stead act, for debts contracted prior to issuance of patent; Marshall v. Cowles, 48 Ark. 365, 3 S. W. 189, holding contract of preemptor, made before pre-emption, to convey interest, void; Bass v. Buker, 6 Mont. 446, 12 Pac. 924, and Brewster v. Madden, 15 Kan. 251, both holding mortgage by pre-emptor upon land before the entry, void; Robinson v. Jones, 31 Neb. 29, 31, refusing to decree that entry was made in trust for another; Clark v. Bayley, 5 Or. 352, holding entry of homestead in trust for another, forbidden by law. See notes, 82 Am. Dec. 101, and 86 Am. Dec. 104, on entry in trust for another.

Or. 56 Pac. Distinguished in

Cited, but application denied, in Frink v. Hoke, 1095, where entry was not for another's use. Norris v. Heald, 12 Mont. 289, 291, 33 Am. St. Rep. 588, 589, 29 Pac. 1123, 1124, holding mortgage, executed by pre-emptor prior to making final proofs, valid, overruling Bass v. Buker, 6 Mont. 446, 12 Pac. 924.

Miscellaneous.- Trezise v. Lacy, 22 Kan. 745, no application.

19 Wall. 655-661, 22 L. 223, HEINE v. LEVEE COMMISSIONERS. Municipal corporations.- Appropriate proceeding on refusal to pay corporation bonds, is to sue at law, and by judgment establish their validity, and on return of execution unsatisfied, proceed by mandamus to compel corporation to raise amount of debt by taxation, it having authority to levy and collect taxes, p. 657.

Cited and principle applied in Sanford v. Portsmouth, 2 Flipp. 106, F. C. 12,315, holding assumpsit proper action upon municipal securities; United States v. Jefferson Co., 1 McCrary, 370, 5 Dill. 323, F. C. 15,472, issuing mandamus to compel tax levy to satisfy judgment on bonds; United States v. Port of Mobile, 4 Woods, 541, 12 Fed. 771, issuing mandamus to compel tax levy by corporation, under new name, to satisfy judgment obtained against it on bonds issued under old name; Wilder v. New Orleans, 87 Fed. 848, holding action on bonds lay against city, notwithstanding appointment of receiver for city; Walte v. Santa Cruz, 89 Fed. 624, approving rule and rendering judgment at law against city on bonds; Shepard v. Tulare Irrigation District, 94 Fed. 3, 4, holding action on bonds, in Federal court, not defeated because bonds are payable from special fund, and mandamus will be necessary; Herring v. Modesto Irrigation Dist., 95 Fed. 710, affirming rule in suit on irrigation bonds; Connersville v. Connersville Hydraulic Co., 86 Ind. 185, holding city may be sued upon its warrants in ordinary civil action; State v. Lake Erie, etc., Ry., 85 Fed. 3, holding proceeding for original writ of mandate, not removable to Federal court; dissenting opinion in Chumasero v. Potts, 2 Mont. 294, holding jury trial a matter of right in mandamus proceeding. See 18 Am. Dec. 240, extended note, on jurisdiction by mandamus over legislative officers, and 98 Am. Dec. 690, extended note, on municipal bonds and defenses.

Distinguished in Rosenbaum v. Bauer, 120 U. S. 455, 30 L. 745. 7 S. Ct. 635, denying Jurisdiction of Federal court to issue mandamus as an original proceeding; Board of Commrs. v. King, 67 Fed. 209, 32 U. S. App. 1, holding court cannot compel levy by mandamus where no statute empowers county to levy tax; Vance v. Little Rock, 30 Ark. 439, 450, holding Federal courts cannot compel tax levy where municipality has no power to levy.

Municipal corporations.— Failure of ordinary legal remedies for refusal to pay corporation bonds, by reason of resignation of corporation officers, does not confer jurisdiction upon equity to enforce payment by levying tax, p. 658.

