TABLE OF CASES.

Alexander v. O'Donnell, 299, 385. v, Pitts, 335, 336. v. Worthington, 198. Abbott v. Britton, 14. Alger v. Curry, 216. v. Lindenbower, 224, 227, 228, Allegheny City's Appeal, 306. 278, 279, 356, 361. Allen v. Archer, 225, 553. e. Yost, 560, 561. v. Armstrong, 191, 356. Abcll e. Cross, 364. -e. Buffalo, 548. Academy of Fine Arts v. Philadelphia, v. Burlington, 246, 248, 569, 572. 55, 149. c. Drew, 111, 127, 222, 417, 427, Adam e. Litchfield, 272, 571. 428, 431, 447, 452. Adams v. Beale, 323. 356, 366. e. Jay, 68, 69, 77, 80, 90. e. Beman, 153, 158. v. Parish, 220. v. Castle, 537. v. Peoria, etc., R. R. Co., 244,297. e. Farnsworth, 497, 501. v. Scott, 560. v. Hackett,414. e. Smith, 325, 354. v. Hyde, 249. v. South, 331. v. Jackson, 191. «. Taunton, 99. v. Larrabee, 316. Allender v. Riston, 195. v. Mack, 328. Allentown v. Henry, 418, 427, 448. e. Seymour. 221, 277. v. Saeger, 569. v. Somerville, 144, 413. Alley «. Edgecombe, 100, 210,211. Adamson v. Auditor of Warren Coun Almony t>.Hicks, 545. ty, 138. Almy v. California, 61, 63. Agricultural Society v. Worcester, 148. Alvany e. Powell, 270. Agry v. Young, 554. Alvis v. Whitney, 46, 177. Agu'irre v. Maxwell, 73. Alvord v. Collin, 192, 220, 278, 295, 336. Aul v. Gleim, 100. Amberg v. Rogers, 286, 356. Ainsworth e. Dean, 279, 287, 343. Amenia e. Stanford, 12, 397. Albany, Common Council of, Ex parte, American Bank v. Mumford, 166, 167, 294. 562. Mayor of, Ex parte, 463, 534. Amesbury Nail Factory e. Weed, 3, 167. Albany, etc.", R. K Co. v. Canaan, 158, Amesbury Woolen, etc., Co. v. Ames- 274, 547. bury, 164, 165, 167, 569. v. Osborn, 274. Anderson v. State, 146, 305. Albany Street, Matter of, 358, 418, 461. v. The Kerns Draining Co , Albee, Case of, 379. 51,101,137, 179,423,438. Albright v. Governor. 506. Andover Turnpike v. Gould, 13. v. Tapscott, 19C. Andrews v. Rumsay, 359, 374, 528. Alcorn v. Hamer, 35, 111,427,443,455. v. Senter, 342. Aldrich v. Aldrich, 301. 560, 561. v. Sinton, 195. v. Cheshire R. R. Co., 468. v.Worcester, etc., Ins.Co., 222. e. Railroad Co., 529. Angell v. Bowler, 195. ader v. Baltimore, 51, 147, 154, Angier v. Ash, 195, 196. 418, 421, 446, 447, 449. Ankeny v. Albright, 322. e. Bush, 330, 343, 353. Annan v. Baker, 243, 827. e. Commonwealth, 262, 315. Applegate v. Applegate, 516. v. Hoyt, 555, 560. v. Ernst, 114. xxii LAW OF TAXATION.

Appleton v. Hopkins, 13, 14, 301. Arbegust v. Louisville, 51, 120, 183. Arbeny v. Beavers, 522. B. Armstrong e. Athens Co.,53,55,147,151 v. Jackson, 371. Babcock v. Granville, 570. v. Toler, 300. e. Lamb, 194. v. Treasurer, etc., 53, 55 Bachelder v. Epping, 99. 147, 151. v. Thompson, 293, 563. Arnold e. Cambridge, 450. Bacon v. Callendar, 372. v. Davis, 269. v. School District, 254, 571. Arrington v. Liscom, 543. Bagg v. Detroit, 462. Arthurs v. Smathers, 270, 366. Bailey v. BubII, 529, 554. Ash v. Ashton, 231. e. Doolittle, 361, 362. v. Cummings, 78. v. Fisher, 187. v. People, 409, 410. v. Fuqua, 305. Asheville v. Means, 209. «. New York, 132, 482. Astor, In re, 464. e. Pacific R. R. Co., 55. Astrom «. Hammond, 60. Baird e. Bauk of Washington, 190. Atchison, etc., R. R. Co. v. McQuilkin, Baker v. Allen, 552. 227, 228. e. Blake, 280. Atkins v. Hinman.4,234, 281, 287, 288, «. Boston, 414. 327, 342, 354, 362, 375. v. Cincinnati, 14:{.391, 409, 569. v. Randolph, 482, 483. «. Kelley, 316, 377. Atkinson v. Amick, 304. e. McDuffle, 195, 196. v. Dunlap, 383. v. Panola County, 390, 412, 567 Atlantic, etc., R. R. Co. v. Clcino, 31 e. State. 557. 573. v. Whiting, 346. Attorney General v. Bay State Mining v. Windham, 92. Co., 168, 393. Bakewell e. Police Jury, 114. v. Burrell, 93. Baldwin e. Buffalo, 531. e. Cambridge, 114, «. McClinch, 554. 478. v. North Brandford, 100. e. Detroit, 549. e. Trustees, etc., 273. v. Plankroad Co., Ballance v. Forsyth, 342, 344. 144, 154. Baltimore e. B. & O. R. R. Co., 150, v. Salem, 575. 152, 164, 167. v. Supervisors of St. e. Cemetery Co., 147, 148, Clair, 210. 149, 430, 431, 446, 449, Atwater v. Woodbridge, 571. 458, 459. Atwell v. Zcluff, 287, 558, 569, 571. v. Gill, 548, 549. Atwood v. Lincoln, 247. e. Howard, 13, 473. e. Zeluff, 423. v. Hughes, 181, 430, 450, 459. Auditore. Atchison, etc., R.R. Co., 557. v. Marriott, 214. Auditor, etc., v. New Albany, etc., R. v. Porter, 544, 546. R., 164. v. Sill, 546. Auditor of Floyd County v. New Al v. State, 75, 146, 477. bany & Salem R. R., 274. v. Sterling^ 271. Auditor of State v. Atchison, etc., R. Baltimore & Ohio R. R. Co. v. Mar R. Co., 36, 557. shall Co., 55, 146. Auditors of Wayne e. Benoit, 188, 189, Baltimore & Ohio R, R. Co. v. Mary 190. land, 172. Augusta v. Dunbar, 58, 270, 315. Baltimore & Ohio R. R. Co. v. Wheel v. Georgia R. R., etc., Co., 165. ing, 146. «. National Bank, 210, 252. Baltimore Turnpike Co., Ex parte, 194. e. North, 14, 253. Bancroft e. Dumas, 299, 385. v. Walton, 209, 210. e. Lynnficld, 92. Augusta Bank v. Augusta, 161. Bangor «. Lancey, 194. 257, 290. Aulanier v. The Governor, 390, 412. Bangor & Piscataqua R. R. Co. v. Har Aurora e. West, 137. ris, 164, 272. Avery v. Judd, 346. Bangs e. Snow, 211, 244. v. Rose, 334, 343, 354. Bank, The, v. New Albany, 137, 138. Ayres v. Duprey, 195. Bank v. The Supervisors, 58. TABLK OF CASES. xxiii

Bank of Augusta e. Earle, 44. Bnxtcr v. Philadelphia, 414. Bank of Cape Fear v. Edwards, 164, Bayard e. Inglis, 373. 167, 168. Bay City e. State Treasurer, 251. Bank of Chenango v. Brown, 194,563. Beach v. Botsford, 563. Bank of Columbus v. Hines, 143. v. Furman, 560. Bank nf Commerce v. New York, 57, Beals e. Supervisors of Amador, 92, 58, 165, 169, 170, 570. 133. Bank of Connersville v. State, 138. Beaman v. Board of Police, 524. Bank of Georgia v. Savannah, 165, 166, Bean v. Parker, 195. 167. v. Thomson, 239, 344. Bank of Pennsylvania v. Common Beard e. Brooklyn, 467. wealth, 4, 35, 273. «. Cameron, 190. Bank of Republic v. Hamilton, 147. Beatty v. Mason, 354. Bank of Rome v. Rome, 252. Bechdle e. Lingle, 277. Bank of United States v. State, 14. Bedard v. Hall, 437. Bank of Utica v. Utica, 168, 171. Beebe v. State, 34. Bank Tax Case, 58. Beekman v. Brigham, 355. Banks, The, e. The Ma3,or, 58. Beekman St. Matter of, 528. Barber v. Morton, 305. Belcher v. Mhoon, 356, 545. Barbour v. Camden, 100, 229. Belfast, etc., R. R. Co. e. Brooks, 248; v. Nelson, 316. Bell e. Pierce, 264, 269, 551, 552. Barhyte v. Shepherd, 551, 552. v. Railroad Co., 192, Barker v. Blake, 277, 279. Bellinger v. Gray, 49, 291. v. Hesseltine, 277. Bellows v. Elliott, 218, 327. Barlow v. The Ordinary, 33, 500. v. Weeks, 225, 243, 293. Barnard v. Argyle, 554. Bends v. Boston, 43, 271. p. Graves, 197, 293, 304, 308, Benbow v. Iowa City, 524. 563. Bench v. Otis, 423. v. Hoyt, 366, 544. Bennett v. Birmingham, 44, 209, 270, Barnardiston v. Soane, 550. 391, 409. Barnes v. Atchison, 446, 451. v. Buffalo, 257, 268, 354, 473, e. Doe, 202, 354. 554, 571. Barnett v. Cline, 537, 543. v. Burch, 560. Barr v. Deniston, 546, 549. v. Hunter, 317, 322. Barrett v. Amerein, 346. v. The Auditor, 503. v. Barbour, 523. Benoist v. St. Louis, 118. e. Cambridge, 566. Benton v. Taylor, 531. v. Copeland, 195. Bergen v. Clarkson, 107, 302. v. Crane, 359, 510. Bernal v. Lynch, 347. v. Reed, 190. Berney v. Tax Collector, 57, 76, 179. v. Welch, 346. Berri v. Patch, 538, 543. Barringer v. Cowan, 150. Bestor v. Powell, 338, 375. Barrington v. Austin, 192. Bethel e. Mason, 560. Barrow v. Davis, 536, 538. Bettison v. Rudd, 336. Bartholomew v. Harwinton, 100. Beverly v. Burke, 383. v. Leach, 347. Biddle v. Noble, 276. Bartlett v. Kinsley, 247. Bidleman e. Brooks, 277, 279, 356. «. Morris, 198. Bidwell v. Coleman, 287, 337. Barton v. Moss, 347. >d.Webb, 287, 337. Baskins v. Winston, 342, 343. v. Whittaker, 198. Bassett v. Barbur, 523. Bigler v. Karnes, 378. Bassett v. Governor, 507. Bilbo v. Henderson, 573. v. Porter, 801, 553. Billinger v. Gray, 569. v. Welch, 349. Billings v. Detten, 228, 376. Basten v. Carew, 550. v. Russell, 560. Bates' Case, 44. Billingslev e. State, 192, 506, 507. Bates v. Boston, 552. Birch «. F"isher, 187. v. Kimball, 34. Bird v. Perkins, 560. «. Mobile, 271. Biscoe Coulter, 146. Batterson v. Barlow, 320. Bishop e. Cone, 237, 239, 332. Battle v. Mobile, 51. e. Lovan, 304. Bausman v. Lancaster, 121. v. Marks, 402, 438, 455. xxiv LAW OF TAXATION.

Bissel v. Jeffersonville, 249. Boston Water Power Co. e. Boston, 164, Black e. Jeffersonville, 414. 165, 167. v. Percifiekl, 360. Bosworth e. Danzien, 287. Blackburn e. Walpole, 247, 248. Bott v. Burnell, 195. Blackstone v. Taft, 190. e. Perlev, 51. Blackstone Mauuf. Co. e. Blackstone, Bouldin e. Baltimore, 209. 43. Bouligny e. Dormenon, 466. Blackwood e. Yan Vleet, 222, 349, 351, Bourne v. Boston, 529. 545. Bouton v. Brooklyn, 542. Blair e. Forehand, 412. e. Neilson, 468. Blake e. Howe, 346. Bowdoinham e. Richmond, 177, 484 e. Johnson, 563. 493. v. Sturdevant, 189, 328. Bowen e. Donovan, 197. Blakely e. Bestor, 289, 349. e. King, 246. Blakeuey e. Ferguson, 354. Bowman e. Cdckrill, 351, 353, 379, 381 Blalock e. Gaddis, 335. e. Middlcton, 224. Blanchard e. Dow, 563. Boyce v. Sinclair, 225. e. Goss, 561>. Boyd e. Hood, 202. Blanding v. Burr, 92, 133. 436. e. State, 414. Bledsoe e. International R. R. Co., Boyer e. Jones, 262. 523. Boynton e. Newton, 524. Bleecker e. Ballou, 147, 470, 473. e. Willard, 195, 196. Blickensderfer v. School Directors, Brackett v. Norcross, 371, 254. e. Vining, 304, 336, 564. Blight e. Atwell, 243. v. Whedden, 573. e. Banks, 243. Bradford v. Randall, 290. Block e. Jacksonville, 390, 412, 414. v. Shines, Adm'r., 383. Blodgett e. Holbrook, 249, 263, 328. Bradley, Ex parte, 514, 515. Blood e. Say re, 43, 271. Bradley e. Fisher, 550. Blue Jacket e. Johnson County, 4, 60. e. McAtee, 55, 422, 430, 449. Board of Commissioners v. Bearss, 100, e. People, 58, 165, 395. 229 Bradsaw e. Omaha, 120. e. Elston,537 Bradstreet, Ex parte, 514. 538. Brady e. Offutt, 259. Board of Excise e. Barrie, 414. Brainard e. Colchester, 55. Board of Justices e. Fennimore, 506. e. Head, 560. Board of Wardens e. Philadelphia, 94. Braley e. Seaman, 289. Boardman e. Beckwith, 225. Bratton e. Mitchell, 228, 280, 332. e. Bourne, 279. Braun v. Sauerwein, 565. Bodertha v. Spencer, 307. Brevoort e. Detroit, 212, 225, 233, 449 Bohler e. Schneider, 133. 450. Bolles e. Bowen, 195, 196. Brewer e. Springfield, 424, 449, 456 Bollman, Ex parte, 190. 538, 542. Bond v. Kenosha, 444, 537. Brewer Brick Co. v. Brewer, 146. Bonnell e. Roane, 304, 338, 545. Brewster e. Hough, 146, 147. Bonner e. Welborn, 391. e. Hyde, 248, 510. Bonsall e. Lebanon, 175, 400. e. Syracuse, 91, 113, 473. Boomer v. Laine, 195. Brick Presbyterian Church e. New Booth e. Woodbury, 70, 100, 229. York, 414. Borden v. Houston, 192. Bride e. Watt, 382. Borough of Dunmore's Appeal, 177 Bridge e. Ford, 359, 510. 481. Bridge Proprietors e. State, 55, 436. Boston v. Schaffer, 209, 409. Bridgeport e. Bishop, 164, 169. e. Shaw, 401. e. N. Y. & N. H. R. R. Co. e. Weymouth, 328. 147, 148, 418, 430, 458, Boston, etc., Glass Co. e. Boston, 164 462. 569, 571. e. Nichols, 212. Boston & Me. R. R. Co. e. Cambridge, Bridges e. Griffin, 270. 60, 152. Briggs v. Georgia, 216. Boston and Roxbury Mill Corp. e. e. Hubbard, 384. Newman, 77. e. Lawrence, 299. Boston Manuf. Co. v. Newton, 282. e. Lewiston, 568, 571. TABLE OF CASES. XXV

Briggs e. Murdock, 192, 24S. Budd v. Tompkins, 367. .... v. Rochester, 269. Buell v. Ball, 120, 573. v. Whipple, 91, 92, 338. v. Irwin, 299. Bright v. McCullough, 105, 138, 154 Buffulo v. La Couteulx, 252. 173, 244, 438. v. Webster, 413, 414. e. Supervisors of Chenango, Buffalo City Cemetery Co. v. Buffalo, 516. 147, 148, 400, 458. Brightman e. Kirner, 150. Buffalo, etc., R. R. Co. v. Erie Co., 158, Brighton v. Witkinson, 114. 274. Brimmer e. Boston, 414. Buffalo, etc., R. R. Co. «. Supervisors Brisbane v. Dacres, 567. of Erie, 114, 290. Briscoe e. Allison, 297, 537. Bulkley v. Callanan, 231. «. Coulter, 146, 288, 306, 356. v. Williamstown, 269. Bristol v. Chicago, 313, 315. Bull v. Read, 51, 253, 546. Bristol v. New Chester, 177. Bullock v. Curry, 96, 209, 244, 255. v. Supervisors of Ingham, 232. Bureh v. Savannah, 133, 161, 162, 386, Bristol Manuf. Co. v. Gridley, 555. 410. British Commercial Life Ins. Co., «. Burd v. Patterson, 373, 378. Commissioners of Taxes, 273. e. Ramsay, 275, 304. Broadbent v. Tuscaloosa, etc., Associa Bureau County v. Chicago, etc., R. R. tion, 54. Co., 134. Broadway, Matter of, 358. Burger v. Caster, 314. Broadway Baptist Church v. McAtee, e. Clark, 77. 147, 209, 422, 458. Burgess v. Jefferson, 173. Brodhead v. Milwaukee, 71, 101. v. Pue, 51. Brodnax e. Groom, 35. Burke v. Elliott, 186, 190. Bromley v. Smith, 549. Burlington v. Putnam Ins. Co., 387, Brook v. Shelton, 528. 408, 409, 410. Brooklyn «. Breslin, 49, 408, 413. Burlington, etc., R. R. Co. e. Spear e. Cleaves, 414. man, 462. v. Messerole, 538, 541. Burns e. Leavenworth, 536. Brooks e. Hardwick, 368. Burnett, Ex parte, 11, 408. Broughton v. Journeay, 277, 336, 366, Burnett v. Amerein, 349. 368. v. Cincinnati, 544. «. State, 506. v. Sacramento, 133, 425, 436, Brown «. Austin, 288. 449. v. Davis, 195. Burnham e. Chelsea, 100. v. Greer, 288. Burns v. Lyon, 28*', 338. e. Hays, 282, 285, 287, 381. Burr, Ex parte, 514, 515. e. Hogle, 340, 346, 361, 362. Burr v. Carbondale, 87, 117, 490. v. Lunt, 185, 186, 191. v. Hunt, 543. e. Maryland, 62, 63. Burroughs v. Lowder, 499. v. Painter, 379. Burton e. Fulton, 551, 557, 56.0 v. Phipps, 503. Busby v. Noland, 568. v. Simons, 346, 348. Bush v. Davison, 334, 335, 365. v. Smith, 551, 552. e. Williams, 286. e. State, 413. Bushnell v. Beloit, 251. v. Storm, 371. Bushwick Avenue, Matter of, 358. v. Veazie, 277, 279, 325, 354. Bussey v. Leavitt, 335, 554. v. Way, 195. Bussy e. Gilmore, 210. v. Wright, 219 292, 327. Butler's Appeal, 51, 145, 384, 387, Bruce v. Holden, 195, 196, 197, 308. 414. Brunswick v. Litchfield, 484. Butler v. Bailey, 315. Brush v. Cook, 190. v. Dunham, 251. Bryan v. Sundberg, 12. e. Palmer, 370. Buckley v. Williamstown, 269. v. Porter, 346. Buckman v. Ruggles, 188, 190. v. Putney, 100. Bucknall e. Story, 296, 344, 354, 357, v. State, 196. 542, 543. e. Supervisors of Saginaw, 225, Buokner, Ex parte, 534. 233, 266. Bocksport v. Spofford, 248, 328. v. Toledo, 225. Budd v. State, 225. Butts v. Francis, 356. xxvi LAW OF TAXATION.

