of contracting parties and stranger, may prove true transaction by parol.-Page v. United Fruit Co., 3 F. (2d) 747.

(B) Invalidating Written Instrument. 433 (4) (U.S.C.C.A.Tex.) Parol evidence of parties' intention held admissible to correct misdescription in deed.-Smith v. Brown, 3 F. (2d) 926.

434(11) (U.S.D.C.Fla.) Oral testimony as to transactions relating to execution of option held admissible in action for fraud.-Fosgate v. Nocatee Fruit Co., 3 F. (2d) 606.

(C) Separate or Subsequent Oral Agreement.

442(6) (U.S.D.C.N.C.) Seller's opinion that it had not waived lien not admissible where written contract excluded verbal understanding.-The Defiance, 3 F. (2d) 48.

(D) Construction or Application of Language of Written Instrument. 450(10) (U. S. D. C. Or.) Indorsement "for credit collection and{ held ambiguous rereturns quiring extraneous proof.-Nyssa-Arcadia Drainage Dist. v. First Nat. Bank, 3 F. (2d) 648.

460(2) (U.S.C.C.A.Tex.) Parol evidence admissible to show circumstances under which deed made and subject-matter to which parties referred.-Smith v. Brown, 3 F. (2d) 926.

XII. OPINION EVIDENCE.

(A) Conclusions and Opinions of Witnesses in General.

471(17) (App.D.C.) Exclusion of question whether defendant's car would have collided with witness, if witness had tried to stop her car, held proper.-Economon v. Barry-Pate Motor Co., 3 F. (2d) 84.

(C) Competency of Experts.

535 (U.S.D.C.Colo.) Expert witness must be shown to be specially qualified.-Westinghouse Electric & Mfg. Co. v. Denver Tramway Co., 3 F. (2d) 285.

5392 (2) (U.S.C.C.A.Porto Rico) Former motorman held qualified as expert to testify as to distance within which street car running at specified speed could be stopped.-Porto Rico Ry., Light & Power Co. v. Cognet, 3 F. (2d) 21.

543(1) (U.S.D.C.Colo.) Economics student and writer held not qualified to testify as expert on valuation of street railway.-Westinghouse Electric & Mfg. Co. v. Denver Tramway Co., 3 F. (2d) 285.

(B) Parties and Pleading.

48 (U.S.D.C.Fla.) Pleas traversing vendee's ignorance held proper.-Fosgate v. Nocatee Fruit Co., 3 F. (2d) 606.

Plea setting up vendor's ignorance of acreage and honest intention held demurrable.-Id. Plea denying assignment of option stricken as improper.-Id.

Plea alleging purchaser knew vendor did not know area of land held demurrable.-Id.

Equitable plea held insufficient to show estoppel or fraud on plaintiff's part.-Id.

49 (U.S.D.C.Fla.) Evidence to negative allegations of fraud admissible under general issue.-Fosgate v. Nocatee Fruit Co., 3 F. (2d) 606.

FRAUDS, STATUTE OF.

VIII. REQUISITES AND SUFFICIENCY OF WRITING.

1045

highway maintained partly by state aid and partly by town.-Coen v. Town of Boscawen, 3 F.(2d) 421.

HUSBAND AND WIFE.

See Divorce.

IV. DISABILITIES AND PRIVILEGES OF COVERTURE.

(F) Crimes.

107 (U.S.D.C.Fla.) Coverture not ground for plea in abatement to criminal prosecution. -U. S. v. Hinson, 3 F. (2d) 200.

VII. COMMUNITY PROPERTY.

257 (U.S.D.C.La.) Income of wife, collected and used by husband, held community property. In re Lynch, 3 F. (2d) 82.

260 (U.S.C.C.A.Porto Rico) In Porto Rico, right of action for injury to wife community property.-Porto Rico Ry., Light & Power Co. v. Cognet, 3 F. (2d) 21.

(U.S.C.C.A.Porto Rico) 270(1) Husband may sue for wife's injuries.-Porto Rico Ry., Light & Power Co. v. Cognet, 3 F. (2d)_21. Under (U.S.C.C.A.Porto Rico) 270(5) statute of Porto Rico, wife proper party to husband's action for injuries to wife.-Porto Rico Ry., Light & Power Co. v. Cognet, 3 F. (2d) 21.

270(10) (U.S.C.C.A.Porto Rico) Judgment for husband and wife for injuries to wife held not erroneous, though verdict for wife only.Porto Rico Ry., Light & Power Co. v. Cognet, 3 F.(2d) 21.

of

276 (6) (U.S.D.C.Fla.) Conveyance ganancial property by widow of Spanish grantee held to convey title.-Commodores Point Terminal Co. v. Hudnall, 3 F. (2d) 841.

ILLEGITIMATE CHILDREN.

HIGHWAYS.

II. HIGHWAY DISTRICTS AND OFFICERS. 90 (U.S.D.C.Tex.) Road district held created by legislative act; "defined district."Browning v. Hooper, 3 F. (2d) 160.

Texas statute authorizing issuance of bonds by counties and road districts held constitutional and valid.-Id.