Cited and principle applied in State Railroad Tax Cases, 92 U. 8. 615, 23 L. 674, refusing to restrain collection of tax, because equity lacks power to levy same; Meriwether v. Garrett, 102 U. S. 517, 26 L. 206, holding equity has no power to collect taxes through a receiver; Thompson v. Allen Co., 115 U. S. 556, 29 L. 474, 6 S. Ct. 143, an identical case, reviewing authorities; Maenhaut v. New Orleans, 3 Woods, 4, F. C. 8,940, holding relief at law adequate to enforce contract with bondholders; In re City of Chicago, 64 Fed. 899, 900, holding assessment proceedings for municipal improvement do not constitute a suit within provisions of removal act; Coquard v. Indian Grave District, 69 Fed. 870, 34 U. S. App. 169, dismissing bill, praying that commissioners be held personally responsible for taxes received by them; Alabama Gold Ins. Co. v. Lott, 54 Ala. 509, holding equity will not restrain tax collection because of illegality or hardship; Finnegan v. Fernandino, 15 Fla. 384, 21 Am. Rep. 295, holding equity will not devise some method to recover debt, be cause of failure to recover at law; McLean Co. v. Deposit Bank, 81 Ky. 257, 260, 261, denying power of equity court to compel payment of taxes through its receiver; Gatling v. Commrs. of Carteret, 92 N. C. 541, 53 Am. Rep. 436, holding judgment against county cannot be set up as counterclaim against taxes; State v. Mayor, 52 Wis. 428, 9 N. W. 608, holding it error to grant mandamus before relator established rights in ordinary legal action; Oconto Water Co. v. City of Oconto, Wis. 80 N. W. 1117, holding equity will restrain diversion of fund from which payment should be made, but will not compel tax levy. Cited, arguendo, in In re Sawyer, 124 U. S. 210, 31 L. 405, 8 8. Ct. 487, holding equity has no jurisdiction to stay criminal proceedings; Fitts v. McGhee, 172 U. S. 531, 19 S. Ct. 275, holding Federal equity court has no jurisdiction over suit against State; Mackin v. County Court, 38 W. Va. 340, 18 S. E. 632, discussing nature of taxation; dissenting opinion in Orr v. Quimby, 54 N. H. 651, and Boody v. Watson, 64 N. H. 206, 9 Atl. 827, applications vague. See 74 Am. Dec. 591, extended note, on power to delegate power of taxation.

—

Distinguished in dissenting opinion in Thompson v. Allen Co., 115 U. S. 563, 29 L. 477, 6 S. Ct. 147, on ground that judgment at law had first been obtained.

Equity. Courts of Chancery possess no extraordinary powers to compel persons to submit to their jurisdiction, not possessed by common-law courts, competent to give relief, p. 658.

Specific performance.- Equity will not interfere to decree specific performance of contracts, other than those for real estate, where adequate compensation can be made by damages recoverable at law, p. 659.

Taxation.- Taxes not assessed are no liens, nor are obligations to assess taxes; hence, levee bonds are not liens on benefited lands prior to assessment, p. 659.

Cited and applied in Lyon v. Alley, 130 U. S. 188, 32 L. 903, 9 S. Ct. 484, holding statutory provisions for making tax a lien must be strictly complied with; Tompkins v. Little Rock, etc., Ry., 5 McCrary, 604, 18 Fed. 348, holding taxes not liens, unless made so by statute imposing them; Bannon v. Burns, 39 Fed. 898, holding taxes cannot become a lien until assessed and levied; Gifford v. Callaway, 8 Colo. App. 364, 46 Pac. 628, holding legislation, directly charging realty with lien for taxes, prerequisite to existence of such lien; Wason v. Major, 10 Colo. App. 189, 50 Pac. 744, holding obligation to assess taxes constitutes no lien on property assessable; Johnson v. Van Horn, 45 N. J. L. 137, and Cadmus v. Fagan, 47 N. J. L. 552, 4 Atl. 325, both holding taxes become liens solely from express legislation to that effect; Quimby v. Wood, 19 R. I. 579, 35 Atl. 151, holding municipal taxes not liens, unless made so by charter; Miller v. Anderson, 1 S. Dak. 541, 47 N. W. 958, 11 L. R. A. 319, holding statutory tax lien to be strictly construed; Board of Education v. Old Dominion, etc., Co., 18 W. Va. 445, holding express language, or necessary implication of statute, necessary to make taxes liens; Hinchman v. Morris, 29 W. Va. 684, 2 S. E. 870, holding no one can be subrogated to States' right to collect taxes. Distinguished in Tompkins v. Little Rock, etc., Ry., 15 Fed. 12, where term "tax was used to denote charge on railroad for money due State; dissenting opinion in State v. St. Louis, etc., Ry., 77 Mo. 223, holding assessment for back taxes, constitutes tax lien.

Miscellaneous.- Ex parte Griffiths, 118 Ind. 84, 10 Am. St. Rep. 108, 20 N. E. 513, 8 L. R. A. 399, holding judges cannot be required to prepare syllabi of decisions; Union, Pacific Ry. v. Ryan, 2 Wyo. 403 (420), holding party seeking relief against unjust assessments, should first pay amount rightfully due.

19 Wall. 661-665, 22 L. 226, BOARD OF COMMISSIONERS v. GORMAN.

Appeal and error.- Under act of 1872, execution may issue after expiration of ten days from entry of judgment if supersedeas has not been obtained, and supersedeas thereafter perfected, within

the sixty days, only operates to stay further proceedings under the execution it cannot interfere with what has already been done, p. 665.