Butz v. Muscatine, 256. Carlisle Bank, Case of, 162. Byers v. Olney, 387, 412. Carmicheal v. Aiken, 277. Byington «. Bookwalter, 367. Carnoe v. Freetown, 269. v. Rider, 366. Carondelett e. Picott, 13. Carpenter e. Sawyer, 2fS. Carre. Commercial Bank, 195. Carrington v. Farmington, 128. G. Carroll v. Mayor, 534. v. Perrv, 5, 57, 60. Cabot v. Boston, 269. e. SafTord, 60. v. Given, 190. v. Tuscaloosa, 392. Cadmus v. Jackson, 306, 323, 362. Carron e. Den, 209. Cady e. Leonard, 573. Carson v. Martin, 533. Cahoon v. Coe, 289. Carter v. Dow, 129, 144, 412. Caine v. Hunt, 372, 383. v. Harrison, 551. Caldere. Kirby, 414. v. Mercer, 263. Caldwell e. Harlan, 195. v. State, 389. v. Harrison, 194. v. Walker, 362. v. Hawkins, 560. Case v. Dean, 154. 220. 224, 243, 291, «. Justices, etc., 51. 295. 297, 340, 356, 377. v. Moore, 569. «. Redfk-ld, 195. 196. Calhoun e. McLendon, 225. v. Wildridge, 198. California, etc., R. R. Co. v. Supervis Case of County Levy, 51. ors, etc., 534. Isle of Ely, 426. Callaway v. Milledgeville, 569. Cash Appellant, 225. Cambioso v. Maffltt, 300. Cass v. Bellows, 239, 327, 332, 335. Cambridge v. Chandler, 335, 336. v. Dillon, 100, 101, 256, 525. v. Lexington, 478. Castelloe. St. Louis Circuit Court, 516. Camden v. Allen, 13. Castner v. Styer, 195. Camden, etc, R. R. Co. v. Com'rs of v. Symouds, 195, 196. Appeals, 144, 150. 171. Catlin e. Hull, 4, 43, 65, 66, 271, 272. Camden, etc., R. R. Co. «. Hillegas, Catterlin v. Douglass. 307. 144, 150, 295. Caultield v. Bullock. 551. Cameron, In re, 464. Cavis v. Robertson, 332, 333. Cameron, Petition of, 217. Caykendall ex parte, 515. Campbell «. Union Bank, 225. Cent. Pac. R. R. Co. e. Corcoran, 547. v. Webster, 195, 196. Cent. Pac. R. R. Co. e. Placer Co., 533. v. Wilson, 231, 276. Central Park, Matter of, 358. Campbell County Court v. Taylor, 209. Center, etc., Co. v. Black, 541. Canal Bank v. Albany, 459. Chaffee v. Granger, 467. Canal Co. e. Commonwealth, 146. Chalkere. Ives, 292, 562. Canal and Walker Streets, Matter of, Challis t>.Parker, 111, 112, 114, 400. 358, 528. Chambers v. Satterlee, 133, 149, 279, Canal Street, Matter of, 459, 528. 418,422,436,451, 470, 529. Canal Trustees v. Chicago, 147. Chandlere. Bradish,247. Cannell v. Crawford County, 293. «. Moulton, 341. Cannon v. New Orleans, 262. v. Nash, 510. Cantwell v. Owens, 198.. v. Spear, 218. 293, 382. Capron v. Raistrick, 332. Chapin v. Curtenins, 367, 376. Carbon Iron Co. v. Carbon Countv, Chaplin v. Holmes, 543. 163, 170. Chapman v. Brooklyn, 570. Cardigan v. Page, 191, 237, 248, 279, v. Doe, 325, 354. 295, 344. v. Mull, 348. Cardinel v. Smith, 573. v. Templeton. 379, 383. Carey v. Giles, 205. Chappee v. Thomas, 507. Cargill v. Power, 370. Charity Hospital e. Stickney, 138. Carithers v. Weaver, 346, 347, 379, 383. Charles River Bridge v. Warren Carleton v. Ashburnham, 264, 559. Bridge, 4. v. Salem, 575. Charles v. Waugh,326, 359, 361. v. Whitcher, 192. Charleston v. Branch, 151. Carlin v. Cavender, 470. e. Stacy, 499. Carlisle v. Marshall, 271. v. State, 158. TABLE OF CASES. XXVU

Charlestown e. Countv Commission Clark v. Davenport, 209, 256. ers, 263, 264, 271, 535. v. Dutcher, 567. Chase v. Blackstone Canal Co., 518. v. Hall, 221, 222. Chauvenet e. Commissioners, 43. v. Janesville, 251. Cheaney e. Hooser, 4, 47, 51, 57, 70, v. Mowyer, 337. 120, 252. v. Norton, 554. Cheatham v. Howell, 337. v. Thompson, 352, 356. Cheever v. Merritt, 560, 562. Clark County Court v. Turnpike Co., Chegaray v. Jenkins, 147, 560, 565. 525. «. New York, 150. Clarke v. Strickland, 336, 342, 354. Cheney e. Waltham, 269. Clarkston «. Rogers, 413. Cherokee Ins. Co. e. The Justices, 273. Clascu e. Shaw, 409. Cheshire «. Howland, 192, 501, 561. Clayton v. Chicago, 314. Chestnut e. Marsh, 362. Cleghorn v. Postlewaite, 266, 267, 268, Chicago v. Baer, 437, 449, 458. 541, 547. v. Chicago, etc., R. R. Co., 209. Clemens v. Baltimore, 473. v. Colby, 148. Clement v. Everest, 538. e. Larned, 118, 180, 437, 449. Clemons v. Lewis, 294, 305. v. Lunt, 388. Cleveland v. Wick, 421, 422. v. People, 466. Clinton's School District Appeal, 140, v. Wright, 257, 354. 528, 541. Chicago, etc., R. R. Co. v. Boone Co., Clippingere. Fuller, 522. 134. v. Hepbaugh, 99. v. Frary, 528, Cliquot's Champagne, 203, 205. 543, 544. Clopton v. Phila., etc., R. R. Co., 306. v. Page, 272. Clough v. Monroe, 195, 196. Chickcring v. Faile, 289, 346, 348. Clugase. Penaluna, 299. Chicopee v. County Com'rs, 288. Clute v. Barron, 341. Chi Ids v. Shower, 372. Coblens v. Abel, 565. Chiles e. Commonwealth, 262, 315. Coburn v. Richardson, 127. v. Davis, 384. Cochrane. Collins, 468. Chilvers e. People, 404, 407, 409, 414. v. Guild, 305. Cholmondely v. Clinton, 348. Cocke v. Halsey, 186. Choteau v. Jones, 346, 349. Cockrell v. Smith, 196. Christian v. Ashley County, 504. Codman «. Johnson, 149, 446. Christian, Ex parte, 504. Cody v. Lennard, 537. Christ's Church v. Philadelphia, 54, Cofer v. Brooks, 379, 383. 145, 566. Coffinger v. Rice, 346. Christy v. Minor, 325, 354. Coffman e. Keightley, 100. Christy's Administrators v. St. Louis, Cohen v. Sharp, 543. 566. Coite e. Conn. Mut. Ins. Co., 168, 393, Church v. Baltimore, 529. 394. v. Sterling, 192. v. Society for Savings, 4, 5, 58, Cincinnati v. Bryson, 209, 391, 409, 128, 168, 393. 394. 412, 414. v. Wells, 191, 328,332. r. Buckingham, 414. Colburn «. Ellis, 189. v. Gwynne, 175. Colby v. Russell, 290, 554. Cincinnati College t. State. 147, 458. Colchester v. Kewney, 146. Cincinnati Gas Light Co. v. State, 409. Colerain v. Bell, 500. Cincinnati Mut Health Ass'ce Co. v. Collamer«. Drury, 561. Rosenthal, 44. Collector v. Day, 58, 392. City Council «. St. Phillip's Church, College Street, Matter of, 147. v. 395. 130. Collins Chicago, City Council ad*. State, 158. v. Louisville, 409. Anderson, 297, 560. Claflin v. Hopkinton, 100. Colman v. v. Thayer, 569. Colton e. Beardsley, 188. Hanchett, 549. Clapp v. Cedar County, 251. e. v. Guest, 244, 385. e. Hartford, 426, 454, 456. Columbia Columbia v. King, 525. Clark v. Axford, 558. County Co. v. Vanderpool, «. Commonwealth, 186, 191. Columbian Manf. 146. v. Connor, 356. 145, v. Folsom, 100, 127, 229. v. Crane, 215, 290. Comer xxviii LAW OF TAXATION*.

Commercial Bank v. Woodside, 227, Commonwealth v. Pittsburgh,481,514, 230, 277. 525. Commercial National Bank v. Iola, 79. v. Provident Inst., 58. Commissioners e. Duckett, 132. v. Rodes, 501, 505. v. Patterson, 51, 390. v. Rink, 267. Commissioners, etc. v. Jordan, 391. e. Savings Bank, 127, Commissoners v. Supervisors of Car 296. thage, 533. v. Stodder, 391,409. Commissioners of Clay County v. v. Smith, 413. Markle, 539. i'. Supervisors of Col- Commissioners of Roads e.Dennis,391. 541. Commissioners of Schools v. County «. Thayer, 391. Commissioners, 524. v. Thornly, 414. Common Conncil v. Ahrens, 390. v. Wilsou, 509. Common Council of Albany, Exparte, v. Woods, 426, 430 294, 524. 448, 460. Commonwealth e. Alleghany County, v. Wyoming Valley 524. Canal Co., 315. v. Berkshire Life Ins. Comstock e. Beardsley, 334, 365. Co., 394. Concord v. Boscawen, 123. e. Bird, 55. Cone v. Hartford, 401, 426, 427, 449. e. Brennan, 414. Cones e. Wilson, 304. v. Byrne, 301, 391,410. Coney v. Owen, 372. v.Canal Commission Conklin v. Commissioners, 548. ers, 194. Conley e. Chedic, 43, 538. e. Cary Improving Conlin v. Leaman, 468, 529. Co., 168, 529. Conrad v. Darden, 334. v. Cleveland, etc., R. v. Ithaca, 571. R. Co., 272. Conway, Ex parte, 516. v. Coltou, 412. Conway v. Cable. 211, 228, 320, 362, v. Commissioners of 375, 377. Allegh'yCo.,252. v. Younkin, 243. v. Common Council v. Waverly, 537, 543. of Pittsburg, 256. Con well v. Connersville, 111, 122, 164, «. Fayette, 146. 169. v. Fayette County R. v. O'Brien, 138. R. Co., 56, 146. Cook e. Hackleman, 356. e. Fowler, 190. v. Ipswich Local B'd Health,233. v. Hamilton Man'Pg «. Leland, 301. Co, 58, 66, 168, «. Norton, 289, 323. 170, 393. v. State, 150. e. Hays, 43, 270. Cook County v. Chicago, etc., R. R. e. Holbrook, 414. Co., 528. 536. «. Keenan, 414. Cooley v. Granville, 91, 548. v. Lowell Gas Light e. O'Conner, 194. Co., 170, 272,391, v. Waterman, 280, 347. 393. Coombs v. Warren, 279, 286, 346. v. McCombs, 186,190. Coon v. Congden, 560. «. McWilliams, 96. Cooper e. Ash, 172. v. Melton, 44, 64,387. e. Brockwav, 285. v. N. E. Slate & Tile v. Bushley, 368. Co., 127, 170, 221. v. Moore, 190. «. Newburyport, 478. v. Rowe, 254. v. Ocean Oil Co., 272. Cope v. Rowlands, 299. «. Pennsylvania Gas Corbett v. Bradlev, 216. Coal Co., 273. e. Nutt, 363. v. Pennsylvania Ins. Corbin v. Hill, 224. Co.,"221. e. Woodbine, 537. v. People's Savings Corfield v. Coryell, 43, 64, 270. Bank, 393. Corkle v. Maxwell, 566. v. Philadelphia, 192, Corliss v. Corliss, 220. 498,561, 567. Cornell v. Barnes, 560. TABLE OF CASKS. XXIX

Cornwall v. Todd, 207, 270. Cruikshanks v. Charleston, 37, 211, Cornwell e. Connersville, 274. 244, 507. Couch e. McKee, 383 Crum v. Burke, 323, 332, 378. Coughran v. Gutchens, 236. Crutchfield v. Wood, 563. Coutson v. Harris, 162, 380. Culbertson v. Cincinnati, 544. v. Portland, 543, 546. Culver v. Hayden, 219. County Commissioners e. Claggett,303 Cumberland Marine R. v. Portland, 164, v. Clarke, 338. 169, 274. «. Parker, 291, Cuming v. Brooklyn, 472. 570. Cummings e. Frye, 205. County Court v. Marr, 528. v. Police Jury, 446. v. Robinson, 246. Cummins v. Clark, 189. County Judge v. Shelby R. R. Co., 114. Cunningham v. Mitchell, 557,560,561. County Levy, Case of, 51. Curl v. Watson, 365, 367. Cousins v. Allen, 367. Currie v. Fowler, 287, 316, 353. v. Commonwealth, 390. Curry v. Hinman, 293, 320, 322, 362, Cover e. Baytown, 100, 101. 375. Covington v. Boyle, 49, 306, 451. Curtis v. Supervisors of Brown Co., e. Casey, 182, 464, 465. 286. v. Powell, 212, 567. v. Whipple, 69, 77, 87, 88. v. Southgate, 120. Cushing v. Longfellow, 344. Covington, etc., R. R. Co. v. Kenton Co. v. Newburyport, 85, 253, 479. Court, 255. Cuthbert v. Conly, 386, 406. Covington Drawbridge v. Auditor of Cutting e. Gilbert, 545, 565. Warren Co., 138. Cuttle v. Brockway, 231, 332, 334, 342, Cowell v. Washburn, 352. 343, 352, 368. Cowgill v. Long, 220, 225, 232. Cuykendall, Ex parte, 515. Cowles u. Brittain, 39, 40, 390. Cypress Pond Draining Co. v. Hooper, Cox e. Clift, 542. 52. Coxe v. Gibson, 340, 351. «. Sartell, 368. v. Wolcott, 346, 347, 368. D. Coy v. Lvons City, 214, 524. Craft v. Tuttle, 395. Dacre's Case, 191. Craig v. Bradford, 220. Daggett v. Everett, 198, 301 507. v. Burnett, 408. Dafley v. Swope, 36, 244, 427, 443, 455. e. Flanagin, 315, 364, 372, 374. Daily v. Newman, 362. Crandall v. Nevada, 59. Dakm v. Hudson, 359, 510. Crane e. Janesville, 280, 543. Dale v. Governor, 55. e. Reeder, 317. v. McEvers, 306. Cranmer v. Hall, 372, 377. Dalton v. Fenn, 353. Crapo v. Stetson, 13. e. Lucas, 382, 383. Crawford v. Burrill, 146, 147. Danforth v. Williams, 301. «. Stewart, 343. Daniel e. McCorrell, 227. Creighton «. Manson, 306. v. Sullivan, 269. e. Scott, 428, 450, 456, 463, Daniels v. Nelson, 303. 473. Darling v. Gunn, 266, 268, 291, 541. v. Toledo, 467. Darlington v. New York, 480. Crenshaw v. Slate River Co., 78. Dartmouth College v. Woodward, 56, Creote v. Chicago, 180. 494. Crocker v. Crane, 194. Dater v. Earl, 300. Cronan v. Municipality, 466. Daughdrill v. Ins. Co., 172. Crook e v. Andrews, 277, 543. Davenport v. Dow, 545. Crosby v. Lyon, 133, 154, 436. v. Railroad Co., 4. Cross V. Milwaukee, 233. Davis v. Farnes, 217. Crow e. Hudson, 195. v. Minor, 384. v. State, 64. v. Police Jury, 185. Crowell v. Goodwin, 343, 344. v. Simms, 337. v. Hopkinton, 69, 100, 101, 229. v. State Bank, 225. Crowley v. Cropley, 148, 402, 455. Davison v. Ramsay County, 1. Cruger e. Dougherty, 209, 257, 278, Dawley v. Van Court, 382. 354. Day e. Justices of Fleming, 516. XXX LAW OF TAXATION.

Dayton v. Rounds, 525. Directors of Poor v. School Directors, Dean v. Borschenins, 228, 233, 537. 59, 89, 131. e. Carron, 423. Dishon v. Smith, 246. v. Charlton, 173, 209, 233. District Township v. Dubuque, 198. e. Early, 379. Dixon v. United States, 499. v. Gleason, 155. Doane v. Eldridge, 502 v. Madison, 542, 543. Dobbins v. Com'rs of Erie County, Deane e. Todd, 529, 538. 58. Deblois v. Barker, 400. Dodd v. Hartford, 538, 541, 542, 547. De Camp e. Eveland, 125. Dodge v. Woolsey, 55, 549. Deeds e. Sanborn, 120. Doe v. Allen, 334. Deen v. Wills, 323. v. Attica, 196. Deerham v. People, 361. v. Deavors, 37. De Graw v. Taylor, 379. v. Flagler, 354. De Graw St., Matter of, 358, 420, 449, v. Hearick, 379. 464. v. Insurance Co., 354. Do Grr ot v. Van Duzer, 44. v. Leonard, 326. Deimai. e. Fort Madison, 120. v. McQuilkin, 248. De Lancy, Matter of, 158, v. Roe, 354. v. Goddin, 516. v. Snaith, 201. Delaplaine v. Cook, 356. v. Sweetzer, 354. Delaware Div. Canal Co. v. Common Donnel v. Bellas, 339, 343, 345. wealth, 215, 233. Donohue v. Veal, 353. Delaware R. R. Tax, 35, 146. Donovan v. Insurance Co., 262, 263. Delenger e. Higgins, 195. Doolittle v. Supervisors of Broome, Deming e. Corwm, 359. 548. Den v. Carron, 308, 423. Dorc e. Gray, 426. v. Terrell, 322. Dorgan v. Boston, 104, 113, 420, 430 Denham v. People, 359. 442, 449. Denike v. Rourke, 353. Dorr v. Boston, 571. Denn v. Diamond, 201. Dorrance St., Matter of, 430, 431, 444 Dennett e. Crocker, 328. 449. Dennis v. Maynard, 13. Dorwin v. Strickland, 554, 555, v. Shaw, 560. Dothage v. Stewart, 372. Denny «. Mattoon, 225, 227. Dougherty e. Dickey, 322. Densmore e. Haggarty, 306. v. Henarie, 306. Dentler e. State, 317, 362, 364, 366. e. Miller, 468. Denton v. Jackson, 123. Doughtv v. Hope, 194, 209, 221, 228, De Pauw v. New Albany, 14, 35. 257, 354, 355, 365, 366, 472. Des Moines v. Door, 542. Douglass, Petition of, 219. Desmond v. Machias, 43. Douglass v. Dangerfield, 280, 349. De Soto Co. e. Dixon, 506. v. Placerville, 309, 549. Detroit v. Corey, 132, 482. e. Short, 345. Detroit v. Weber, 504. v. State, 150. Detroit Young Men's Society «.Detroit, r. Tullock, 379. 287. v. Wickwire, 190. Devaux «. Detroit, 545. Douglass, In re, 214. Devor v. McClintock, 176. Dover St., Matter of, 357. De Witt v. Hays, 272, 389. Dow ,e. Backer, 552. Diamond Coal Co. e. Fisher, 328. v. Sudbury, 14, 261, 568, 570, Dicas v. Lord Brougham, 550. 571. Dickens e. Jones, 563. Dowdncy e. New York, 305. Dickerson e. Breedan, 382. Downer e. Boston, 456. Dickinson e. Billings, 553, 571. v. Woodbury, 190, 191, 305, Dictrick v. Mason, 231, 280, 342, 367, 561. 369. Downer's Administrators v. Smith, 348. Dike v. Lewis, 286. Downey v. Nutt, 343. Dikcman v. Dikeman, 370. Downing v. Roberts, 561. e. Parish, 378. 13.Rugar, 193, 194. Dillingham v. Brown, 383. Dows v. Chicago, 536, 541, 543. e. Snow, 121, 154, 551, 553, Dox v. Postmaster General, 504. 556. Doyd v. New York, 482. TABLE OF CASES. xxxi

