No. C-970. APRIL 23, 1928

St. Louis, San Francisco & Texas Ry. Co.

Transportation of freight to Camp Bowie, Texas, $58.28.

No. E-381. APRIL 23, 1928

Michigan Central Railroad Co.

Transportation of freight to Camp Custer, Mich.,

$5,765.03.

No. C-1062. APRIL 30, 1928

New Orleans, Texas & Mexico Ry.

Land-grant deductions under act of October 6, 1917, $167.75.

No. C-1070. APRIL 30, 1928

J. L. Lancaster and Charles L. Wallace, receivers of the Texas & Pacific Ry. Co.

Land-grant deductions under act of October 6, 1917, $686.75.

No. F-174. APRIL 30, 1928

Elmer J. McCluen.

Mileage for travel under orders, Navy, $253.52.

No. E-591. APRIL 30, 1928

Benjamin F. Staud.

Mileage for travel under orders, Navy, $267.60.

No. 34753. MAY 28, 1928

El Paso & Southwestern Co. et al.

Transportation of freight, $4,516.02.

No. E-597. MAY 28, 1928

Carroll Electric Co., a corporation.

Deduction for alleged indebtedness of partnership, $7,127.89.

No. D-765. MAY 28, 1928

Mason & Hanger Contracting Co.

Construction of port terminal; premium for bond as part of cost, $2,500.

CASES PERTAINING TO REFUND OF TAXES DISMISSED BY THE COURT OF CLAIMS

E-585. Arthur K. Bourne et al. H-1. Frank B. Bemis et al.

ON MAY 31, 1928

F-334. Edward C. Cammann et al.

CASES OF UNIFORM GRATUITY DISMISSED BY THE COURT OF CLAIMS

INDEX DIGEST

APPROPRIATIONS.

See Pay of Clerk, Conference Minority, House of Representatives;
Taxes, XXVIII.

ARMY PAY.

Plaintiff having, at the time of his honorable discharge from
the Army at Coblenz, Germany, June 12, 1920, elected to receive
mileage from the place of discharge to his bona fide residence,
he is entitled to the same under the act of February 28, 1919.
Corkery, 524.

See also Special Jurisdiction.

ASSIGNMENTS.

A corporation of the State of Wisconsin, within three years
before commencing suit in the Court of Claims, was dissolved
by resolution of its stockholders and a “liquidator" appointed
to whom the assets were turned over with directions to pay
the corporate debts and taxes and to distribute the balance.
The statutes of Wisconsin continue the existence of a corpora-
tion for purposes of liquidation three years after resolution
dissolving it. After the three years had expired the liquidator
applied for leave and was allowed to continue suit. Held,
that a liquidator, so appointed and acting, is to be regarded
as an assignee of the corporation, suing for the use of the
creditors and stockholders thereof, and entitled to judgment
accordingly. Oberndorfer, liquidator, 376.

See also Practice and Procedure.

AUTHORITY OF PUBLIC OFFICERS.

The courts will assume that an officer, in the performance of an
official act, not only took all necessary preliminary steps but
acted within the circumference of his authority. There is a
presumption in favor of the legality of his official act which
must be overcome by satisfactory proof that the officer exceeded
his powers. Lamport Mfg. Supply Co., 579.
See also Eminent Domain, X; Taxes, VII.