign corporation engaged in interstate commerce, measured by all of its, capital stock, for privilege, of transacting business within State, is void as burden on interstate com

merce.

Approved in Baltic Min. Co. v. Massachusetts, 231 U. S. 85, 58 L. Ed. 134, 34 Sup. Ct. 15, upholding Massachusetts Statute of 1900, c. 490, imposing excise tax on certain classes of foreign corporations measured by authorized capital, but limited to specific sum; Meyer v. Wells Fargo & Co., 223 U. S. 301, 56 L. Ed. 448, 32 Sup. Ct. 218, holding Oklahoma Statute of 1910, c. 44, imposing tax on gross revenue of public service corporations void as not limited to receipts from intrastate commerce; Atchison etc. Ry. Co. v. O'Connor, 223 U. S. 286, Ann. Cas. 1913C, 1050, 56 L. Ed. 438, 32 Sup. Ct. 216, holding tax imposed by Session Laws of

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