Drainage of Lands, Matter of, 418,459. East Saginaw Salt Manuf. Co. v. East Draining Co. Case, 53, 101, 334,397, Saginaw, 54. 424 438, 455. East St. Louis v. Wehrung, 49, 387, Drake v. Phillips, 209, 539, 549. 390. Drew v. Davis, 296, 554. v. Weider, 413. Drexel e. Commonwealth, 169, 262, Eastman e. Bennett, 195, 196. 315, 386. v. Curtis, 195. e. Bridges, 216. v. Little, 337. Dryfuss * Drysdale v. Pradat, 386. Easton v. Calendar, 551, 552, 555. Duanesburgh e. Jenkins, 493. . v. North, 367. Dubois v. Campau, 346, 349. •e.Perry, 356. v. Hepburn, 363, 366. Easton Banke. Commonwealth, 55. Dubuque v. Life Ins. Co., 387. Eddy v. Wilson, 102, 249, 250, 295. v. Wooten, 230, 335. Edenton v. Copeheart, 47. Dnbuque Co. v. Railroad Co., 251. Edgarton v. Hart, 362. Dubuque, etc., R. R. Co. v. Webster v. Schneider, 346. County, 138. Edt;erton e. Bird, 376, 879. Ducat v. Chicago, 44. Edwards v. James, 220. Dudley v. Jamaica Pond Aqueduct Egan v. County Court, 388. Co., 391. Eggleston e. Charleston, 14. v. Little, 339, 340. Egyptian Levee Co. v. Hardin, 402, v. Ross, 573. 425, 427, 443, 455. Dudley's Ex'rs v. Oliver, 255. Eitel v. Foote, 359, 362. Duer v. Small, 64. Elam v. State, 315. Duffy, In re, 320. Elbin v. Wilson, 551. Dugan v. Baltimore, 13. Eldred e. Sexton, 190. Dugro, In re, 174, 422. Eldridge v. Heneager, 411. Dukes v. Rowley, 289, 361, 362. v. Kuehl, 231, 356, 376, 379. Duncan v. Smith, 387. Ellicott v. Levy Court, 523. Dunden e. Snodgrass, 225, 285. Elliott v. Eddins, 326, 335. Dunham e. Chicago, 134, 155, 235, 236. v. Miller, 501. Dunklin County v. District Court, 520. v. Swartwout, 565, 566, 567. Dunlap v. Gallatin County, 13. Ellis e. Hall, 111, 276, 277. v. Hunting, 560. e. Kenyon, 327. Dunleith, etc., Bridge Co. ». Dubuque, Ellsworth v. Grand Rapids, 574. 150. Elmendorf v. New York, 221. Dunn v. Relyea, 285. Elston v. Kennicott, 289, 353, 362. e. Winston, 279, 280, 289. Ehvell v. Shaw, 296, 345. Dunnell Manuf. Co. v. Pawtucket, 264, Embury v. Connor, 358. 571. Emerick v. Sloan, 573. Dunovan v. Green, 479. Emery v. Bradford, 436, 468, 529. Du Page County*. Jenks, 528. e. San Francisco Gas Co., 133, Durach's Appeal, 75, 127, 129, 252, 148, 425, 436,449,461. 384, 390, 410. Emmerson v. Saltmarshe, 426. Durant v. Eaton, 538, 552. Entrekin v. Chambers, 338 v. Supervisors, 13. Eppinger v. Kirby, 289, 361. Durgan's Appeal, 305 Erie R. R. Co. e. Commonwealth, 55, Durham v. Rochester, 386. 162. Dwight v. Boston, 168, 271. v. Pennsylvania, 55, v. Springfield, 531. 151. Dwinnels v. Parsons, 552. v. State, 63. Kunkle, 451, 473. Dyer v. Boswell, 354. Ernst v. 443, Ersklne v. Hohnbach, 560, 561, 564. v. Van Arsdale, 568. Ervine's Appeal, 225. E. Eschbach v. Pitts, 306, 307, 473. Espy e. Fort Madison, 567. Eager, In re, 174,528. Estabrook v. Hapgood, 195. Estey v. Mobile, 392. Eames v. Johnson, 220, 562. v. Westminster, 101. Earl v. Camp, 563, 565. Etchinson Association v. Bresenback, Early v. Doe, 326, 335. 423. East Kingston v. Towle, 224. xxxu LAW OF TAXATION.

Evans v. Bradford, 305. First Parish in Sherburne v. Fiske, Evansville e. Pfisterer, 573. 189, 553. Eve v. State, 537. First Presbyterian Church v. Fort Everett v. Bebe, 341. Wayne, 147, 219, 418. E%'erett's Appeal, 395, 528, 540. Fish v. Brown, 276. Ewiug v. St. Louis, 542. v. Brunette. 348. Exchange Bank of Columbus v. Hines, Fisher v. Horicon Co., 77. 1, 153. Fiske v. Framingham, etc., Co., 77. Extension of Hancock St., 4, 422, 448, v. Hazard, 100. 464. Fitch e. Casey, 354. Eyre v. Jacob, 22, 66, 163, 392. e. Pinchard, 326. Ezekiel v. Dixon, 198. FitchburgR. R.Co. v. Prescott, 165. Fhigg v. Palmyra, 524. Flanagan v. Grimmet, 316. Flanders e. Cross, 875. F. Fleece v. Goodrum, 196. Fleming v. Mershon. 549. Factory Co. v. Gardiner, 145, 166, 271, Fletcher v. Oliver, 129, 132, 154, 180. 392, 554. v. Oshkosh, 466. Fairbanks e. Kittredge, 264, 271, 554. Flint v. Boston, 61. Fairfax's Devisee v. Hunter's Lessee, v. Sawver, 307, 325, 335. 317. Flint, etc., Plankroad Co. v. TVoodhull, Fairfield v. Ratcliffe, 209, 401, 446. 75. Falkner v. Hunt, 272. Flovd e. Barker, 550. Falmouth v. Watson, 47, 106, 122, 410. e. Edenton, 386. Farmers & Merchants' Bank v. Chester, v. Gilbreath, 535, 536, 542, 546. 190. Flud v. Pennington, 195. Farmers' Loan & Trust Co. v. N. Y., Foley v. Commissioners of Revenue, 168, 171. 207. Farnum v. Buffum, 286, 337, 338. Fonda v. Sage, 545. Farr v. Haughey, 369. Foote e. Linck, 539. Farrer e. Fessenden, 248, 249. v. Milwaukee, 539. Fauvia v. New Orleans, 480. Forbear v. Halsey, 356. Favor v. Philbrick, 299. Forbes v. Appleton, 566. Faxon v. Wallace, 366, 368. v. Halsey, 356. Fell v. Ccssford, 382. Ford v. Clough, 498, 500, 560. Fellows v. Denniston, 275, 341. Fortman v. Ruggles, 360, 361. Fenelon's Petition, 14, 448. Fosdick v. Perrysburg, 256. Fenwick v. Gill, 372. Foss v. Chicago, 49. Ferguson v. Landram, 101. Foster v. County Comm'rs, 62, 572. v. Miles, 353. «. Hall, 269. Ferris v. Coover, 259, 325. e. McDivitt, 378. Fetterman v. Hopkins, 189. e. Thurston, 300. Field v. Boston, 261. Fournier «. Municipality, 466. Fifield v. Close, 58. Fourth Avenue, Matter of, 357. Finley «. Brown, 364. Foust v. Ross, 378. v. Philadelphia, 161, 271. Fowler v. Beebe, 186, 189, 190. Finney v. Oshkosh, 466. v. Danvers, 100. Fire Department v. Noble, 44. v. Halbert, 371. e. Wright, 44. v. St. Joseph, 451, 538, 543. Fire Department of Milwaukee v. Hel- Fox v. Cash, 341. fenstein, 44, 144. v. Fox, 195. Fire Dist. v. County Commissioners, v. Kockford, 12. 194. v. Turtle, 359, 360. Fireman's Benevolent Association v. Foxcroft v. Nevens, 290, 500. Lounsbery, 44. Fox's Adm'rs v. Commonwealth, 146. First Ecclesiastical Society e. Hart Fractional School District v. The ford, 296, 572. Joint Board, 530, 549. First National Bank v. Douglass Co., Francis v. Russell, 307. 395. Francis' Lessee v. Washburn, 359, 360. First National Bank of Hannibal v. Frank v. San Francisco Co., 524. Meredith, 395, 536. Frankfort v. Winterport, 99. TABLE CF CASES. xxxiii

Frankfort, etc., R. R. Co. e. Philadol- Gardner v. Brown, 345. phia, 409, 413. v. Hosmer, 195, 196. Franklin e. May berry, 400. v. People, 412. Franklin Ins. Co. v. .State, 129, 144. e. State, 144. 151, 152, 172. Frary v. Dnkin, 510, Garnett v. Farrand, 550, 552. Frazer v. Siebern, 537, 538. Garrett v. St. Louis, 431, 443, 449. Frazier v. Todd, 465. v. White, 354. Frederick v. Augusta, 210. v. Wiggins, 326. Freeholders v. Barber, 409. Gartside v. Easl St. Louis, 391. Freeland «. Hastings, 68, 69, 100, 101, Garwood e. Hastings, 287, 288, 346, 351. 247, 492. Gass v. Stinson, 502. Freeman v. Cornwall, 551. Gatzweller v. People, 414. v. Davis, 499. Gault's Appeal, 35, 363, 369, 377, 430. v. Kenney, 552, 554. Gavin v. Sherman, 327. e. Ogden, 532. Gaylord v. Scarff, 328, 327, 364. v. Thayer, 329, 355. Gearhart v. Dixon, 220, 248, 328. Freleigh v. State, 414. Genesee, etc., Bank e. Livingston Co., Fremont v. Mariposa County, 541. 534. French e. Baker, 390, 392. Genther e. Fuller, 231, 356. v. Edwards, 215, 267, 280, 344. George v. School District, 155, 246, 569. v. Kirkland, 424. v. Messenger, 276. v. Patterson, 325, 343, 354. Georgia e. Atkins, 58. Frentz v. Klotsch, 346. Geotchens v. Mathewson, 551. Frick v. Sterrett, 373. Germauia v. State, 391, 411. Friedman v. Siegel, 58. Gerry e. Stoneham, 93, 222. Friend v. Gilbert, 91. Gibb v. Washington, 186. v. Hamill, 551. Gibbons v. Ogden, 62. Frier e. State, 501. Gibbs v. County Commissioners of Frost v. Belmont, 99. Hampden, 518, 521, 535, Fry v. Booth, 220. 575. Fry's Election Case, 2S9. Gibson v. Bailey, 239, 333. Frye e. Bank of 11linois, 346. v. Howe, 131. Fullan v. Down, 569. v. Mason, 5, 35. Fuller v. Dame, 99. v. Robbins, 372. d. Gould, 158, 193, 550. Gifford v. New Jersey R. R. Co., o*9. v. Groton, 92. Gilbert e. Havermeyer, 472. v. Hodgdon, 346. e. Turnpike Co., 337. Fulsom v. Carti, 195, 196. Gilkerson v. Frederick Justices, 144, Fulton v. Davenport, 120. 392. Furman St., Matter of, 358, 446, 449, Gillette v. Hartford, 118, 119, 571. 459. Gilliam v. Reddick, 186, 190. Gilman v. Riopelle, 287, 379. v. Shebovgan, 55, 105, 144, 154, G. 156, 181, 458. Gilmore e. Holt, 190. Gaertner e. Fond du Lac, 533. v. Thompson, 372. Gage «. Billings, 543. Gilpatrick e. Saco, 528, 552. v. Chapman, 543. Girdner v. Stephens, 383. v. Currier, 552, 554. Glass v. Gilbert, 285, 287. v. Graham, 46, 481. e. White, 320, 357, 374. «. Rohrbach, 543. Glass Co. v. Boston, 166, 566. Gale e. Mead, 220, 221, 292, 562. Glasgow v. Rowse, 1, 141, 149, 175, 552, G:tlena v. Amy, 214, 524. 560. Galloway v. Jenkins, 546. Godard, Petitioner, 398. Galveston v. Snyder, 567. Goddard v. Jacksonville, 412. Games v. Stiles, 326, 328, 338. v. Seymour, 569. Garabaldi v. Jenkins, 278, 301, 334, 369. Goddin v. Crump, 75, 96, 123. Gardiner e. Gardiner, 554. Gcenen, v. Schroeder, 370. «. Gcrrish, 346. Goewey v. Urig, 326. v. State, 172. Gooch v. Gregory, 524. Gardiner C

v. School District, 268, 295. e. Detroit, 467. Griswold Goodrich «. Seeley, 224, 356, 377. v. Lunenburg, 232, 254, 296. Grocsbeck e. Raymond, 560. v. Turnpike Co., 421, 438, 488. Grumon Guilford v. Supervisors of Chenango, Goodwin v. Perkins, 221, 293, 562. 70, 92, 480. Gordon v. Baltimore, 146, 164, 165. Guin:ird e. .Marshall Countv, 321. v. Cornes,87, 111, 117, 458, 490. II. R. Co. «. Morris, 290. v. Farrar, 550, 551. Gulf v. Ward, 99. v. New Brunswick Bank, 171. Gulick Gunnison v. liochn, 379. v. The Appeal Tax Court, 53. Gunn'sAdm'r v. Pulaski County, 516. Gordon's Executors e. Baltimore, 144, Gunter v. Leckey, 392. 165, 167, 168. Guruee v. Chicago. 422. Gore e. Martin, 560. Gurr v. Scudds, 202. Gorgas e. Blackburn, 524. Gustin v. School District, 254. Gor'ham v. Hall, 500. Guy v. Washburn, 569. Gormiey's Appeal, 306. Gwin v. Van Zandt, 338. Gossett v. Kent, 333, 359. Gouverneur v. New York, 472. Gove e. Epping, 69. 100. Governor v. Allen, 499. «. Montgomery, 192. v. Powell, 506. e. Chamberlin, 240. Gozzler v. Georgetown, 422. Hadlcy Tankerslcy, 355. Grafton Bank v. Kimball, 554. v. e. Hancock, 92. v. Reynolds, 506. Hadscll Graham Mason, 565, Granby v. Thurston, 177. Haifa v. Supervisors of Yolo, 4, 39, 54, Granger e. Parsons, 259. Hagar v. 423, 424, 574. Grant v. Davenport, 549. v. II. H. Co., 169, 272, 299. Gravelroad Co. v. Black, 528. Haight v. School District, 247. Graves v. Bruen, 328. Haines v. Stinson, 111. v. Chapin, 549. Hairston Gray Branscum, 316. e. Coau, 368. Hale t. Cushing, 191, 1.92, 219, 220. Barrington e. County Commis v. Great Kenosha, 105, 144, 148, 181, sioners, 16, 43. v. 256, 418, 446. Great Falls Manuf. Co. e. Fernald, 77. v. Philadelphia, 225. Green v. Craft, 277. Haley v. Collins, 327. Green e. Lunt, 286, 287, 337. Hall v. Hall, 301. v. Lowrey, 320. v. Kellogg, 332, 356. e. Mumford, 552. v. Ctark, 382. v. Van Buskirk, 43. Halloway e. Sawyer, 121. e. Watson, 276. Ham v. Burr, 354. Greenbanks v. Boutwell, 102, 248. Hamilton ». Fond du Lac, 231, 278, «. King, 569. Greenbaum 280, 543, 'Greene v. Burke, 189. v. State, 522. v. Mumford, 538, 541, 542, 552. v. Valiant, 329. Greenough «. Fulton Coal Co., 260. e. Wright, 383. v. Greenough, 34, 225. Co. v. Massachusetts, 58, 168, Greensburg v. Young, 400, 448. Hamilton Jamison, 101, 190. 171, 393. Gregg v. Bridge Co. v. Overseers Strange, 196. Hammersmith v. Hammersmith, 426. Brooks, 550, 557. of Gregory v. Philadelphia, 36, 105,421, Gridley v. Clark, 552. Hammette. 422, 446. Griffin, In re, 191. 428. e. Hannin, 323. e. Crippen, 287. Hammond Griffin Case, 32, 44. e. Dogan, 431. Hampden's Hampshire v. Franklin, 47, 176, 484. v. Mixon, 316. Street Extension, 4, 422, 448, v. Rising, 320, 552. Hancock 464. Griffin's Ex'r e. Cunningham, 227. Hand v. Ballard, 355, 356, 365. Griffith e. Carter, 43. Hanlon v. Westchester Co., 536, 543. Grim v. School District, 2, 100, 127, e. Allen County, 4, 5. 228, 232, 569. Hanna Haunell «. Smith, 308, 333, 336. Grimmer v. Sumner, 364, 543. Hannewell v. Charleston, 542. Giindley e. Barker, 194. TABLE OF CASES. XXXV

Hannewinkle v. Georgetown, 536, 542, Hardware! e. Drainage Co., 46, 52, 486, 543. 546 Hannibal a. Guvott, 391, 412. Harwich v. County Commissioners, Hannibal, etc., R. R. Co. v. Shacklett, 478. 146, 152, 164. Hasbrouck v. Milwaukee, 482, 484, 524 Hanscom r. Hinman, 280. Haskell v. Bartlett, 13, 335. Hanson «. Vernon, 1, 68. v. Putnam, 346, 347. Harbeson e. Jack, 276. Hassette. Walls, 13. Harbor Commissioners v. State, 116. Hatch v. Buftalo, 534, 535. 542, 543. Harlxjr Master v. Railroad Co., 62. Hathaway v. Addison, 571. Hardaway e. The County Court, 506. v. Ellsbree, 276, 277. Hardcastle v. State, 248. e. Goodrich, 561. Hardenburg v. Kidd, 34, 344, 345, 543. v. Phelps, 195. Hardin e. Crates, 382. Hatzfield v. Golden, 99. Harding e. Funk, 77. Hawks v. Baldwin, 195. v. Grodlett, 77. Hawley v. Mitchell, 327. Hardy v. Yarmouth, 269, 271. Hayden v. Dunlap, 220. Harlan's Heirs v. Seaton's Heirs, 316. v. Foster, 280, 281, 342. Harley e. Street, 338. Hayne v. Deliesseline, 16, 270. Harman Street, Matter of, 357. Haynese. Heller, 353. Harman v. Taffenden, 551. Hays v. Brake, 560, 562. Harmer e. Boling, 543. v. Steamship Co., 43, 62, 270. Harmon e. New Marlborough, 176, 261 Haywood v. Savannah, 251. e. Stockwell, 308. Haven e. Essex Company, 77. Harmanv v. Osborne, 209. Hazzard v. Heacock, 473. Harper i. Com'rs, 37,40, 270, 507. Head v. Fordyce, 545. v. Mechanics' Bank, 227. v. James, 542. e. McKeehan, 231, 385. Heard v. Walton, 364. Harrington v. Commissioners, 550. Heath, Ex parte, 220. v. Hilliard, 306. Heffher v. Commonwealth, 522. v. Taylor, 195. Heft v. Gephart, 231, 276, 323, 332. v. Worcester, 304, 307,308, Heine v. Levee Commissioners, 34, 35, 353. 305, 526. Harris e. Jays, 186. Heinman e. Stover, 14. e. Roof, 99 Heise v. Columbia, 386, 407. e. Runnels, 399. Hellenkamp v. La Fayette, 573, 574. v. Tyson, 285. Helveye. Huntington Co., 497. v. Wood, 14, 37, 302. Hemingway v. Machias, 552. Harrison e. Bridgeton, 479. Hendenburg v. Kidd. 543. v. Haas, 537,543. Henderson v. Baltimore, 257, 463, 464, v. Roberts, 348. 465. v. Vicksburg, 43, 51, 270. e. Lambert, 118. v. Willis, 23, 373. v. Oliver. 231,852, 376,379. Harrison County Commissioners v. v. Staritt, 374. McCarty, 220. Henderson's Distilled Spirits, 208, 319. Harrison Justices e. Holland, 47. Hendrick v. West Springfield, 467. Harshaw e. Taylor, 359. Henley e. Street, 379. Hart v. Brooklyn, 400. Henmm v. Stephens, 553. Hart v. Henderson, 228, 375. Henry v. Chester, 153, 180, 209, 569. Hart v. Holden, 100. v. Edson, 554. e. Plum, 146, 219. v. Gregory, 305, 539, 542, 543. Hartford v. Chipman, 545. 'e. Horstick, 303, 569. Hartford Bridge Co. v. East Hartford, v. Sargeant, 560. 176, 177. Hepburn v. Curts, 232. Hartford Fire Ins. Co. v. Hartford, 273. Hcrrick e. Randolph, 55. Hartland v. Church, 43. Herrimau v. Stowers, 269. Hartley v. State, 508. Horsey v. Milwaukee Co., 537. Harrwell v. Armstrong, 101. v. Supervisors, 154. v. Littleton, 241. Hervey v. Chester, 153. Harvard College v. Boston, 146, 149. Hess v. Herrington, 378. v. Gore, 269. Hessler v. The Drainage Commission- Harvey v. Thomas, 76. ers, 497. sxxvi LAW OF TAXATION.