IV. TAXES, ASSESSMENTS, AND WORK ON HIGHWAYS.

121 (U.S.D.C.Tex.) Legislature may determine benefits from construction of public road. -Browning v. Hooper, 3 F. (2d) 160.

V. REGULATION AND USE FOR TRAVEL. (C) Injuries from Defects or Obstructions. 198 (U.S.C.C.A.N.H.) Under laws of New Hampshire, town held liable for injuries on

10 (App.D.C.) Rights acquired in California land prior to cession to United States by Mexico were lost by failure to present claims to commission under statute.-Super v. Work, 3 F. (2d) 90.

Congress empowered to determine rights of Indians to occupancy of land.—Id. ·

146(3) (U.S.D.C.Tenn.) Ambiguities in policy construed most favorably to insured.Jacksonville Oil Mills v. Stuyvesant Ins. Co.. 3 F. (2d) 1006.

VI. PREMIUMS, DUES. AND ASSESSMENTS. 198(5) (U.S.C.C.A.Md.) Recovery on fire policies, void because of misrepresentation as to cost of insured property, held limited to premiums paid, with interest.-Fidelity-Phenix Fire Ins. Co. of New York v. Queen City Bus & Transfer Co., 3 F. (2d) 784.

IX. AVOIDANCE OF POLICY FOR MISREPRESENTATION, FRAUD, OR BREACH OF WARRANTY OR CONDITION, (B) Matters Relating to Property or Interest Insured.

283 (3) (U.S.C.C.A.Md.) Policy held to mean that any mortgage on property, except that mentioned in policy, would avoid it.-Fidelity-Phenix Fire Ins. Co. of New York v. Queen City Bus & Transfer Co., 3 F. (2d) 784. XI. ESTOPPEL, WAIVER, OR AGREEMENTS AFFECTING RIGHT то AVOID OR FORFEIT POLICY.

385 (U.S.C.C.A.Md.) Parol evidence of insurance agent's waiver of warranty of cost of insured property held incompetent.-FidelityPhenix Fire Ins. Co. of New York v. Queen City Bus & Transfer Co., 3 F.(2d) 784.

XII. RISKS AND CAUSES OF LOSS. (B) Insurance of Property and Titles.

429 (U.S.C.C.A.Md.) Incendiarism of mortgagee owning one-fourth of capital stock in mortgagor corporation held not imputable to mortgagor.-Fidelity-Phenix Fire Ins. Co. of New York v. Queen City Bus & Transfer Co., 3 F. (2d) 784.

(E) Accident and Health Insurance.

465 (U.S.C.C.A.Utah) Accident insurance company, insuring against accidental death, is "life insurance company."-Continental Casualty Co. v. Agee, 3 F. (2d) 978.

Construction of suicide provision of Utah statute held not affected by subsequent act. -Id.

Statute held to become condition of all life policies thereafter issued.-Id.

INSTRUCTIONS.

See Criminal Law, 772-822; Trial, 251296.

INSURANCE.

V. THE CONTRACT IN GENERAL. (A) Nature, Requisites, and Validity. 138(1) (U. S. D. C. Or.) Insurance policy does not necessarily beget negligence.-Fidelity & Deposit Co. of Maryland v. Moore, 3 F. (2d) 652.

139 (U.S.D.C.Or.) Interest of vendor of automobile, who retains title or mortgage as security for price, held not fully protected by prohibition laws.-Fidelity & Deposit Co. of Maryland v. Moore, 3 F. (2d) 652.

Confiscation bonds, covering loss to seller of automobile from confiscation because of buy er's illegal act, held not against public policy. -Id.

(B) Construction and Operation. 146(1) (U.S.C.C.A.Md.) Policy interpreted as valid, if possible.-Fidelity-Phenix Fire Ins. Co. of New York v. Queen City Bus & Transfer Co., 3 F. (2d) 784.

146(1) (U.S.D.C.Tenn.) Intention of parcontrols construction.-Jacksonville Oil Mills v. Stuyvesant Ins. Co., 3 F. (2d) 1006.

ties

not to impose liability for loss of eye more than 90 days after accident.-Buford v. North American Accident Ins. Co., 3 F. (2d) 263.

no

586 (U.S.D.C.N.C.) Beneficiary has "vested interest" where beneficiary may be changed at will of insured.-In re Whiting, 3 F. (2d) 440.

586 (U.S. D. C. Okl.) Beneficiary had no vested right where policy reserved to insured the right to change beneficiary.-Brown v. Home Life Ins. Co. of New York, 3 F. (2d) 661.

587 (U.S.D.C.Okl.) Equity will regard indorsement of change of beneficiary as completed where insured failed without valid reason to make indorsement.-Brown v. Home Life Ins. Co. of New York, 3 F.(2d) 661.

XVIII. ACTIONS ON POLICIES.

645(3) (U.S.C.C.A.Utah) Evidence held properly excluded as not applicable to issues.

1047

INTERNAL REVENUE.

2 (U.S.D.C.La.) Rev. St. § 3450, not repealed by Prohibition Act.-U. S. v. One Ford Coupe, 3 F. (2d) 64.