Hewes e. Reis, 209. 215. Holman v. Johnson, 300. Hewison e. New Haven, 482. Holmes v. Baker, 254, 546, 549. Heywood v. Buffalo, 534, 536, 543. v. Carley, 452. Hibbard «. Garfield, 264. «. Jersey City, 421. Hickey v. Hinsdale, 221. v. Taber, 305. Higgins v. Crosby, 346. Holroyd v. Bean, 550. High v. Shoemaker, 40, 287, 315. Holton v. Bancor, 528, 552. Higham & Quincy Co. v. Norfolk v. Milwaukee, 421, 431, 449. County, 478. Holt's Appeal, 247. Hightown e. Freedle, 353. Holt's Heirs v. Hemphill's Heirs, 326. Hilbish v. Catherman, 1, 101. Home of Friendless v. Rouse, 53, 54, 55. v. Hower, 21)2, 562. Home Ins. Co. v. Augusta, 133,386,387. Hildreth v. Lowell, 401. Homer v. Cilley, 308, 333. Hill v. Decatur, 413. Hone v. Boston, 552. v. Figley, 560. Hood e. Lynn, 93. v. Grant, 1U5. Hood's Estste, 43. v. Higdon, 111, 143, 145, 252,431, Hooper v. Baltimore, 43. 443, 449. 473. v. Ely, 546, 549. e. Kricke, 379. e. Emery, 68, <*,9,90. v. Lund, 316. Hoozer v. Buckner, 304. v. Mason, 335, 336. Hope v. Deadei ick, 51. v. Mowry, 286. e. Sawyer, 338, 375. v. Sellick, 550. Hopkins v. Lovell, 038. v. Supervisors of Livingston, 571. v. Sandid-re, 308, 317, 319. v. Supervisors of Oneida, 517. Horn v. Whittier, 192, 499. Hills v. Chicago, 357. Horton v. School Commissioners, 85, Himmelman v. Carpenter, 306. 479. v. Cofran, 256. Hospital v. Philadelphia, 54, 145, 566. v. Oliver, 13. Houghton v. Austin, 33, 49, 291, 543, v. Spanagel, 13. 547. v. Steiner, 279. v. Davenport, 248, 301. Hinchman v. Whetstone, 384. House v. State, 256. Hinckley v. Buchanan, 195. Houston, etc., R. R. Co. v. State, 300. Hines e. Leavenworth, 149, 252, 438, Howard v. Bristol, 465. 454, 456. v. First Independent Church, Htngham, etc., Corp. v. Norfolk Coun 299, 430, 449, 465. ty, 94, 111, 113, 162. C. Proctor, 192, 194, 560. Hinman v. Pope, 375. T. Zeyer, 372. Hmson v. Lott, 63. Howe v. Boston, 529, 566. Hirn v. State, 391, 414. v. Russel. 323. Hirsh v. Commonwealth, 390. v. Starkweather, 14. Hitchcock v. Galveston, 418, 465. Howell v. Bristol, 105, 127, 182, 431, Hoadley v.County Commissioners, 271. 449, 489. Hobart v. Detroit, 174. v. Buffalo, 111, 257, 430, 463, Hobbs e. Clements, 307, 322, 335, 353. 571. Hobson v. Commonwealth, 507. v. Maryland, 146. v. Dutton, 322, 353. e. State, 4, 43, 146. Hodgdon v. Wight, 316, 317. Howland v. Eldredge, 515, 574. Hodges v. Buffalo, 93. Hoy 1 x. Commissioners of Taxes, 43. v. Nashville, 411. v. East Saginaw, 112, 430, 4-12, Hodgseu v. New Orleans, 138. 465, 499. Hoffer v. Matteson's Executors, 332. Hubbard e. Brainard, 207, 296, 569. Hoffman v. Bell, 219, 231, 276, 353, 356. v. Garfield, 233, 562- v. Harrington, 379. v. Johnson, 383. Hoggett v. Bigley, 550. Hubley v. Keyser, 285. Hogins v. Brashears, 338. Huckins v. Boston, 571. Holden v. Eaton, 306, 560, 561. Hudler e. Golden, 400. v. James, 383. Hudson v. Atchison County, 545. Hole v. Rittenhouse, 330, 378. v. Dailey, 516. Holland e. Baltimore, 209, 544. Huggins v. Hinson, 552. v. Osgood, 220. Hughes e. Kline, 468, 528, 529, 540, 541 v. San Francisco, 482. Hughey «. Horrell, 121, 326, 337. TABLE OF CASES. XXXVtt

Hugh By e. Van Wie, 221. Irving v. Browuell, 326. HuU e.'Dowling, 60. Irwin e. Bank of United States, 345. e. Supervisors of Oneida, 515, v. Miller, 249. 516. v. Trego, 345. Hume e. Wainscott, 228, 278, 279. Isaac v. Decker, 305. Humphrey e. Pegues, 54, 55. Isaacs v. Shattuck, 218, 336. Hungerford v. Hartford, 426. 'e. Willey, 191. Hunnewell v. Charlestown, 538, 542. Isle of Ely, Case of, 426. Hunsaker e. Wright, 134, 137. Iverslie Spaulding, 328, 332, 338. Hunt e. McFadgen, 323. Ives v. Kimball, 355. e. School District, 248. 'e. Lynn, 304, 364. v. Utica, 467. Hunt's Lessee e. McMahon, 372. Hunter v. Cochran, 322. J. v. Kirk, 195, 196. Huntington v. Brantlev, 307. Jackman v. School District, 253. e. Central" Pacific R. R. Jackson v. Babcock, 289, 342. Co., 60, 290, 543. v. Estey, 365. v. Smith, 522, 524. v. Morse, 322. Hurlburt o. Green, 270, 305, 564. v. People, 532. Hurley e. Rowell, 231. e. Sassaman, 276. v. Texas, 569, 571. v. Shepard, 308, 327. v. Woodruff, 356. v. Young, 220. 296, Huse v. Merriman, 297. Jackson Iron Co. v. Auditor General, Hutchins e. Doe, 296, 344. 61. e. Moody, 305. Jacksonville e. Holland, 412. Hutchinson e. Pittsburgh, 540. Jacobs v. Porter, 367. Hyde e. Joyes, 49, 400. James e. Bucks County, 521. Hylton e. United States, 5. v. New Orleans, 571. Jaques v. Kopman, 287. Jaquith v. Putney, 239, 242, 279, 343. I. Jarvis v. Silliman, 238. Jeffersonville v. Patterson, 536. Iddings v. Cairns, 231. Jeffrey v. Brokaw, 224, 231, 379. Hlinois Central R. R. Co. v. Blooming- Jenkins v. Andover, 86, 250. ton, 418. v. Charleston, 66, 121. Illinois Central R. R. Co. v. Irvin, 152, v. Kock County, 543. 170. e. Waldron, 551. Hlinois Central R. R. Co. v. McLean Jenks v. Wright, 329, 335, 339, 352, 365, Co., 55, 137, 172, 541. 368. Illinois Central R. R. Co. v. Rucker, Jennings v. Collins, 280, 281, 282. 516 v. Moss, 465. Illinois Conference Female College e. v. Stafford, 359. Cooper, 251. Jesse e. Preston, 325, 338. Illinois Mut. Ins. Co. v. Peoria, 168, Jewett v. Alton, 194. 393. v. Sharon, 549. Independence e. Noland, 412. Job v. Tibbetts, 308, 328. Indianapolis e. Mansur, 209, 422. John and Cherry Streets, Matter of, e. McLean, 146. 358. v. Sturdevant, 145. Johnson e. Ballou, 381. . Industrial University v. Champaign v. Campbell, 101. County, 131. v. Colburn, 296. . . Inglee v. Bosworth, 154, 552, 554, 571. v. Commonwealth, 167, 168. Ingrabam v. Doggett, 552. v. Drummond, 62, 546. v. McGraw, 196. v. Elwood, 290, 356, Insurance Co. v. Baltimore, 181, 523. v. Goodrldge, 194, 290, 498, v. Sortwell, 255. 500, 554, 561. e. Yard, 155, 217, 267, v. Harker, 503. 280. v. Higgins, 75. Iowa Homestead Co. v. Webster Coun v. Howard, 18, 14. ty, 60, 138. v. Indianapolis, 467. Iron City Bank v. Pittsburg, 56, 167. v. Lexington, 212. XXXV1U LAW OF TAXATION.

Johnson v. Mclntire, 279, 304. Keighley's Case, 42Q, 460. v. Oregon Citv, 43. Kellar v. Savage. 2U0, 554, 560. «. Philadelphia, 409, 41C, 413. Keller v. State, 390. e. Saunderson, 49. Kelley«. Corson, 297, 530. v. Stark County, 251. e. Craig, 215, 218, 290, 292, 307, v. Steadman, 190. 333, 336. v. Thompson, 505. v. Marshall. 101. e. United States, 501. v. Noyes, 560. Johnston v. Jackson, 378. e. Savage, 499. e. Wilson, 192. v. State, 300, 412. Johnstone v. Scott, 322, 323. Kellogg, Ex Parte. 362. Jonas v. Cincinnati, 209, 428. v. Ely, 573. Jones v. Boston, 402, 422, 431, 446, 449, v. Higgins, 264. 459, 464, 532, 533. v. McLaughlin, 326, 328, 332, e. Burfords, 308, 402. 335, 354. V, Carter, 372. Kelly e. Marshall, 101. e. Collins, 364, 365, 379. v. Medlin, 327, 357. v. Columbus, 43, 158. Kelsey v. Abbott, 279, 325, 346, 347. «. Davis, 349. Kemper v. Louisville, 250. e. Gibson, 190. e. McClelland, 296. «. Gillis, 359, 362. Kendall v. United States, 48. e. Keep's Estate, 58. Kendrick v. Parquar, 147. «. McLain, 307, 308. Kennedy v. Daily, 276. v. New Haven, 482. Kenny e. Harwell, 63. v. Page, 389. Keniston v. Little, 560. e. Perry, 34. Kent e. Atlantic Delaine Co., 188. v. Scanland, 191, 192. Kern v. Towsley, 305. v. Sumner, 541. Kerr v. Lansing, 545, 546. v. Tiffin, 243. Kerwer v. Allen, 340. Jones, etc., Manuf. Co. «. Common Keuchler v. Wright, 523. wealth, 55. 164, 170. Keyser e. McKissam, 190. Jordan v. Rouse, 354. Kilpatrick v. Sisneras, 383. e. School District, 248. Kimball v. Alcorn, 186, 190. e. Woodward, 77. v. Melford, 166. Jordan, etc., Association, etc., v. Wag Kimber e. Schuykill, 528, 529, 540. oner, 287, 423. v. Milford, 166. Joyner v. Sch. Dis., 3, 296, 554, 569, 571. King v. Harrington, 372, 383. Judd v. Driver, 1, 12. v. King, 535. e. Fox Lake, 543, 572. e. Madison, 138. Judevine v. Jackson, 219, 242. v. New York, 358. Judkins e. Reed, 121, 2'19, 560. e. Portland, 430, 443, 452. Justices of Cannon Co. v. Hodenpyle, x. Whiteomb, 293, 304, 562. 35. «. Wilson, 546. Justices of Christian v. Smith, 499. King, The, e. Barlow, 214. Justices of Clark Co. e. R. R. Co., 214. v. Bedford Level, 185. Justices of Jefferson v. Clark, 190. v. Beeston, 194. v. Calder, 151. v. Com'r of Sewers, 460. K. v. Derby, 214. e. Elkins, 195. Kansas City, etc., R. R. Co. v. Sever v. Hepswell, 214. ance, 273. v. Hodge, 452. Kansas Pacific R. R. Co. v. Russell, v. Liverpool, 510. 267, 268. v. Manning, 510. Keane v. Canovan, 327. v. Morley, 532. Kearney v. Covington. 466. v. St. Gregory, 214. v. Taylor, 225. v. Tower Hamlets, 426, 451. Keasy v. Briefer, 46, 47. Kingman v. Glovei, 301. v. Louisville, 432. Kingsbury v. Buchanan. 196. Keck v. Keokuk County, 268. Kinney v. Beverly, 316, 317, 319. Keeler v. Newbern, 187. v. Doe, 194. Keene v. Houghton, 325, 344. v. Zimpleman, 51, 479. TABLE OF CASES. xxxix

Kinsworthy e. Austin, 323. Lanman v. Des Moines, 572. e. Mitchell, 264, 296, 301, Lansing e. Van Gorder, 457. 334 345. Lantis, Matter of, 531. Kinyon v. Duchene, 195, 278, 423. Lapp e. Morrill, 543. Kip v. Patterson, 387, 409. Lappin v. Nemaha County, 257. Kirby v. Shaw, 5, 115, 120, 126, 161, Large v. Fisher, 353. 163, 212, 417, 457. Larned v. Andrews, 386. Kirkpatrick v. Matthiott, 346. Larabee v. Hodgkins, 287. Kirkwood v. Magill, 305. Latchman v. Clark, 287. Kitson «. Ann Arbor, 141, 390, 408, 442. Latimer v. Lovett, 327, 355. Knapp v. Grant, 484. Latrobe v. Baltimore, 43. Knt-eland v. Milwaukee, 144, 154. Laver e. McGlachlin, 191. Knight v. Flatrock, etc., 539. Lawrence v. Fast, 289, 361. Kniper e. Louisville, 209, 219, 387, 408. e. Kenney, 379, 383. Knowlton e. Supervisors Rock County, v. Killam, 537, 541. 2, 105, 118, 144, 154. v. Pond, 195. Knox v. Cleveland, 379, 383. v. Sherman, 190. Knox County «. Aspinwall, 524, 526. v. Speed, 220. 'e. Huidekoper, 279. Lawton «. Commissioners of High Kraft v. Keokuk, 567. ways, 535. Kreidler «. State, 187. Layton v. New Orleans, 179, 455, 479, Kreiss e. Seligcian. 299. 481. Krutz v. Fisher, 346, 347. Leach v. Cassidy, 190. Kuhn e. Borad of Education, 253. Leavenworth v. Laing, 465, 470. Kunkle v. Franklin, 101. «. Mills, 467. Kyle v. Malin, 209, 257, 354. v. Norton, 209, 210. e. Rankin, 467. Leavenworth County v. Lang, 268. Lee v. Boston, 269, 571. v. Commonwealth, 264, 315. v. Perry, 193. e. Ruggles, 418, 437, 543. Lacey v. Davis, 249, 255, 290, 296, 315, v. Templeton, 529, 568. 338, 346, 349, 356. «. Thomas, 118. Lackawanna Iron, etc., Co., ». Fales, Le Fever v. Detroit, 147, 287, 442, 458, 276, 331. 473. Lackawanna Iron, etc, Co., v. Luzerne Leffertst>. Supervisors of Calumet, 158, county, 152, 163, 170. 547. Ladd v. Wiggins, 195. Lcffingwell v. Warren, 379. La Fayette v. Cox, 96, 546, 549. Leggett v. Humphreys, 502. e. Fowler, 421, 422, 449, 573. Lehigh Co. v. Northampton, 151. v. Jenners, 137, 438. Lehigh Crane Iron Co. v. Common v. Orphan Asylum, 148, 458. wealth, 170, 272. Lafferty e. Byers, 286, 287, 326. Leigh e. Everheart's Executors, 543. Lagrone v. Rains, 218, 335. Leland v. Bennett, 334. Lain f. Shepardson, 379. Leonard v. Canton, 209. Laird v. Heister, 231, 277, 285, 322, v. New Bedford, 43. 332. Leroy v. East Saginaw City Railway Lake v. Williamsburgh, 463. Co., 560, 563. Lamb v. Irwin, 368. Leroy v. New York, 534. Lambertson v. Hogan, 225, 232, 327, Leslie v. St. Louis, 538, 544. 372. Lester v. Baltimore, 567. Lancaster v. County Auditor, 366. Leverick v. Adams, 196. Lander v. School district, 248. Levy v. Smith, 130. Lane «. Bommelmann, 289, 326, 361. Lewellcn v. Lockharts, 385, 412. v. Dorman, 225. Lewis v. Blair, 195, 196. r. James, 219. v. Chester County, 271. Lane County v. Oregon, 5, 12, 13, 56, v. Disher, 559. 57, 66. v. Garrett's Adm'r, 505. Langdon v. Poor, 219, 242, 336, 337. v. Webb, 225, 383. Langhorne v. Robinson, 106, 111, 122. Lewis County v. Tate, 563. LangTVortby e. Dubuque, 120. Lexington v. Hcadlcy, 465. xl LAW OF TAXATION.

Lexington v. McQuillan's Heirs, 3,47, Lord F oley e. Com'rs of Revenue, 207. 105, 106, 113, 179, 180, 430, 431, 446, Lorillard v. Monroe, 570. 454. Lorimer v. McCall, 227, 228, 268, 276, Libby v. Burnham, 257, 296, 554. 277. v. West St- Paul, 530. Lothrop e. Ide, 196, 301. License Cases, 412. Lott e. Dysart, 320. License Tax Cases. 385, 412. e. Hubbard, 160, 264, 313, 560. Lick v. Austin, 133, 159. v. Mobile Trade Co., 62. Life Association v. Board of Assessors, v. Morgan, 62. 217. v. Ross, 209, 244, 272, 389. Lightfoot n. Tenant, 299. Loud e. Charlestown, 538. Lightly e. Cloiiston, 189. v. Penniman, 343, 345. Lightner e. Mooney, 369. Loughborough v. Blake, 48, 384. Ligonier v. Ackerman, 567. Louisville v. Bank of Kentucky, 307. Litienthal v. Campbell, 551. v. Commonwealth, 59, 131. Lincoln v. Worcester, 263, 313, 529, v. Henderson, 466. 535, 552, 560, 561, 566, 569, 571. v. Henning, 212,272. Lindsay v. Fay, 379. v. RollingMill Co., 418, 428, Lin Sing v. Washburn, 129. 431. Linsley v. Sinclair, 347. v. Zanone, 567. Lionberger v. Rouse, 395. Louisville Canal Co. v. Commonw'lth, Lipps e.~Philadelphia, 426. 146. Lisbon e. Bath, 211, 244, 248. Louisville R. R. Co. v. Louisville, 55, Litchfield v. McComber, 114, 473. 409. v. Polk Co., 544. Louisville, etc., R. R. Co. «. Common v. Vernon, 112, 209, 244,417, wealth, 273. 421, 428, 430, 450. Lt.uisville, etc., R. R. Co. v. State, 262, Little v. Greenleaf, 552. 274. v. Herndon, 326, 353, 362. Love v. Gates, 354. v. Merrill, 247, 248, 553, 554. 'e. Shartzer, 372. Livermore r, Bagley, 195, 196, 197. e. Welbourne, 343. Liverpool, etc., Co. v. Massachusetts, v. Welch, 338. 44, 394. Lovejoy v. Luut, 218, 277, 325, 338, 343, Livingston o. Albany, 133, 139. 354. v. Hollenbeck, 542. Lovell v. St. Paul, 467, 473. v. New York, 421,446, 448. Lovingston v. Wider, 486, 497. Livingston County v. Weider, 107, 117,. Low v. Austin, 63. 490. x. Galena, etc., R. R. Co., 532. Livingston Street, Matter of, 358, 464. e. Little, 381. Lloyd v. Lynch. 346. Lowe, Ex parte, 516. v. New York, 132,482. Lowe e. Weld, 194. Loan Association v. Topeka, 1, 69, 80, Lowell «. Boston, 90, 272. 96, 128. v. County Com'rs, 263. Loan Society v. Austin. 541. v. French, 473. Locke v. Dane, 225. v. Hadley, 221, 400, 468. Lockhart v. Harrington. 51. v. Oliver, 100, 127, 229. Lockwood e. St. Louis, 148, 417, 427, e. Wentworth, 267. 429, 456, 538, 543. Lowther v. Earl of Radnor, 550. Lodi Water Co. v. Costar, 418. Lucas v. Lottery Commissioners, 54, Lohrs v. Miller's Lessee, 317. 385. Londonderry v. Derry, 177. v. San Francisco, 467. Long v. Long, 287. v. Tucker, 225. Longfellow f. Quimby. 344. Ludlow's Heirs «. Johnson, 198. Longworth v. Worthington, 372. Lulf borough v. Parker, 285. Look v. Industry, 571. Lumsden v. Cross, 154, 356, 444. Loomis v. Pingfee, 323, 325, 343, 354, Lunt v. Wormell, 277. 367. Lusher v. Scites, 125. v. Spencer, 560. Lusk e. Harber, 375. Lorain v. Smith, 339. Lutterloh v. Commissioners, 524. Lord v. Litchfield, 55, 151. Lybrand v. Haney, 349. Lord Colchester «. Kewney, 146. Lycoming v. Union, 481. Lord Dacre's Case, 191. Lycoming County v. Gamble, 160. TABLE OF CASES. xli

Lvford v. Dunn, 343. Marshall v. Snediker, 392, 567. Lyman v. Fiske, 269, 552, 554. e. Vicksburg, 62, 388. Lvnch v. Brudie, 365, 372. Marshall County Court v. Calloway, Lj nde v. Melrose, 329, 572. 177. Lyndon v. Miller, 498. Martin, Ex parte, 61. Lyon v. Hunt, 335, 354. v. Barney, 195. v. Morris, 75. v. Charleston, 130, 149. v. State Bank, 190. v. Cole, 249, 280, 281, 340, 342, 356. v. Mansfield, 553. v. Martin, 384. M. v. Snowdeu, 323, 325, 343. Mason e. Fearson, 214, 344. Mabry v. Tarver, 385, 391, 411, 506. -e. Lancaster, 158, 170, 250, 387, Macklot v. Davenport, 532, 541, 551. 408. 573. v. Roe, 296. Macomber v. Center, 561. v. Rollins, 321. Macon v. Central R. It. & Banking Massachusetts General Hospital v. Co., 55. Somerville, 150. Madison v. Fitch, 146. Massie v. Long, 287. v. Sexton, 356. Masters e. Scroggs, 426, 461. v. Whitney, 274. Masterson v. Beasley, 364. Madison County v. The People, 47, Matherson v. Mazomanie, 268, 566, 571. 105, 134, 135, 497. Matthews v. Light, 325, 346, 347. Magee e. Commonwealth, 215, 219, 336, Mauch Chunk v. Shortz, 426. 451, 454. Maul v. Ryder, 346. v. Cutler, 531. Maus v. Logansport, etc., R. R. Co., 274. 'e. Denton, 542. Maxwell v. Griswold, 565. v. Grima, 64. May v. Holdridge, 233. Maguire v. Commonwealth, 406, 414. Mayes v. Erwine, 160. Maher v. Chicago, 466. Mayhew v. Davis, 308, 354. Mahew v. Davis, 354. Mayo v. Ah Loy, 360, 361. Malchus v. Highlands, 111, 112 113, v. Foley, 362. 114. Mayor, etc., e. Lord, 524. Mallett v. Uncle Sam Co., 186, 191. Matter of, 417, 446 , 458, Mallorv v. Miller, 499, £06. 461, 469. Maloy v. Marietta, 252, 431, 446. Mays e. Cincinnati, 209, 390, 409, 566. Maltby v. Reading, etc., R. R. Co., 35, McAdoo v. Benbow, 198. 43, 299. McAfee's Heirs v. Kennedy, 77. Maltus e. Shields, 47. McArthur v. Pease, 195, 196. Mandeville v. Riggs, 546, 549. McBee v. State, 196. Manice v. New York, 463, 472. McBride v. Chicago, 148. 'e. White, 209. e. Hoey, 366. Manly v. Raleigh, 546. McCall v. Lorimer, 13, 229, 259, 285. Manning e. Fifth Parish in Gloucester, v. The Justices, 262, 315. 249. e. Neeley, 383. Manor v. McCall, 524. McCallie «. Chattanooga, 123. Mansfield e. Martin, 278. McCardle. Ex parte, 75, 232. Manufacturers' Ins. Co. e. Loud, 393. McCarroll e. Weeks, 302. Marathon «. Oregon, 514, 525. McClaughry e. Cratzenburgh, 573. Marble v. McKenney, 254. McClenachan v. Curwen, 96. Marchant v. Langworthy, 246, 248. McClung v. Ross, 326, 354, 359, 360. Margate Pier v. Hannam, 191. McCluskey v. Cromwell, 198. Marion v. Epler, 443, 449. McComb v. Bell, 149, 257. Marks v. Trustees of Pnrdue Univer McConkev v. Smith, 269, 291. sity, 87, 117, 457. McConnell v. Bowdry's Heirs, 195. Marlow v. Adams, 372. v. Konepel, 346. Marquis of Chandos e. Com'rs of In McCord v. Bergantz, 231. tand Revenue, 201. McCormack e. Patchen, 422. Marr v. Euloe, 46, 51. v. Russell, 364. Marsh v. Chestnut 221, 223, 267, 326, McCormick v. Fitch, 141, 190, 210, 359. 262, 313. xlii LAW OF TAXATION.

McCoy v. Chillicothe, 538. Mechanics', etc.,B'k e.Townsend, 151. «. Curtier, 194. Medtbrd v. Pratt, 176. e. Michew, 225. Meek v. Bayard, 100. McCracken e. Eklen, 13, 301. Mel cher e. Boston, 58. 392. McCready v. Sexton, 224, 231, 259, 352, Mentz v. Hamman, 196. 356, 379. Merced Mining Co. v. Fremont, 516. McCrowny v. Manes, 328. Mercer Co. v. Pittsburgh, etc , Co., 549. McCullough v. Brooklyn, 463,472. Mercer County Court' v. Navigation McCullocU v. Maryland, 4, 10, 35, 57, Co., 49, 212. 53, 62. Meredith e. Ladd, 192. McDaniell v. Correll, 225. Merriam e. Moody Executors, 470. McDermott e. Hoffman, 332, 379. v. New Orleans, 138. e. Skully, 334, 338, 362. Merrick v. Amherst, 87, 117, 140, 173, McDonald v. Leewright, 195, 196. 438, 457. e. Muus, 343. v. Hutt, 278, 288, 334, 338, 355. v. Murphrec, 536. Merrill v. Gorman, 541. McDonough v. Gravicr, 215. v. Humphrey. 157, 158, 538, 547. McGahen v. Carr, 327, 361. v. Plainfleld, 549. McGee e. Commonwealth, 451. v. Sherburne, 34. e. Mathis, 53. Merritt v. Farris, 155. McGehee v. Mathis, 132, 402, 436, 455. v. Thompson, 279, 362. McGonigle v. Alleghany City, 417, Messeck v. Supervisors of Columbia, 451. 536. McGoon v. Scales, 60. Messenger v. Germain, 277. McGough v. Wellington, 195, 196. Messerole v. Brooklyn, 542. McGregor v. Balch, 190. Methodist Church v. Ellis, 146. v. Montgomery, 303. Methodist Protestant Church v. Balti McGinnty v. Herrick, 560. more, 267. McGuire v. Commonwealth, 406, 414. Metropolitan Board of Works v. Vaux- Mclnery v. Reed, 49, 324, 470. hall Bridge Co., 426. Mclnstry «. Tanner, 190. Metz v. Anderson, 541. McKee v. Lamberton, 372. Meuser v. Risdon, 49. v. Supervisors of Champaign, Miami County v. Brackenridge, 146. 291,361. Michel v. Police Jury, 466. McKeen v. Delaware Division Canal Micheltree v. Sweerzey, 101. Co., 2. Michigan C R. R. Co. e. Porter, 274. v. Northampton Co., 43, 270, Middlesex R. R.Co.e. Charleston, 167. 274. Middleton v. Berlin, 194. McKenny v. Spunger, 283. Milbenberger v. St. Louis County McKim v. Somers, 190. Court, 520, 521. McKane v. Weller, 221. Millan v. Sharp, 482. McLaughlin v. Green, 346. Miller v. Gorman, 304, 541. McLean v. Cook, 560. e. Graham, 232, 233. v. Kain, 230, 289. v. Graudy, 101, 548. McMahon v. McGraw, 347, 379. v. Hale, 13, 228, 229, 259, 278, McMasters v. Commonwealth, 421, 448, 280, 285. 468. v. Kirkpatrick, 55, 389. McMillan e. Lee County, 546, 549. v. Rukcr, 551. v. Robbins, 354. v. Stewart. 502. McMinn e. Wheelan, 346, 349, 351. e. Troost, 77. McNair «. Jenson, 218, 338. Milliken v. Benedict, 227, 228,230, 276, McNamara v. Estes, 379. 277, 281. McNeil v. Farneman, 305. Mills v. Charlton, 233, 484, 537. McNitt v. Lancaster, 190. v. Collett, 550. McPike v. Pew, 536, 538. v. Gleason, 541. McQuesten v. Swope, 342, 344. v. Johnson, 437, 541. McQuilkin v. Doe, 14, 344. «. Martin, 510. McRey nolds e. Longenberger, 228, 259, v. Thornton, 43. 280, 323, 332, 354, 378. Miltenberger v. Cook, 501. Meaeham v. Fitchburg, 459. v. St. Louis County Mead v. Gale, 554. Court, 574. v. Roxborough, 269. Milwaukee v. Milwaukee, 176, 177. TABLE OF CASES. xliii

Milwaukee Iron Co. e. Hubbard, 158, Morgan v. Palmer, 569. 278, 542, 547. Morgan Co. v. Hendricks Co., 176. Milwaukee, etc., R. R. Co. v. Board, Mork v. Commonwealth, 413. etc., of Crawford Co., 151, 152, 172. Morrill v. Swartz, 359, 360, 361. Milwaukee, etc., R. R. Co. v. Milwau Morris, etc., Co., v. Jersey City, 541, kee, 152. 543. Miner v. Fredonia, 271, 392. Morrison v. Hershire, 417, 422, 449, 452, e. McLean, 328, 833, 354. 470, 537. Miners' Bank v. Iowa, 48. v. Kelley, 322. Minor v. Mechanics' Bank, 214. v. Norman, 382. Minot v. Railroad Co., 44, 55, 63, 146, v. St. Paul, 543. 168, 170, 299. Morse v. Calley, 190. Missouri River, etc., Co. v. Blake, 114. v. Hodsdon, 499. Missouri River, etc., Co. e. Morris, 114. v. Smith, 195. Missouri River, etc., Co. e. Wheaton, Morton v. Harris, 285, 342. 542, 545. v. Reeds, 327, 366. Mitchell v. Board of Trustees, 14. v. Sharkey, 383. e. Bratton, 231, 276. Moselev v. Tift, 202, 272, 389. v. Deeds, 225. Moser «. White, 232, 248, 332. e. Green, 364. Mosher v. Robie, 296. e. Leavenworth Co., 261. Moss v. Shear, 176, 351. e. Milwaukee, 543. Mostyn e. Fabrigas, 550. v. Williams, 1, 412. Mott v. Pennsylvania R. R. Co., 541, Mix e. People, 220, 267, 297. 546. Moale v. Baltimore, 449. e. Reynolds, 241. Mobile e. Dargan, 436. Motz v. Detroit, 149, 452, 454, 463, 546, «. Miller, 409. 573. v. Street Railway Co., 436. Moulton v. Blaisdell, 218,304,335,342. Mobile, etc., R. R. Co., e. Peebles, e. Doran, 342. 542. Mount v. State, 14. Mohawk & H. R. R. R. Co. v. Clute, Mount Carbon, etc., R. R. Co., e. An 547. drews, 573. Moers v. Smedley, 536, 543. Mount Carmel v. Wabash Co., 391. Monroe Savings Bank v. Rochester, Mount Morris Square, Matter of, 528, 170. 532, 533, 534. Montgomery e. Meredith, 225, 322. Mulligan e. Hintrager, 315. «. State, 209, 257. Multnomah Co. v. State, 321. Montgomery County «. Elston, 58. Municipality v. Dubois, 138. Montpelier v. East Montpelier, 176, v. Duncan, 138. 177. e. Dunn, 118, 256, 422, Moor v. Newfield, 248. 423, 438. Moore v. Allegheny City, 498, 500, 560, e. Guillotte, 438, 468. 561, 562. v. Pancc, 209. v. Brown, 326, 335, 354, 383. e. Railroad Co., 146. v. Foote, 298. v. White, 118. e. Graves, 190. Municipality No. 1 v. Millandon, 257. v. Hamlin, 364. Municipality No. 2 v. White, 446. v. Luce, 384. Munson v. Minor, 187, 528. v. Marsh, 303. e. Munson, 545. v. Quirk, 58. Murphy, In re, 198. v. School Directors, 540, 572. Murray's Lessee v. Hoboken Land v. State, 54. Imp. Co., 425, 505. v. Titman, 348. Muscatine e. Railroad Co., 155. Morange «. Mix, 278. Muscatine R. R. Co. v. Horton, 551, Morbeck e. State, 501. 558. Morey e. Brown, 412. Musselman v. Logansport, 225. Morford «. Unger, 68, 120. Mussey v. White, 220, 293. 554, 563. Morgan v. Commonwealth, 524. Mutual Ins. Co. v. Supervisors of v. Cree, 251. Erie, 164. v. Dubuque, 467. Muzzy v. Shattuck, 501. v. Graham, 540, 548. Mygatt v. Washburn, 553. e. Parham, 270. Myrick v. La Crosse, 537. xliv LAW OF TAXATION.

New Orleans v. Bienvenu, 388. N. v. Cannon, 302. «. Cordeviolle, 334. v. Draining Co., 459. Nabors e. The Governor, 506. v. Elliott, 438. Nalle e. Fenwick, 325, 354. v. Fassman, 392. Napier v. Hodges, 386, 406, 412. e. Hart, 392. Nashville The, 199. v. Home Iusurance Co., v. Althorp, 130, 158. 138. v. Bank of Tennessee, 59, v. St. Homes, 220. 61, 132. v. South Bank, 138. v. Weiser, 267. v. Staicer, 138. Nashua Savings Bank v. Nashua, 43. v. The"Bank, 138. Nason v. Dillingham, 190. v. Turpin, 138. v. Whitney, 260. v. Wire, 466, 473. Natchez v. Minor, 354. Newsom v. Hart, 510. Nathan v. Louisiana, 4, 64, 389. Newton e. Prather, 196. National Bank v. Commonwealth, 299, New York, Matter of Mayor, etc., 1, 395. 147. National Bank of Chemung v. Elmira, New York v. Bailey, 98. 534, 552, 555, 562. «. Colgate, 468, 472. National Bank of Cleveland «. Iola, v. Furz, 214. 79, 227. v. Second Avenue R. R. Neal v. Overseers, 190. Co., 409. Neare v. Weather, 461. New York, etc., R. Ii. Co. v. Marsh, Neenan v. Smith, 443, 451, 454, 470,471. 566. Negley v. Breading, 276, 277. New York & Erie R. R. Co. v. Sabin, Nelson, Ex parte, 514. 35, 152. Nelson v. Carman, 565. New York Indians, The, 42. «. Grebel, 327. New York Protestant Episcopal e. Merriam, 564. School, 430. v. Milford, 92, 553. Nichol v. Nashville, 209. v. Pierce, 248, 264, 279, 338. Nichols, Matter of, 259, 269. e. Rountree, 227. Nichols v. Bridgeport, 420, 421, 431, Neth v. Crofut, 560. 435, 446, 447, 449, 473. Netherton e. Ward, 426. v. Walker, 510. Neustadt e. 11linois Central R. R. Co., Nicholson Pavement Co. v. Fay, 173. 151. Nicholson Pavement Co.e. Painter,173. Nevins, etc., Draining Co. v. Alkire, NicoUemus a. East Saginaw, 572. 423, 464 Nightingale's Case, 412, 414. New Albany v. Sweeney, 467. Nill v. Jenkinson, 546. Newark e. State, 232, 533. Nixon v. liuple, 530. Newark City Bank v. Assessors, 16, Noble v. BuWis, 352, 367. 43. Nolan v. Reese, 468, 529. Newburyport v. County Commission Noland v. Busby, 220, 560. ers, 534, 535. Norris v. Russell, 244, 327. New Canaan v. Hoyt, 262. North Beach, etc., R. R. Co., Appeal Newcomb v. Police Jury, 466. of, 458, 462. v. Smith, 77. North Hempstead v. Hempstead, 123, Newell e. People, 198. 176. v. Wheeler, 224, 277, 327, 542, North Reading e. County Commis 543. sioners, 532. New Haven v. City Bank, 164. Northern Indiana R. R. Co. v. Connel v. Fairhaven, etc., R. R ly, 125, 252, 443, 453, 458, 460, 462, Co., 274, 458, 462. 470. e. Sheffield, 151. Northern Liberties v. St. John's New Jersey v. Wilson, 53. Church, 147, 427, 446, 458, 473. Newland e. Marsh, 34. Northern Liberties e. Swain, 427. New London v. Brainard, 93, 549. Northern Missouri It. R. Co. «. Ma- Newman v. Supervisors of Livingston, guire, 3, 4, 55, 146. 570. Northrup v. Shook, 388. Ex parte, 75. Northwood v. Barrington, 332. TABLE OF CASKS. xlv

Norwich e. County Commissioners, Orono «. Wedgewood, 498, 500, 561. 94, 114. Orr v. Baker, 146, 151. Nougues e. Douglass, 102. e. Travacier, 334. Nowell e. Tripp, 560, 561. Ortman v. Dixon, 514. Noyes v. Haverhill, 304, 336, 570. Orton e. Brown, 391, 411. e. Noonan, 280, 286. Osborn v. Bank of U. S., 58, 539. v. Danvers. 552. Mobile, 0. v. 51. e. N. Y. & N. H. R. R. Co., 152, 165. Oakland v. Whipple, 222, 271. Osterman v. Baldwin, 383. OaKley v. Trustees of Williamsburg, Ostrander, Ex parte, 515. 543. Oswald v. Gilfert, 149, 446. Oatman e. Barney, 219. Oswego Starch Factory v. Dolloway, O'Brian e. Knivan, 186. 165, 169, 273, 288. O'Brien v. Coulter, 327, 343. Otise. Boston, 269. «. Police Jury, 466. v. Chicago, 357. O'Byrne v. Savannah, 5. Otis Company v. Ware, 262, 263, 313, O'Donnell e. Bailey, 53, 251. 528. Oeden v. Harrington, 336. Ottawa v. La Salle, 387. OrGrady v. Barnhisel, 278, 297. v. Spencer, 118, 400, 437, 449. Ohio, etc., R. R. Co. e. Lawrence Co , v. Barnes, 537. 534. v. Walker 541 544. O'Kane e. Treat, 134, 135, 154, 180,297, Ould v. Richmond, 21, 49, 127, 179, 537. 386, 389, 406. Olcott v. State, 287. Oulton e. Savings Institution, 272. Oldham v. Jones, 289, 306, 346, 347. Overing v. Foote, 233, 368, 543. Olds v. Commonwealth, 262, 264, 315. Overseers of Amenia v. Overseers of O'Leary v. Sloo, 400. Stamford, 12, 397. Oliver v. Carsner, 256. Overseers of Crown Point v. Warner, v. Croswell, 347. 391 v. Kcightley, 546, 549. Ovitt v. Chase, 261. v. Liverpool, etc., Co., 394. Owens v. Ranstead, 196. v. Washington Mills, 15, 16, 64, Owners of Ground v. Albany, 448, 533. 66, 168, 393, 441. Olmstead v. Camp, 77. Olney v. Harvey, 524. v. Pearce, 189. P. O'Neal v. School Commissioners, 498, 561. Pacific Ins. Co. v. Soule, 5. O'Neal v. Va. & Md. Bridge Co., 129, Pacific R. R. Co. v. Cass County, 55, 215, 217, 267, 278, 529. 541. 146, 273. Ontario Bank v. Bunnell, 44, 255, 552. v. Maguire, 54. Opening of Streets, Matter of, 149, 417, Packard v. New Limerick, 572. 438, 446, 529. v. Tisdale, 13. Opinions of Judges (58 Me.), 1, 79, 80, Pacquette v. Pickness, 372. , 128 Padelford v. The Mayor of Savannah, (52 Me.), 100. 44, 270, 389. (1 Met.), 269. Page v. Allen, 546. 549. Orange & Alexandria R. R. Co. v. Alex v. State, 385, 391. andria, 148, 151, 152, 209, 273. v. St. Louis, 154. Ordinary v. Retailers of Liquors, 386. v. Webster, 346. Ordinary of Bibb County e. Central Paine v. Ross, 554. R. R. Co., 150. v. Spratley, 148, 252, 470. Ordway v. Ferrin, 564. Palfrey v. Boston, 58. Oregon Steam, etc., Co. v. Portland, Palmer v. Craddock, 511. 209, 256. v. Douey, 195. O'Reiley v. Good, 573. v. Napoleon, 537. v. Kankakee Valley Drain v. Rich, 543. ing Co., 423. «. Strumph, 147, 418, 438, 451, Orono v. Veazie, 287, 320, 355. 574. xlvi LAW OF TAXATION.