7 (U.S.C.C.A.Mass.) Beneficiary of trust taxable on income received, without deduction for capital losses.-Baltzell v. Mitchell, 3 F. (2d) 428.

7 (U.S.C.C.A.N.Y.) New York transfer tax paid deductible in computing taxable income of estate-Keith v. Johnson, 3 F. (2d) 361.

7 (U.S.D.C.III.) Depreciation in value of leasehold through lessening of term held proper deduction.-Philip Henrici Co. v. Reinecke, 3 F. (2d) 34.

936.

VI. OFFENSES.

Repayment to insurance company of advances to agents previously written off as losses held "capital gains" and not "income."-Id.

Amortization of securities purchased at premium based on actual purchase price held allowable deduction from income.--Id.

to

Additions to reserves for future premium losses, unreported losses, and annuities agents held deductible from income.-Id.

8 (U.S.D.C.Pa.) Question of what is, an interest in land determinable by law of state where land located.-Girard Trust Co. v. McCaughn, 3 F. (2d) 618.

Land conveyed in trust held not part of decedent's estate for tax purposes; "land."-Id.

9 (U.S.D.C.Pa.) Corporation held liable for excise tax on its capital stock; "carrying on or doing business."-International Salt Co. v. Phillips, 3 F. (2d) 678.

25 (U.S.D.C.Mass.) Succession taxes paid to state deducted before assessment of federal estate tax.-Thayer v. Malley, 3 F. (2d) 194.

28 (U.S.C.C.A.III.) That revenue statute is erroneously construed or unconstitutional does not give federal court jurisdiction to enjoin collection of tax.-Reinecke v. Peacock, 3 F. (2d) 583.

Collection of tax may not be enjoined as incidental to other equitable relief.-Id.

28 (U.S.D.C.Pa.) Refund of taxes for one year not a bar to their collection for another year.-International Salt Co. v. Phillips, 3 F. (2d) 678.

45 (U.S.D.C.Wash.) Taxes on illegal manufacture of liquor held penalty.-Dukich v. Blair, 3 F.(2d) 302.

46 (U.S.D.C.N.Y.) Libel for forfeiture of vessel under treaty with Great Britain not alleging vessel within one hour's sailing distance held insufficient.-The Pictonian, 3 F. (2d) 145.

47 (U.S.C.C.A.III.) Exclusion of evidence affecting defendant's willfulness in omitting item from income tax return held reversible error.--Greenberg v. U. S., 3 F. (2d) 226.

47 (U.S.D.C.Mo.) Indictment held not to charge illegal publication of "income return.' -U. S. v. Dickey, 3 F. (2d) 190.

INTERNATIONAL LAW.

5 (U.S.D.C.Cal.) Seizure of Canadian vessel and liquor cargo off shore held lawful under treaty with Great Britain.-U. S. v. Ford, 3 F. (2d) 643.

crew of

VIII. CRIMINAL PROSECUTIONS.

221 (U.S.C.C.A.Del.) Information charging unlawful transportation need not negative possession of permit.-Altshuler v. U. S., 3 F. (2d) 791.

223 (3) (U.S.C.C.A.N.Y.) Conviction under information charging sale and possession of whisky held supported by evidence showing sale of bitters.-Meyers v. U. S., 3 F. (2d) 379.

224 (U.S.C.C.A.Del.) Government, prosecuting defendant for transportation of liquor, need not prove that defendant did not have permit.-Altshuler v. U. S.. 3 F. (2d) 791. 236(62) (U.S.C.C.A.N.Y.) Evidence held to support conviction for possessing whisky.Meyers v. U. S., 3 F. (2d) 379.

236 (7) (U.S.C.C.A.Cal.) Evidence held to sustain finding that liquor was kept for purpose of sale.-Forni v. U. S., 3 F. (2d) 354.

236(11) (U.S.C.C.A.Cal.) Evidence held sufficient to prove sale, notwithstanding failure to prove payment of purchase price.-Ahearn v. U. S., 3 F. (2d) 808.

236(11) (U.S.C.C.A.N.Y.) Evidence held to support conviction for selling whisky-Meyers v. U. S., 3 F. (2d) 379.

236(11) (U.S.C.C.A.Okl.) Evidence held insufficient to sustain conviction for feloniously selling whisky.-Johnson v. U. S., 3 F. (2d) 209. IX. SEARCHES,

SEIZURES, FEITURES.

AND FOR

246 (U.S.C.C.A.Pa.) Cereal beverage company's retention of lawfully manufactured beer of unlawful alcoholic content after loss of its permit held not unlawful.-Hazelwood Brewing Co. v. U. S., 3 F. (2d) 721. of Canadian 246 (U.S.D.C.Cal.) Seizure vessel and liquor cargo off shore held lawful under treaty with Great Britain.-U. S. v. Ford, 3 F. (2d) 643.

246 (U.S.D.C.N.J.) Brewery equipment held not subject to forfeiture because of violation of law by lessee.-U. S. v. 3,510 Barrels, More or Less, of Beer, 3 F. (2d) 499.

247 (U.S.D.C.N.Y.) Possession by British vessel without intent to smuggle into United States not cause for forfeiture.-The Pictonian, 3 F. (2d) 145.