Parham v. Justices of Decatur, 5. Pennsylvania Bank, etc., Account, 572. Parish v. Eager, 379, 545. Pentland v. Stewart, 551. v. Golden, 241, 290, 554, 557. People v. Alameda, 479. v. Stevens, 378. v. Allen, 220, 248, 532. Park v. Tinkham, 338. v. Arguello, 552. Parker v. Baxter, 186, 190, 306. e. Ashbury, 521. v. Braxton, 288. e. Assessors, 531.. e. Challiss, 112, 400, 451. v. Assessors of Albany, 264, 271 v. Great Western Railway Co., 532, 533. 569. v. Assessors of Boston, 520. v. Kett, 185, 186. v. Assessors of Brooklyn, 533. v. Overman, 326, 354. e. Auditor General, 222, 329, v. Rule's Lessee. 326. 520, 574. Sexton, 294, 297. v. Auditors of Wayne, 525. Parker Mills v. Com's of Taxes, 43, e. Austin, 59, 131, 422, 437, 459, 270. 464. Parks v. Boston, 459, 535. v. Bacon, 516. v. Goodwin, 221. v. Bangs, 186. e. Miller, 360. v. Barker, 269, 274, 288. Parson v. Bangor, 269. e. Barton, 574. Parsons v. Goshen, 106. e. Batchellor, 46, 465, 482, 492. Passenger Cases, 63. v. Bennett, 525. Patchin v. Brooklyn, 534. v. Betts, 531. e. Ritter, 560. v. Black Diamond, 159. Patten v. Green, 266, 268. v. Board of Supervisors, 517. Patterson v. Blackmore, 277. v. Board, etc., 532. v. Brindle, 363, 364. e. Boston, 574. r1.Miller, 189. v. Bradley, 169. v. Philbrook, 225. e. Brenham, 246. v. Society, etc., 147, 148, 149, e. Brooklyn, 2, 4, 35, lit, 113, 417, 473. 125, 149, 175, 422, 426, 430, Pattison v. Yuba, 198. 446, 449, 467, 473, 534. Patton v. Long, 111. e. Brown, 193, 254. e. Springfield, 118. v. Canty, 486. Paul e. Virginia, 44. e. Cassity, 274. Paxon's Appeal, 195, 196. v. Castro, 246, 247, 279. Paxson v. Sweet, 400. v. Central Pacific R. R. Co., 60, Payson v. Hall, 191, 325, 341, 354. 113, 133, 173. e. Tufts, 271. e. Chicago, 46, 251, 480, 486, Peabody v. County Com'rs, 271. 497. Peacock e. Leonard. 532. e. Clark, 49, 219, 465. Pearce e. Augusta, 44, 210, 270, 389. v. Coghill, 194, 195. v. Richardson, 239. v. Cohen, 60, 275. v. Torrence, 292. e. Coleman, 4, 145. Pearl St., Matter of, 358. e. Collins, 190. Pearson v. Lovejoy, 334. e. Commissioners of High Pease v. Chicago, 101. ways, 531. v. Lawson, 379. e. Commissioners of Taxes (47 v. Smith, 192. N. Y.), 55. e. Whitney, 554, 573. v. Commissioners of Taxes (23 Peavy e. Robbins, 551. N. Y.), 151. Peck v. Holcomb, 187. e. Commissioners of Taxes (43 Pegram v. Commissioners, 525. Barb.), 531. Peirce v. Boston, 13, 14. v. Commissioners of Taxes (11 Pejepscut Proprietors v. Ransom, 188, Alb. Law Jour.), 274. 332. v. Common Council of Chica. Pekin v. Smelzel, 412. go, 477. Pellecat v. Angell, 299. v. Common Council of Detroit, Penn v. Clemens, 145, 342, 365, 367. 477, 482, 485. Pennell's Appeal, 430. v. Cone, 287. Pennock v. Hoover, 430, 451. v. Cook, 221. Pennsylvania Hall, In re, 480, 481. v. County, 486. TABLE OF CASES. xlvii

e. Cowlcs, 246. v. N. Y. Common Pleas, 515. e. Crockett, 287. v. Nichols, 291, 297. e. Culverwell, 281. e. Niles, 271. 0. Dean, 190. e. N. Y. Central R. R. Co., 198. v. Delaney, 531, 532. v. Ogdensburg, 43, 270, 533, 534. e. Doe, 59, 131, 221. v. Olin,359. v. Dolan, 288. v. Olmstead, 520, 574. v. Draper, 75, 114, 477. v. Park, 272. e. Eddy, 133, 159. v. Pearson, 516. v. Empire, etc., Co., 299. v. Peck, 221, 248 e. Eureka, 249. v. Potter, 525. v. Ferguson, 288. v. Power, 469. v. Flagg, 69, 108, 488. v. Purdy, 198. v. Flint, 287. v. Raymond, 291. e. Fredericks, 533. e. Reddy, 264, 531,551. v. Frisbie, 225, 275. e. Regents of the University, e. Gold tree, 227. 522. v. Gough, 218. >e.Rochester, 98. e. Governor, 184, 523. e. Roper, 55, 147. v. Haines, 257, 424. v. Salomon, 131, 486, 497. e. Halsev, 521. e. Sargeant, 259. e. Hamilton, 532. e. Savmgs Bank, 168. v. Hammond, 343, 522. e. Savings Union, 228,289. e. Hancock, 287. e. Seymour, 225 230. v. Hartwell, 221, 246. e. S. F. & A. R. R. Co., 133, v. Hastings, 191, 259, 260, 288, 182 486. e. Shearer, 60, 275, 520. e. Hawes, 112, 481. e. Shimmins, 279, 362. e. Highway Comr's, 248, 338. e. Sneath, 272. e. Holley.220. e. Springwells, 108. v. Holliday, 228. e. State Treasurer, 393. e. Hollister, 287. e. Sullivan, 101. v. Hopson, 189. e. Superior Court, 515. e. Hurlbut, 46, 51, 482, 585. e. Supervisor, etc., 251. v. Hyde, 287. e. Supervisors, etc., 532. e. Imlay, 44. 0. Supervisors of Alleghany, v. Inspectors of State Prisons, 531, 534. 522. v. Supervisors of Chenango, 14, v. Insurance Co., 43. 193, 194, 261, 514, 552, 570, v. Judge of Wayne Circuit, 571. 514, 516. v. Supervieors of Columbia, e. Jefferson County Court, 424. 100, 525. v. Johr, 499. e. Supervisors of Duchess, 108. v. Kane, 186, 190, 191. e. Supervisors of Delaware, 515. e. Kelsey, 51. «. Supervisors of Ingham, 226. v. Koeber, 510. e. Supervisors of Jackson, 522. v. Kohl, 261. e. Supervisors of Macomb, 516. v. Lawrence, 4. 55, 112, 431, 450. e. Supervisors of New York, v. Lothrop, 188. 34, 272, 273, 516, 517. v. Mahaney, 47, 252, 477. e. Supervisors of Niagara, 160, v. Mayuard, 549. 168, 171 392. v. Mayor, etc., of Brooklyn, 425. e. Supervisors of Otsego, 516 e. Mayor, etc., 497. 520, 525, 574. v. Mead, 254. e. Supervisors of Queens, 244. v. McCreery, 1, 59, 133, 154, 294, 531, 533, 534, 574. 155, 156, 159. v. Supervisors of Richmond, v. McEwen, 365, 366. 108, 111. v. Mining Co., 275, 287, 290. e. Supervisors of Saginaw, 97, «. Morris, 414. 232, 424. v. Morse, 281. e. Supervisors of St. Clair, 321. o. Hearing, 424, 472, 532. v. Supervisors of St. Lawrence, v. New York, 534. 517. xlviii LAW OF TAXATION.

People v. Tappan, 480. Philbrook v. Kenebec, 97. v. The Commissioners, 58. Phillips e. Elwell, 195, 196. v. The Governor, 184. v. Improvement Co., 368. v. Thurber, 393. e. Jefterson Co., 566. v. Todd, 225, 315. v. Sherman, 320, 332. v. Township Board of La v. Stevens Point, 267, 268, Grange, 525. 528. v. Township Board of Salem, e. Wickham, 424. 68, 80. Piatt v. St. Clair's Heir3, 346. v. Treasurer of Detroit, 365. Pickard v. Howe, 197. v. Utica Ins. Co., 44. Picket v. Allen, 220, 294, 338. e. Van Epps, 505. Pickett v. Harstock, 361. v. Wallace, 374. Pierce v. Benjamin, 304, 336, 340, 564. e. Warren, 560. v. Cambridge, 149. e. Whartonby, 133, 159. v. Richardson, 239, 278, 337. v. Whipple, 279. e. Sweetzer, 338. v. White, 186, 190, 191. Pike v. Carter, 550. e.Whyler, 128, 133, 146, 162, e. Hanson, 189. 420, 427, 456, 458. «. Megoun, 557. v. Worthington, 127, 134, 161. v. Middlcton, 92. v. Yerke, 159. Pile, Ex parte, 516. Peoria v. Kidder, 148, 431, 468, 529, 573. Pillow v. Roberts, 326, 355, 379, 383. Perdue v. Ellis, 412. Pillsbury v. Auditor General, 225, Perkins v Lewis, 251. 538. «. Milford, 4, 35, 101, 491. Pim v. Clemens, 145. Perley v. Georgetown, 570. Pingrey e. Washburn, 99. Perrine v. Farr, 359. Piper v. Singer, 59. 132. Perry e. Dover, 248, 571. Piper's Appeal, 449, 459. v. Washburn, 1, 12, 13, 14. Piqua Bank v. Knoup, 55. Person v. Warren R. R. Co., 523. Piquet, Appellant, 225. Pervear«. Commonwealth, 62, 406, 414. Pitkin e. Yaw, 236, 342. Peters v. Heasley, 343, 345, 373. Pitts v. Booth, 335. Peterborough v. Lancaster, 332. Pittsburg, Appeal of. 306. Petersburg v. Ross, 100. Pittsburg e. Scott, 421. Petti t v. Shepherd, 543. Pittsburg District, Matter of, 421. Peverelly v. People, 452. Pittsburg, etc., R. R. Co. v. Chicago, Peyton v. Bliss, 199. 289. Phalen v. Virginia, 414. Pittsburg, etc., R. R. Co. v. Common Phelan v. Boylan, 346. wealth, 5, 162. Phenix Iron Co. v. Commonwealth, Pittsfield v. Barnstead, 328, 332. 171, 272. Pixby v. Huggins, 543. Philadelphia v. Commonwealth, 505. Piatt v. Rice, 146. e. Eastwick, 452. v. Stewart, 359, 510. v. Ferry Railway Co., Playter v. Cockran, 220, 364. 210 221 Pleasant v. Kost, 12, 135, 148, 397. v. Field' 94, 111,112,450. Pleasants v. Rohrer, 383. e. Greble, 307. v. Scott, 383. v. Miller, 266, 278, 285, Plimpton v. Somerset, 481. 368. Plumstead Board of Works v. Ingolds- v. Tryon, 209, 401, 426, by, 472. 468. Plymouth e. Painter, 185, 186, 190. Philadelphia, etc.,R. R. Co. e.Bavless, v. Pettijohn,47, 390. 151. Plympton e. Boston Dispensary, 306. Philadelphia, etc., R. R. Co. v. Mary Pocopson Road, Case of, 76. land, 55. Polk v. Hill, 376. Philadelphia, etc., R. R. Co e. Reid, 150 v. Rose, 326, a'i4, 543, 545, 564. Philadelphia and Trenton R. R. Co., Pomeroy v. Parmelee, 196. 532. Pond v. Negus, 220. 221, 256. Philadelphia Association v. Wood, 1, Pontiac v. Carter, 401. 89, 173, 403. Pope v. Headon, 326, 335, 354. Philadelphia Savings Fund v. Yard, t>.Macon, 315, 372, 374. 162, 163 v. Phifer, 46, 486 TABLE OF CASES. xlix.

Porter v. Byrne, 332. v. County Commissioners, 262, 263, 313. Q. v. Whitney, 337. Portland v. O'Neill, 392. Portland Bank v. Apthorp, 168, 273 Quantity of Tobacco, 319. Portland, etc., It. R. Co. v. Saco, 55, Queen, The v. Head, 461. 146, 273. Quin v. Quin, 347. Post v. Kearney, 304, 307. v. Kenney, 365. v. Leet, 305. Quimby v. North American, etc., Co., Postmaster General v. Rice, 499. 349. Potosi v. Casey, 300. Potter Co. v. Oswago, 321. R Pound v. Plumstead Board of Works, 452. Powell v. Tuttle, 193. Rail v. Potts, 551. Powers, Appeal of, 113, 218, 248, 336, Railroad Co. v. Berks Co., 151. 418, 421, 451. v. Jackson, 66, 169, 272. In re\ 34. T. Peniston, 58. Petition of, 250. v. Prescott, 60. v. Barney, 202. v. Spearman, 458. e. Fuller, 224. Raleigh, etc., Co. v. Reid, 150, 170, 171. v. Sanford, 571. Ramsey v. Hoeger, 54, 135, 252. Prather e. Johnson, 506, 507. Rand «. Schofield, 323. Pratt v. Brown, 77. Randall v. Elwell, 273. v. Donovan, 505. v. Smith, 248, 555. v. Swanton, 248. Randle v. Williams, 533. Pray z. Northern Liberties, 149, 417, Randolph e. Bayne, 306. 430. ,e. Gawley, 49. Prescott e. Hawkins, 239, 243. v. Metcalf, 289. President and Commissioners, etc., v. v. Stalnoker, 516. 8tate, 487. Ratler e. Worth, 353. Preston v. Boston, 566, 569, 570, 571. Rawson v. School District, 254. v. Van Gorder, 352. Ray v. Bank of Kentucky, 567. Prettyman v. Supervisors, 251. v. Murdock, 185, 191, 356. v. Walston. 346. Rayburn v. Kuhl, 356. 221, Price v. Mott, 367, 368. Raynor v. Lee, 219, 277, 278, 322. Prickett v. People, 190. Read v. Goodyear, 330. Primm v. 134, Belleville, 154, 155. 181, Reading e. Finney, 229, 282, 323, 342. 437. Redd v. St. Francis Co.. 64. Prince v. Thomas, 560. Redwine v. Hancock, 320. Prindle v. Campbell, 230, 296, 335, Reed e. Beall, 386. 338. v. Morton, 335. Proprietors v. Lowell, 149. v. Reber, 543. Providence Bank v. Billings, 4, 35. 55, v. Toledo, 209, 218, 449. 146. v. Tvlcr, 320, 537, 543. Providence Gas Co. v. Thurber, 272. Rees v. Watortown, 526. Providence Institution v. Gardiner, Reeve v. Kennedy, 297, 306, 340, 362. 167. Reeves v. Reeves, 195. Providence, etc., R. R. Co. v. Wright, v. Treasurer of Wood Co., 149, 274. 212, 423, 431, 443, 473. Provident Institution v. Boston, 395. Regina v. Head, 461. . rovident Institution*>. Massachusetts, Reiley v. Lancaster, 259. 171, 58, 168, 393. Reiman v. Shepard, 43. Puget Sound Agricultural Co. v. Pierce Rein v. Lane, 207. Co., 60. Reinboth v. Zerbe Run Co., 346. Pullen v. Com'rs of Wake Co., 4, 35. Republic Life Ins. Co. v. Pollak, 264, v. Haynes, 195. 196. 547. v. Kinsinger, 537. Respublica v. Deaves, 291. Purrington v. Loring, 564. Rex v. Barlow, 214. Putnam v. Mann, 195, 196. v. Bedford Level, 185. v. Beeston, 194. I LAW OF TAXATION.

Rex v. Calder, 151. Robson v. Osborn, 217, 355, 372. v. Commissioners of Sewers for, Roby v. Chicago, 279. etc., 460. Rockingham Savings Bank v. Ports e. Derby, 214. mouth, 538. v. Elkins, 195. Rodman e. Justices of Larue, 525. v. Hepswell, 214. Rogers Ex parte, 194. v. Hodge, 452. Rogers e. Greeubush, 566. v. Liverpool, 510. v. Johnson, 231, 280, 368, 372, v. Mantling, 510. 378. «. Morelv, 532. v. Rutter, 367. v. St. Gregory, 214. Rome «. Lumpkin, 386. e. Tower Hamlets, 426, 451. Rome R. R. Co. e. Rome, 164. Reynolds v. Lofton, 500. Roukendorf «. Taylor, 190, 191, 287, v. Moore, 560. 307, 336. 354. v. New Snlem, 248. Rooke's Case, 426. Rhea v. Umatilla Co., 2611 Rooney e. Brown, 148. Rhodaes >1.Cushman, 529. Roosevelt v. Draper, 548. Rhodes v. Saxton, 294. Roseberry v. Huff, 537. Rice v. Commonwealth, 190. Ross v. Last Saginaw, 573. v. Grotf, 195. v. Lane, 14. v. Nelson, 364, 366. Rowland v. Doty, 322. 355. v. Smith, 549. Rubey v. Huntsman, 218, 338. v. Wads worth, 560. Rudderow v. State, 171. Richards v. Rote, 227. Ruddock v. Gordon, 13. v. Stogsdell, 13, 569. Rule v. Parker, 354. Richardson v. Dorr, 219, 330, 354. Ruudell v. Lakey, 306, 307. e. Heydeufeldt, 219, 465. Ruppert v. Battimore, 466. e. Morgan, 402, 446, 455. Russell v. Reed, 350, 352, 373. «. Scott, 528. v. Werntz, 280, 285. Richland Co. e. Lawrence Co., 177, 484. Rvan v. Varga, 254. Richmond e. Daniel, 209, 210, 244. Ryerson v. Utley, 106, 107. v. R. & D. R. R. Co., 150, 151, 152, 253, 255. v. Scott, 251. & Riddle v. Bedford Co., 189, 190. Rideout v. School District, 246, 247. Rieman e. Shepard, 43. Sacramento e. Crocker, 133, 162, 179. Riggs v. Johnson Co., 524. Safford v. Basto, 379. Riley «. Rochester, 123. Sage v. Laurain, 551. v. Western Union Tel. Co., 539. Salem Iron Factory e. Danvers, 164, Rima v. Cowan, 231, 356. 165, 167, 168. Ring v. Ewing, 304. Salem Turnpike, etc., Co. v. Essex Rising e. Granger, 277, 301, 553. County, 113, 114, 176, 478. Ritchie v. Smith, 299. Salmond v. Hanover, 529. Ritter v. Patch, 538. Samis v. King, 189, 190. Rivard v. Gardner, 196. Sanborn v. Rice Co., 46, 106, 141, 481. Rivers e. Thompson, [46 Ala.] 379. Sanders v. Butler, 209. 312. v. Thompson, [43 Ala.] 383. Sandford v. New York, 468. Robb v. Bowen, 378. Sandwich v. Fish, 192, 216, 280, 561. Roberts v. Chan Tin Pen, 242, 341, 342. Santord v. Dick, 154, 555. v. Holsworth, 516. San Francisco Gas Co. v. San Francis Robertson v. Rockford, 251. co., 482. Robinson v. Charleston, 130, 158, 567. Sangamon, etc., R. R. Co. v. Jackson v. Dodge, 49, 212. ville, 114. v. Franklin, 412. Sangamon, etc., R. R. Co. v. Morgan v. Gaar, 542, 543. County. 274. v. Howe, 370. Sango e. Commissioners of Kennebec, «. Huff, 316. 522. v. Mayor, etc., of Franklin, Sapp v, Morritl, 383, 543. 386, 387, 412. Sargeant «. Bean, 231, 280, 336. v. Supervisors of Butte Co., Sautters e. Victory, 572. 524, 525. Saunders v. Springstein, 111, 121. TABLE OF CASES. li

Saunders v. Wilson, 372. Secomb, Ex parte, 515. Savacool v. Boughton, 560, 561, 565. Second National Bank v. Lansing, 467. Savage v. Walsh, 221. Second Universalist Society v. Provi Savannah v. Charlton, 161, 386. dence, 147, 458. e. Hartridge, 202, 209. Sedgwick v. Stanton, 99. Savings Bank v. Gardiner, 166. Seekins v. Goodall, 564. e. Nashua, 165. Serrill v. Philadelphia, 118. v. New London, 128, Sessions v. Crunkilton, 101, 402. 164, 165, 394. Sewell v. Jones, 202. 'e. Portsmouth, 165. Seymour v. Hartford, 147. e. Worcester, 166. . Shackford v. Newington, 100. iavines & Loan Society v. Austin, 159, Shackleford v. Coffey, 78. 272,"536, 547. Shadden v. Sterling, 516. Savings & Loan Society v. Ordway, Shalmuller v. McCartv, 369. 346, 351, 541. Sharp, In, re, 358. Sawyer e. Alton, 12, 137, 397. Sharp v. Johnson, 257, 307, 308, 327, v. Steele, 190. 335, 464, 472. Saxton v. Nimms, 195, 247, 554. v. Spier, 149, 209, 324, 327, 354, Sayles v. Davis, 58. 357, 418, 420, 446, 463, 464, Savre v. Tompkins, 536, 538. 465, 470. Scales v. Alvis, 197, 307, 308, 337. Sharp's Executor e. Donovan, 120. Scammon v. Chicago, 257, 313, 354. Sharpless v. Philadelphia, 35, 70, 105, v. Scammon, 239. 483, 493, 549. Scarborough v. Parker, 219, 220. Shaw v. Beckett, 568, 569, 570, 571. Scarritt «. Chapman, 293. v. Dennis, 108, 111, 112, 176,261, Schaeffer v. People, 307, 360. 450, 478. Schedda e. Sawyer, 347. v. Orr, 287. Schenck v. Peay, 193, 317, 323, 364, 366. e. Pickett, 13, 561. Schenley e. Allegheny City, 71, 446. Shawnee County v. Carter, 209, 212, v. Commonwealth, 225, 417, 215, 485. 422, 448, 450, 452, 462, Sheafe v. Waite, 342. 466, 468. Sheafer e. McCabe, 276. Schlencker v. Risley, 189. Shearer v. Woodburn, 354, 366, 378. Schoff v. Gould, 248, 332. Sheehan v. Good Samaritan Hospital, Schofield v. Watkins, 155. 148, 150, 458. Schoolbred v. Charleston, 525. Sheffield v. Parsons, 62. School Directors of Bedford v. Ander Sheik v. McElroy. 376, 378. son, 518, 574. Shelby County v. Railroad Co., 112. School District v. Atherton, 242, 248. Sheldon v. Coates, 191, 328. v. Bragdon, 332. v. Kalamazoo, 571. e. Clark, 507. v. School District, 547, 568. e. Merrills, 296. v. Van Buskirk. 294, 303, 560, Schuyler v. Hull, 328. 562. Schuylkill County v. Commonwealth, v. Wright, 359. 321. Sheldon's Lessee v. Coates, 328. Schuylkill Nav. Co. v. Com'rs Berks Shell v. Martin, 543. Co., 151. Shelton v. Dunn, 537. Scofield v. Lansing, 49, 543, 546. v. Mobile, 414. v. Perkerson, 508, 537. Shepardson v. Elmore, 347. Scott e. Babcock, 327. v. Milwaukee, 542, 543. v. Mather, 372. Sherman v. Buick. 76. v. Onderdonk, 542, 543. v. Carr, 92, 546. f . Watkins, 64, 191, 193, 304, 315, v. Torrey, 562. 336, 545. Sherwin v. Bugbee, 247, 248. v. Young Men's Society, 327, 355. Shewalter v. Brown, 553. Scovill v. Cleveland, 111, 175,188,430, Shimmin v. Inman, 279, 280, 290, 336, 431, 449, 450, 463. 337 Scruggs v. Gibson, 320. Shoat v. Walker, 379, 383. Seamen's Friend Soc'ty v. Boston, 148. Shoemaker v. Grant Co., 539, 566. Sears v. Boston, 269. v. Lacy, 352. v. Cottrell, 40, 303, 425. Shriver e. Pittsburg, 44, 270. e."West, 411. Shumway v. Baker Co., 269. Hi LAW OF TAXATION.

Sias v. Badger, 195, 196. Snyder «. North Lawrence, 209, 391. Sibley v. Smith, 219, 287, 290,324 533, Soady e. Wilson, 426, 460. 356. Society for Savings v. Coite, 58, 168, Siegel v. Outagamie Co., 280, 543. 171, 393. Sikes v. Hatfieid, 94. Soens v. Racine, 194. Simmons v. Wilson, 211, 244. Souhegan Nail, etc., Factory v. Mc- e. State, 389, 392. Conike, 152, 564. Sims v. Jackson, 139. South Seventh Street, Matter of, 358. Sinnot v. Davenport, 62. Southern R. R. Co. e. Jackson, 151. Sinton v. Ash bury, 420, 449, 480. Speak e. Powell, 391. Sioux City, etc., B. R. Co. v. Washing Spear v. Braintree. 155, 293, 566. ton Co., 268, 291. v. Ditty, 191. 215, 218, 336, 338. Six Carpenters' Case, 564. v. Tilson, 561. Slack e. Norwich, 566, 570. Speed v. St. Louis Co., 58. v. Railroad Co., 51, 251, 253. Speer v. Commonwealth, 390. Slade v. Governor, 292. v. School Directors, 71, 100. Slater e. Maxwell, 340. Spellman v. Curtenins, 281, 308, 326, Slaughter v. Commonwealth, 129, 144. 342, 360, 361, 375, 376. Slayton e. Chester, 195. 196. Spencer e. Jones, 192. Sledd v. Commonwealth, 390. v. People, 361. Sleeper v. Bullen, 573, 574. v. Perry, 497. Sleight v. People, 105, 107, 486, 495. v. State, 198. Slipp v. Brown, 383. v. Wheaton, 539. Slusser v. Ruwson, 423. Spengln v. Torry, 365. Small v. Havden, 195. Sperlin.>- e. Levy, 195. Smeick v. York County, 303. Sperrv v. Gibson, 368. Smith, Petition of, 219! Sprague v. Bailey, 189, 194, 218, 309, Smith v. Aberdeen, 51, 443, 455. 555, 560. v. Adrian, 412. v. Birchard, 565. v. Auditor General, 222. e. Coenaa,322. v. Bodfish, 325. v. Lisbon, 275. v. Burley, 165, 168. e. Pitt. 356, 379. v. Chapman, 356. Sprecker e. Wakeley, 376, 379, 383. v. Cleveland, 224, 356, 529. Springer e. Rosette, 545. v. Cofran, 257. Springfield v. Gay, 424. v. Connelly, 78. Spring Garden v. Wistar, 451. v. Crittenden, 220, 295, 557. Stafford v. Albany, 528. v. Davis, 257, 290, 418. e. Hamston, 426, 461. v. Easton, 356. v. Union Bank, 514. v. Exeter, 165, 166. Stanberry v. Sillon, 356. v. First National Bank of Te- Stanford v. Prentice, 255. cumseh, 395. St. Anthony, etc., Co. e. Greely, 301, v. Hornback, 195. 304,307,316,317. v. Leavenworth Co., 114, 290, Starin v. Genoa. 254. 541. Starksboro v. llinesburgh, 13. v. Lewis, 346, 349. Starr e. Rochester, 534. e. Macon, 46, 55. 364. State «. Addison, 149. e. Mawhood, 299. 386. v. Albright, 535. v. Messcr, 191, 279, 337. v. Allen, 40, 262, 265, 291, 297, v. Northampton Bank, 303. 302, 511. v. Packard, 370. e. Allmond, 63. e. Redfield, 566, 567. «. Apgar, 232, 262, 264, 313, 532, v. Rice, 359. 536. v. Short, 58. v. Atherton, 504. v. Simpson, 306. e. Atlantic City, 462. v. Smith, 154, 155. v. Bailey, 522. e. State, 304, 315. v. Baltimore & Ohio R. R. Co.. v. Supervisors of Jones Co., 534. 498. v. United States, 502. v. Bank of Smyrna," 55, 146. v. Waters, 202. v. Bates, 504. v. Webb, 395. v. Bell, 4, 36, 57, 262. Smyth v. Titcomb, 498, 506, 507, 521. v. Beloit, 523, 524. TABLE OF CASES. liii

State v. Bentley, 16, 33, 43, 168, 532. State v. Flavell, 33, 152. v. Bergen, 454, 535. v. Frazier, 37, 508. e. Berry, 150, 171. v. Freeman, 412. e. Betts, 152, v. Fuller, 149, 423, 431, 449, 451, v. Birchard, 293. 452. v. Bishop, 264, 528. v. Gaetze, 246. v. Blasdel, 198. e. Gaffuey, 59, 131. «. Bloom, 186. v. Gary, 574. e. Blundell, 152. v. Garton, 58. e. Board of Equalization, 262, v. Haben, 87, 105, 107, 484. 264. v. Haight, 3, 151, 270, 534. v. Bock, 389. v' Halifax, 12, 397. «. Bowker, 522. v. Hamilton, 262,274. v. Bremond, 256, 541. v. Hancock, 150, 152. e. Branin, 16, 33, 43, 150, 168,274. v. ! : >nnilx>l e>c., It. K Co., 152, v. Burbank, 524. 166. v. Campbell, 390. e. Harding, 261. v. Carlton, 503. v. Hardcastle, 248. v. Carney, 414. v. Harris, 101, 214, 525. v. Carroll, 186, 190. v. Hathorn, 503. v. Central P. R. R. Co., 158, 291, v. Hay, 121, 412. 300. v. Hays, 75. v. Chamblyss, 891. v. Herod, 409, 413. v. Charleston, 44, 62, 129, 171, 211, v. Hoboken, 409. 244, 270, 272, 390, 402, 449. v. Hodgdon, 64, 390, 409. e. Christopher, 422. v. Hodges, 538. v. City Council, 44, 62, 270, 390. v. Hoffman, 121. v. City Council of Charleston, v. Holmes, 414. . 402. e. Hood, 150, 171. v. Clerk of Bergen, 195, 196. v. Hudson, 454, 535. v. Click, 221. v. Hug, 524. v. Clinton Co., 525. v. 11linois Cent. R. R. Co., 274, v. Clothier, 534. 2S8. v. Collector of Jersey City, 155. • v. Jackson, 58, 59. v. Collector of Newark, 152. v. Jersey City, 215, 233, 257, 267, «. Commercial Bank, 4. 268,278, 401, 446, 469, 529, v. Commissioners of School, etc., 535. Lands, 370. v. Jervey, 560. v. Cook, 150. e. Jones, 160, 246. v. County Commissioners, 221. v. Justices, etc., 413. v. County Judge, 522. v. Kingsland, 533, 535. v. Crawford, 144, 413. v. Kirby, 533. v. Cunningham, 192, 498. v. La Fayette County Court, 520. e. Danser, 533. v. Lean, 216. e. Davenport, 257. v. Leavell, 262. v. Dean, 421, 446. e. Lee, 389. v. Demorest, 100, 229, 431. e. Leffingwell, 46, 486. v. Doherty, 227. v. Lester, 152. v. Doon, 11, 404. v. Lutz, 560. v. Douglass, 210. v. Madison, 524. v. Dowting, 535. v. Maguire, 256. v. Drake, 266, 269. v. Magill, 352, 522. v. Dulle, 146, 560. v. Manchester, 533. v. Elizabeth, 152, 451. v. Mansfield, 152. e. Engle, 43. v. Manz, 315. v. Endom, 139. v. Matthews, 271. v. Eureka, etc., Co., 289. v. Maxwell, 344, 345. v. Fagan, 75. e. Mayhew, 37, 523. v. Falkinburg, 43, 295, 535. e. Mc'Chesney, 264. v. Farmers' Bank, 170, 272. e. McClurg, 534. v. Ferris, 278. v. McCrellis, 525. «. Field, 388. v. McFarland, 187. liv LAW OF TAXATION.

State v. McGinley, 220. State e. Stuvb, 414. v. Mcintosh, 255, 501. v. Tappan, 481, 484. e. McNally, 560. v. Thomas, 43, 169. v. Metz, 121. v. Tolan, 190. e. Miller (30 N. J.), 56. v. Town Council, 146. e. Miller (31 N. J.), 56. v. Tunis, 167. v. Mills, 147. v. Union, 225, 286. v. Milwaukee, 524. v. Volkmau, 138. v. Minton, 151. v. Wapello Countv, 96, 251. v. Moore, 58. e. Weed, 560. e. Newark (25 N. J.), 152, 170, v. Welch, 262, 315. 197. v. Welton, 64. v. Newark (26 N. J.), 5. v. West, 389. v. Newark (27 N. J.), 147, 148, 226, v. Whittaker, 389. 402, 449, 457, 458, 534. v. Williams, 300. v. Newark (28 N. J.), 583. v. Williston, 279, 346. e. Newark (34 N. J.), 225, 233. e. Woodside,255, 498, 500, 501, 561. v. Newark (35 N. J.), 56, 149, 431, State Bank v. Madison, 151. 459, 4C2. e. New Albany, 438. v. Newark (36 N. J.), 335. v. The People* 137, 172. v. New Brunswick, 462, 465. State Freight Tax, 63. e. New Orleans, 438. State Tax on Foreign Held Bonds, 15, e. North, 64, 145. 16, 66, 121, 169. v. Norwich & Worcester 11. R. State Tax on Gross Receipts, 388. Co., 151. State Tonnage Tax Cases, 62. v. Norwood, 232. State Treasurer v. Philadelphia, 59. v. Noyes, 51. v. Somervillc & Easton v. Ormsby County Com'rs, 291, R. R. Co., 152. 528. e. Wright. 12. «. Orvis, 246. Stayton v. Hulings, 214, 220. v. Parker (32 N. J.). 35, 66, 129, St. Catherine Dock Co. v. Hiairs, 426. 146. St. Charles v. Nolle. 48, 106, 122, 209, v. Parker (33 N. J.), 145, 264. 391. «. Parker (34 N. J.), 394, 528*535. St. Clair Board's Appeal, 539. v. Perrine, 523. Stead's Executors v. Course, 326, 329, v. Person, 273. 344, 354. e. Petway, 169. Steam Navigation Co. v. Wasco Coun e. Phalen, 414. ty, 551. v. Pinckney, 390. Steamship Co. v. Port Wardens, 62. v. PlainfieUl, 297. Stears «. Hollenbcck, 351. v. Portage, ISO, 454, 463. Stearns v. Miller, 158, 264. e. Powers, 108, 028, 533. Stebbins v. Guthrie, 353, 372. v. Prettyman, 391. Steckert v. East Saginaw, 255, 449. e. Quait'e, 534. Steedman e. Planter's Bank, 356. v. Racine, 524. Steele v. Spinance, 372. v. Randolph, 155, 288. Steere v. Walling, 43. «. Iteeves, 212. Stein t. Mobile, 51, 55, 59, 253, 282. e. Rice, 177, 523. Steiner v. Coxe, 368. v. Richardson, 342. Steines v. Franklin Countv, 546, 549. v. Richland. 101. Stephens v. Holmes, 35:!, 369. v. Roberts, 409. v. Wilkins, 292, 293, 563. v. Robertson, 147. Stephenson e. Mausony 516. v. Rollins, 218, 338. Stetson e. Bangor, 55. v. Ross, 42, 46, 150, 269, 533. v. Kempton, 100, 210, 211, 244, e. Schlier, 179. 296, 554. v. Sickles, 49, 211. Stevens e. Brown. 195. e. Smith, 525. v. Hay, 499. v. Squiers, 232. v. Hollister, 287. v. Steamship Co., 13. v. McNamara, 325. v. Stephens, 5, 389. e. Newcomb, 553. v. Sterling, 165, 414. v. Rutland, etc., R. R. Co., 546 v. St. Louis County Court, 535. 549. TABLE OF CASES. lv

Stevens v. State, 411. Stroud v. Philadelphia, 401, 426, 451. Stevenson e. Bay City, 503. Stuart v. School District, 85, 253, 479, Stewart v. Jefferson, 46, 51. 549. Stewart v. Baltimore, 465. Sturdevant v. Mather, 348. e. Corbin, 145, 374. Sturgis v. Crowninshield, 198. v. Davis, 146. Stuyvesant v. New York, 251. v. Hawley, 550. Styles v. Weir, 337. e. Maple, 528. Sudbury v. Heard, 570. v. McSweeney, 356. Suiton v. Ashbury, 480. v. Potts, 389. Sumner v. Dorchester, 554, 571. e. Shcenfelf, 228, 280, 285. v. Pinney, 13. v. Stringer, 195, 196. v. Sherman, 218. e. Trevor, 228, 268, 276, 277, Sun Mu. Ins. Co. v. New York, 170, 378. 273. Stickney, Ex parte, 514. Sunbury & Erie R. R. Co. v. Cooper, 75. Stickney v. Bangor, 528, 552. Sunderton v. Thompson, 545. v. Huggins, 217. Supervisors v. Davenport, 270, 271. Stierlin v. Daley, 353, 357. v. Durant, 524. Stinson v. Smith, 442. 'B. Rogers, 526. v. Snow, 195, 196. v. United States, 214, 524. St. John v. East St. Louis, 418, 437. Supervisors of Midland v. Auditor St. Joseph v Anthony, 257, 446, 451. General, 532. v. O'Donohue, 446, 449. Supervisors of Stephenson v. Manny, i. Railroad Co., 146. 572. St. Louis v. Armstrong, 356, 449. Supervisors of St. Joseph v. Coffinbu- «. Boatman's Ins. and Trust ry, 499. Co., 55, 409. Susquehannah Bank v. Supervisors of v. Brester, 470. Broome, 531, 536. e. Clemens, 49, 449, 454. Susquehanna Depot v. Barry, 101. v. Coons, 356. Sutton v. Calhoun, 337. v. Ferry Co., 43, 270. v. Nelson, 343. v. Gorman, 574. Sutton's Heirs e. Louisville, 2, 153,420, v. Laughlin, 51, 209, 387, 389, 431. 392. Suydam v. Keyes, 552. v. Peters, 426, 450. Swan v. Cumberland, 534. v. Savings Bank, 51. e. Knoxville, 306. v. Siegrist, 391. e. Williams, 48. St. Louis Building, etc., Association v. Swanson v. Ball, 502. Lightner, 560. Swcetzer v. Hay, 499. St. Louis Life Ins. Co. e. Assessors, Swift v. Agnes, 350. 161, 163. v. Newport, 51, 120, 253. St. Louis Public Schools v. St. Louis, v. Poughkeepsie, 531, 533,570. 148. 458, 459. v. Williamsburg, 467. St. Mary's College v. Crowl, 146. Sydnor v. Palmer, 225, 558. Stockdale v. The Insurance Co., 226. Stockwell v. Vietch, 573. Stokes v. Scott County, 96. T. Stone e. Bean, 296. v. School District, 246. Taaffe v. Downes, 550. Storm v. Odell, 532. Tabor v. Cook, 545. Storrs e. Utica, 132, 482. Tacev v. Irwin, 322, 323. Stout v. Keyes, 353. Wood, 254, 553. v. Merrill, 364. Taft«. Talbot v. Dent, 96, 574. St. Paul v. Mcrritt, 14, 267. v. Hudson, 68. St. Peter's Church v. Scott Co., 146, 287. Tallmage v. Supervisors of Rensselaer, Strang, Ex parte, 185, 186, 190. 291. Straub e. Gordon, 385, 410, 411. v. Butler County, 4, 5, 179. Strauch e. Shoemaker, 225, 285. Tallman v. Janesville, 233. Straus v. Pontiac, 122. v. White, 209, 257, 286, 308 Street Railway Co. v. Philadelphia, 354, 355. 210. v. Albion, 412. Striker v. Kelley, 220, 355, 358. Tanner M LAW OF TAXATION.

Tappan v. Merchants' Nat. Bank, 43, Thurston v. Little, 259. 395. Tide Water Co. e. Costar, 36, 180, 459. Tarde v. Benseman, 392. Tift v. Griffin, 40, 359, 507. Tarver v. Commissioners, 425. Tillman v. Davis, 195. Task v. Adams, 93, 573. Tilson v. Thompson, 353. Tatem e. Wright, 44, 6o, 170. Tinslar v. Davis, 219, 222. Tax Cases, The, 152, 164, 165, 167, 168, Tobin v. Morgan, 149, 255. 274. Toby v. Wareham, 540. Tax on Railway Gross Receipts, 64. Toledo & Wabash R. R. Co. v. La Fay- Taylor v. Board of Health, 47, 477, ette, -414, 539. 566, 568, 569. Toll Bridge Co. e. Osborn, 163, 164. v. Buckner, 383. 165, 166. v. Burdett, 320. Tomlinsou v. Branch, 54, 151. v. Downer, 257, 418. v. Jessup, 56, 146. v. French, 219. v. Long, 195, 196. v. Henry, 237, 240, 249. Tompkins v. Ashby, 201. e. Miles, 224, 379, 381. Torrey v. Milbury, 215, 220, 247, 295, v. Newbern, 51. 571. 'e. Palmer, 4, 148, 436, 468, 470. Touchard v. Touchard, 482. v. People, 308. Town of Pleasant v. Kost, 12. v. Skrine, 186, 190, 191. Townsen v. Wilson, 231, 290. e. Snyder, 346. Townsend e. Downer, 330, 331. v. Stringer, 341. Trapp v. White, 391. v. Thompson, 100, 229, 537. Trask v. Maguire, 56, 146. e. United States, 205. Traverse e. fnslee, 573. Tebbets v. Job, 28. Treasurer c. Bates, 499. Tenney v. Lenz, 144, 412. Treasurers v. Hilliard, 500. Tcrrett v. Sharon, 546, 549. Trego r. Huzzard, 345. v. Taylor, 225, 494. Tremont v. Clark, 560. Territory v. Reybern, 300. Tremont Bank v. Boston, 167, 168, 169, Terry v. Hartford, 452. 170. Thames Manuf. Co. v. Lathrop, 221, Trenholm v. Charleston. 12, 13. 228, 267, 554, 560. Trescott v. Moan, 192, 498, 500, 561. Tharp v. Hart, 320, 374. Trevor e. Emerick, 287. Thatcher, Ex parte, 360. Tribble v. Frame, 195. Thatcher v. Powell, 307, 326, 354, 359, Trigally e. Memphis, 51. 360, 361. Trigg i. Lewis's Executors, 195, 196. The Collector v. Hubbard, 565. Trinity College «. Hartford, 421. Thayer v. Smith, 545. Tripp'e. Brown, 269. v. Stearns, 195. Troutmaa e. May, 378. Thein v. Voegtlander, 77. Troy Iron and Nail Factory v. Wins- Thevenin v. Slocum's Lessee, 317,328. low, 160. Thomas v. Lelaud, 94, 96, 116, 457, Truesdell's Appeal, 540. 491. Truett v. The Justices, 381. v. Stickle, 231, 376. 379. Trufier, In re, 257. Thomasson v. State, 412. Trumbull e. White, 49, 212. Thompson v. Caldwell, 383. Trustees v. Bailey, 225. v. Carroll's Lessee, 278. v. McCaughey, 225. v. Draining Co., 423. v. McConuell, 134, 159. v. Ebbett, 547. Trustees of Church v. Ellis, 147, 458. v. Fisher, 285. Trustees of Industrial University v. v. Floyd, 51. Champaign Co., 131. v. Gardiner, 301. Tucker v. Aiken, 185, 191, 192. v. Pittston, 101. e. Bond, 196. v. Rogers, 304. «. Fersruson, 60. v. Schermerhorn, 49. v. Justices, etc., 225, 229, 255, v. State, 410. 296. e. Tinkcom, 264. e. Stokes, 503. Thompson's Heirs v. Gotham, 326. Tullis e. Brawley, 195. Thomson v. Pacific R. R., 60, 61. Turner v. Burlington, 43. Thorndike v. Boston, 269. v. Franklin, 560. Thornton, Ex parte, 516. v. Smith, 288, 352. TABLE OF CASES. Ivii

Turney v. Yeoman, 286, 356. United States v. Maurice, 184, 192,498. Turpin e. Eagle Creek, etc., Co., 438, v. McKinley, 75, 319. 464. v. Morgan, 501. Tuttle v. Cary, 248. v. Nicholl, 504. Tweed v. Metcalf, 220, 233, 291, 293, v. Olney, 203. 294, 349. v. Prcscott, 501. Twenty-Eight Cases, 203. v. Railroad Co., 59, 169, Twenty-sixth Street, Matter of, 357, 272, 299. 358, 420, 448. v. Riley, 182. Twiggs e. Chevallie, 317. e. Spreckens, 319. Twombly v. Kinibrough, 191, 537. v. Sterling, 525. Twvcross e. Fitchburg K. R. Co., 400. v. Tingrey, 499. Tyler e. Beecber. 69. v. Twenty - eight Cases, v. Hardwick, 231. 203. Tyson v. School Directors, 2, 36, 68, v. Tyner, 232. 101,491. v. Van Zandt, 504. e. State, 22. v. Watts, 203. v. Wigglesworth, 202. Universalist Society v. Leach, 189. Upington v. Oviatt,"231, 451, 546. u. Upton v. Holden, 560. Usher v. Colchester, 101. Unrig v. St. Louis, 431, 443, 449. v. Pride, 316. Underwood v. Brockmau, 567. v. Taft, 333. e. Rol1inson, 560. Union Bank e. Hill, 58. v. New York, 568. v. State, 43, 169. V. Union Co. v. James, 389. Union Co. Court e. Robinson, 519. Union Improvement Co. v. Common Vaccari v. Maxwell, 186. wealth, 56. Vail «. Beach, 146. Union .Nat. Bank v. Chicago, 61. v. Owen, 550, 551, 552. Union Pacific R. R. Co. v. Lincoln Co., Valpy v. Manly, 569. 536. Van Allen v. Assessors, 58, 165, 169, v. McShane, 233 395. 60. Van Antwerp, In re, 4, 233, 358. v. Peniston,61. Van Benthuysen v. Sawyer, 364, 368. United States v. Batchelder, 190. Van Brundt e. Shenck, 564. v. Barrels of Spirits, 203. Van Cott e. Supervisors of Milwau v. Benson, 162. kee, 538. e. Boyd, 502. Vance v. Schuyler, 220. e. Burlington, 209, 252, Van Cleve e. Milliken, 379. 256, 524. Vanderbilt «. Adams, 414. v. Caddies of Tobacco, Vandine, Petitioner, 414. 319. Van Doren v. New York, 542, 543. e. Cases of Cloth, 203. Van Hook v. Barnett, 499. v. Cutting, 388. Vanover «. The Justices, 209, 210, 244, v. Dandridge, 220. 546. v. Distilled Spirits, 203. Van Rensselaer v. Kidd, 542. v. Eck ford, 504. v. Witbeck, 290, 562. v. Fisher, 198. Van Sicklin e. Burlington, 98. v. Fisk, 388. Van Steenbergh v. Bigelow, 551. v. Hodson, 203, 205. Van Tassel lOjersey City, 400, 418. v. Hogsheads of Tobac Van Voorhes v. Budd, 278. co, 319. Varney v. Stevens, 346. v. Howell, 499. Vassar v. George, 338, 446, 481. v. Kenton, 388. Veazie v. China, 101. «. Keokuk, 524. Veazie Bank v. Fenno, 5, 35, 57, 73, v. Kirkpatrick, 220, 504. 75, 76. v. Lawrence, 518. Veit !1.Graff, 304. e. Mathoit, 321. Venable v. Curd, 189. Iviii LAW OF TAXATION.

Venard v. Cross, 77. Warden v. Supervisors, 536. Vermont Cent. R. R. Co. v. Burling Ware v. First Parish, 261. ton, 152, 566. e. Little, 224. 231. Vestry of Bermondsey v. Ramsey, 472. v. Percival, 553, 565, 570. Vincennes University v. Indiana, 48. v. Thompson, 279, 342. Virginia, etc., County v. County Com Waring e. The Mayor, 62, 63. missioners, 521. Warner v. Grand Haven, 49, 289, 442, Virginia v. The Justices, 214. 454, 464, 573. Von Hoffman v. Quincy, 524. e. Shed, 560. Voris v. Thomas, 347, 349. Warren v. Grand Haven, 49. Vose v. Willard, 264, 551. v. Henley, 417, 451, 454. v. Paul, 58. v. Thomaston, 269. Warren R. R. Co. e. Belvidere, 14, 221. w. Warrintrton v. Furbor 201. Washburn v. Cutter, 379. Waddell v. Judson, 196. Washburne College e. Shawnee Co., Wade v. First Parish, 301. 146. v. Matterson, 553. Washington e. Miller, 191. v. Richmond, 549. «. Nashville, 400. Wadham College, 194. v. Pratt, 278, 335, 344. Watford v. McKenna, 217, 383. e. State, 51, 132, 385, 411, Wahlschlager v. Liberty, 100. 412, 436. Wait v. Gilmore, 336. Washington Avenue. 68. 106, 108, 182, Wakeley v. Nichols, 374. 417, 428, 431, 446, 450, 489. Walcott v. People, 141, 442. Washington Co. v. Berwick, 100. Walden e. Dudley, 560. Washington, etc., Co. v. Kinnear, 195. Waldo v. Portland, 100. Washington Street. Matter of. 41. Waldron v. Lee, 176, 253, 254, 259, 506, Washincton University v. Rouse, 55, 521. 146. v. McComb, 354. Waters e. State, 35, 172, 498, 561. v. Tuttle, 327. Watertown v. Cady, 524. Walker v. Chapman, 215, 267, 280, 499, Waterville v. Kennebec Co., 112, 478. 506. Watkins e. Eaton, 365. v. Cochran, 528. Watson e. Princeton, 155. e. Hallock, 550, 551, 557. 'e. Watson, 500. v. Minor, 261, 294. Waubansce Co. v. Walker, 566. e. Moore, 342. Wauwatosa v. Gunyon, 314. v. St. Louis, 566. Waylande. County Commissioners, 59. Walklev e. Muscatine, 524. Wavman v. Southard, 34. Wall r.Yrumbull, 220, 295, 362, 551, Waymell e. Reed, 299. 554, 557. Wayne Co. v. Delaware & Hudson Ca Wallace's Estate, 301, 305. nal Co., 151. Wallace v. Brown, 322, 323, 362. Weaver e. Devendorf, 550, 551, 552, 557. v. Scott, 276. v. Grant, 282 v. Shelton, 179, 402, 425, 438, v. State, 528, 529, 536, 542. 448. 455. Webber v. Gray, 560. Wallingford v. Fiske, 342. Weber v. Lee County, 524. Wallis v. Bourg, 196. e. Reinhard, 35, 106, 128, 259, Wally's Heirs r. Kennedv, 225. 448. Wain v. Shearman, 377, 378. e. San Francisco, 543, 573. Wals v. Grosvenor, 543. e. Zimmerman. 514. Walsh v. Bailie, 502. Webster v. Chicago, 357. e. Mathews. 133, 149, 436, 468. v. French, 220. Walter e. Bacon, 225. v. Harwinton, 100, 546^549. Walthall e. Rives, 348. v. Munger, 300. Waltham Bank v. Waltham, 168. v. Seymour, 13, 14. Walton v. Gray, 322. v. Webster, 382. Ward, Matter "of, 451, 452. Weeks v. Milwaukee, 149, 153, 154, 155. Ward v. Dewey, 543. 180, 444, 454, 543. v. Maryland, 58, 64, 409. Weimer a. Bunbury, 38,501 ,506,507,509. v. Ward, 543. Weister v. Hade, 100, 101. TABLE OF CASES. lix

Welkcr e. Potter, 231. Whitman v. Boston, etc., R. R. Co., 459. Weller v. St- Paul, 180, 320, 529, 543. Whitney v. Gunderson, 349. Welles v. Battelle, 237, 240, 242, 278, I. Madison, 274. 279 v. Marshall, 356, 379. Wells «. Atlanta, 98. 'e. Richardson, 371. v. Burbank, 296, 338. v. Thomas, 277. v. Cole, 12. Whittaker v. Haley, 12. ». Jackson Manuf. Co., 341. Whitten v. Milledgeville, 413. v. Smyth, 259. Whittlesey e. Clinton, 272. «. Weston, 105, 122. Whyte v. Nashville, 400. Welsh e. Bell, 195. Wider v. East St. Louis, 480, 486. Wendell v. Fleming, 192. Wiggin v. New York, 542. Wendover e. Lexington, 54, 406, 411. Wiggins v. Holley, 327. Wentworth v. Gove, 192, 497. Witcox v. Middlesex Co., 160, 169. Wesleyan Academy v. V\ ilbraham, 149. v. Smith, 185, 186, 1«K>,191, 560. West v. Bancroft, 98. Wild's Lessee v. Leepello, 316. v. Brockport, 571. Wiley v. Bean, 326. v. Whittaker, 249, 254, 541. v. Owens, 392. Westbrook v. Wiley, 335, 355, 365. v. Parmer, 64. Westchester Gas Co. e. Chester County, v. Scoville, 342. 152, 162, 163. Wilimantic v. Windam, 177. Western College v. Cleveland, 482. Willes v. Dinsman, 550. Westen Railway, Matter of, 272. Wilkey e. Pekin, 43, 122, 569. Western R. R. Co. v. Nolan, 158, 300, Wilkins' Heirs v. Huse, 338. 528, 532, 540, 551. Wilkins' Lessee v. Huse, 362. Western Saving Fund Society v. Phil Wilkinson v. Cheatham, 91, 525. adelphia, 99, 132, 482. v. Leland, 224. Western Transportation Co. v. Scheu, Willard v. Blount, 288. 273. v. Newburyport, 98, 99. Westftill v. Preston, 327, 554, 562. e. Presbury, 422. Weston v. Charleston, 5, 11, 35, 57, 58. , v. Strong, 346. Westover v. Lexington, 55. Willey v. Scovitte's Lessee, 280, 290, West School District v. Merrills, 248. 342. West Wisconsin R. R. Co. v. Super William and Antony St's, Matter ot, visors of Trempealeau, 56. 358. Wetherbee v. Dunu, 353, 362. Williams' Case, 12, 17, 22, 127. Whalen e. La Crosse, 466. Williams v. Bank of Michigan, 48. Wharton v. Birmingham, 528, 552. v. Bruce, 289, 401. e. School Directors, 35, 250, e. Cammack, 5, 36, 162, 427, 540. 430, 443, 455, 456. Wheeler v. Antony, 278. v. Corcoran, 259. «. Chicago, 215. v. Detroit, 113, 256, 422, 442, !-. Lampman, 195, 196. 452, 538, 542. v. Wall, 46. v. Gleason, 361. v. Winn, 378. v. Harris, 337, 359. Wheelock v. Archer, 305, 561. v. Hilton, 346. Whitaker v. Sumner, 193, 196. v. Holden, 271, 468, 498, 500. White e. Flynn, 224. v. Kirtland, 355. e. Kent, 413, 414. v. Larkin, 247. Whitehurst v. Coleen, 505. v. Peyton's Lessee, 326, 354. e. Gaskill, 334. e. Pemney, 536. White River Bank v. Downer, 195. v. Sangar, 201. Whiteley v. Lansing, 524. v. School District, 155, 189, Whitesell v. Northampton County, 16, 190, 194, 220, 248, 250, 43, 163. 169, 270, 274. 294, 570. White Sulphur Springs Co. v. Robin v. State, 202, 317, 327, 354, 362. son, 540. «. Townsend, 348. Whitfield e. Longest, 47, 390. Williamsburg v. Lord, 193, 202, 320, Whiting v. Boston, 460, 532, 538, 540. 325, 354, 374. v. Bradley, 195. Williamson v. Dow, 564. v. Sheboygan, etc., R. R. Co., Williamsiown v. Willis, 192, 500, 560 561. Ix LAW OF TAXATION.

Willink v. Miles, 190. Woodruff v. Turnbull, 387. Willis v. Wetherbee, 302. Woolfolk v. Fonbeue, 287. Williston v. Colkett, 225, 282, 28". Woolman v. State, 162, 389. Wilmarth v. Burt, 561. Worcester v. Western R. R. Corp., 60. Wilmington e. Patterson, 413. Worcester Co. v. Worcester, 59. v. Roby, 47, 51, 389, 390, Worth v. Favettville, 44, 270, 538. 413. Worthing v. Webster, 330, 331. Wilmington, etc , R. R. Co. v. Reid, Worthington e. Sebastian, 43. 150, 170, 171. Worthy v. Bowman, 382. Wilson e. Bell, 325. Wray v. Pittsburgh, 421, 446, 448, 460. e. Buckmin, 100. Wright v. Boston, 417, 424, 426, 449, v. Henry, 558. 450, 465, 468, 529, 566. v. Hurst's Executors, 195. v. Briggs, 401. e. La Porte, 99. v. Cradlebaugh, 224. v. Lemon, 355. v. Defrecs, 75. v. Harsh, 158, 264. v. Dunham, 287, 356, 548, 572. v. Mclvenna, 228, 320, 365. v. Johnson, 516. v. Morris, 550. v. Oakley, 383. -e. New York, 43. v. Sperry, 365. «. Seavey. 293, 561, 564. e. Stiltz, 395. v. Supervisors of Albany, 515. Wroughton v. Turtle, 201. v. Supervisors of Otsego, 515 Wyandotte, etc., Bridge Co. v. Wyan v. Supervisors of Sutter, 133, dotte County, 546. 180. Wylcy v. Kelson, 248. v. Waterson, 276. Wyman v. St. Louis, 150. Winchester v. Cain, 364. Wyne v. Wright, 390. Windham v. Portland, 176. Windsor e. Field, 468, 529. Wingate v. Sluder, 51, 252. Winuimisset Co. v. Chelsea, 262, 263, 313. , Winslow v. Morrill, 121. Winstanlay v. Meacham, 382. Yancey v. New Manchester, etc., Man ufacturing Wires v. Farr, 384. Co., 573. Wisner v. Davenport, 293. e. Hopkins. 278, 325, 354, 544. 550. Witherspoon v. Duncan, 15, 43, 60, 231. Yates v. Lansing, 425, Withington v. Corey, 372. Yeatman v. Cra'ndall, 149, 402, 438, e. Eveleth, 554. 455, 459. v. Harvard, 572. Yenda e. Wheeler, 217, 278, 279, 287, Withnell v. Gartham, 194. 335, 355. Withowski v. Skalowski, 532. Young v. Beardsley," 224. Woart v. Winnick, 383. e. Hall, 5. Wofford v. McKenna, 383. e. Parker, 313. Wolcott e. People, 141. v. The Governor, 388. Wood p. McCann, 99. v. Thompson, 235, 236, 362. v. Stirman, 563. Youngblood e. Sexton, 14, 21, 127, 129, v. Torrey. 301. 179, 180, 404. Woodbridge v. Detroit, 2, 180, 400, 431, Youngs i\ State, 217. 442, 446, 454. Yuba County v. Adams, 160. Woodburn v. Wireman, 342. Woodbury v. Hamilton, 99. Woodruff v. Fisher, 101, 257, 268, 423. Z v. Parham, 61. Woods v. Freeman, 289,361. Woodside v. Wilson, 285. Zanesville v. Richards, 118, 143. 443, Woodward v. French, 261. 524.