Cited and principle applied in Kitchen v. Randolph, 93 U. S. 89, 23 L. 811, holding supersedeas cannot be granted unless writ of error is sued out and served within sixty days after rendition of judgment; Doyle v. Wisconsin, 94 U. S. 52, 24 L. 65, denying motion to set aside proceedings under mandamus issued before supersedeas was; Foster v. Kansas, 112 U. S. 204, 28 L. 630, 5 S. Ct. 9, holding writ of error acts as supersedeas only from time of lodging same in clerk's office; American Pavement Co. v. Elizabeth, 1 Fed. Cas. 701. holding liens acquired before filing of supersedeas bond, remain; County Commrs. v. Johnson, 21 Fla. 578, holding supersedeas does not undo proceedings prior to its filing; State v. Judge, 33 La. Ann. 1389, holding writ of error from Federal Supreme Court, cannot act as supersedeas to interfere with executed State judgment; Woolfolk v. Bruns, 45 Minn. 97, 47 N. W. 460, holding supersedeas does not relate back to annul proceedings already had. Cited generally in Goodrich v. Wilson, 135 Mass. 33; dissenting opinion in Blair v. Compton, 33 Mich. 449.

Distinguished in State v. Phillips, 32 Fla. 406, 13 So. 921, holding trial court without power to entertain proceedings for alimony, pending supersedeas.

Appeal and error.- Ten days, during which execution may not issue, commence to run from date of entry of judgment, not from date when same was signed by judge, p. 665.

19 Wall. 666-679, 22 L. 227, TOWNSHIP OF PINE GROVE ▾ TALCOTT.

Constitutional law. Statutes should not be pronounced unconstitutional unless their repugnancy to the Constitution is clear, and conclusion that it exists inevitable, p. 673.

Cited and principle applied in Commissioners v. January, 94 U. S. 206, 24 L. 112, holding bonds valid notwithstanding erroneous reference in recitals to act of authorization; Young v. Township of Clarendon, 26 Fed. 807, a similar case; Daly v. Morgan, 69 Md. 471, 16 Atl. 291, 1 L. R. A. 761, and n., holding invalidity of one provision does not invalidate entire act unless provisions are interdependent; Pelzer v. Campbell, 15 S. C. 593, 40 Am. Rep. 711, and Railroad Co. v. Gibbes, 24 S. C. 68, both holding every doubt must be resolved in favor of constitutionality of statute; Verdin v. St. Louis, 131 Mo. 173, 33 S. W. 520, holding contract obligations no more impairable by decision than by statute; Opinion of Justices, 58 N. H. 625, holding statutory contract valid upon first construction, cannot be invalidated by later contrary judicial construction; dissenting opinion in Daly v. Morgan, 69 Md. 484, 16 Atl. 297, 1 L. R. A.

764, and n., majority opinion, supra; Floyd v. Perrin, 30 S. C. 23, 8 S. E. 23, 2 L. R. A. 249, majority holding statute authorizing subscription to railroad unconstitutional.

Towns. Michigan statute of 1869, permitting townships to pledge their aid to railroads, is not repugnant to article XIV, Constitution of Michigan, prohibiting extension of State's credit to private enterprises, p. 674.

Cited, arguendo, in Petty v. Meyers, 49 Ind. 4, and Perry v. Keene, 56 N. H. 547, upholding like statutes.

States.Legislative power of State extends to everything within sphere of such power except as restricted by Federal or State Constitutions, p. 676.

Cited in dissenting opinion in Loan Assn. v. Topeka, 20 Wall. 669, 22 L. 463, majority denying existence of unlimited power in any branch of government.

Municipal corporations.- Railroads are public works, to aid construction of which municipalities have power unless prohibited from so doing, p. 676.

Cited and applied in State v. Nicholls, 30 La. Ann. 987, upholding act authorizing issuance of State bonds to aid railroad; Prince v. Crocker, 166 Mass. 361, 44 N. E. 449, 32 L. R. A. 612, holding construction of subway a public work; Varner v. Martin, 21 W. Va. 557, holding land may be lawfully condemned for railroads; generally in State v. Bridgeton, etc., Traction Co., 62 N. J. L. 602, 43 Atl. 719, 45 L. R. A. 841; dissenting opinion in Civil Rights Cases, 109 U. S. 38, 27 L. 848, 3 S. Ct. 41, arguendo, Civil Rights Act of 1875 valid; Plessy v. Ferguson, 163 U. S. 554, 41 L. 262, 16 S. Ct. 1144, majority upholding Louisiana statute requiring separate accommodations for negroes on trains. See 98 Am. Dec. 668, extended note, on municipal bonds and defenses.

Courts.- Construction of State Constitution by highest State court is not binding on Supreme Court, where question involved is one of general jurisprudence, p. 678.

Cited and applied in Hall v. Wisconsin, 103 U. S. 8, 26 L. 304, State adjudications not authoritative in construction of contract; Taylor v. Ypsilanti, 105 U. S. 70, 26 L. 1011, a similar case; Foote v. Johnson Co., 5 Dill. 284, F. C. 4,912, and McCall v. Hancock, 20 Blatchf. 346, 10 Fed. 9, both holding decision of State courts against their validity, subsequent to negotiation of bonds, not authoritative in Federal courts; Essex Co. Bank v. Bank of Montreal, 7 Biss. 199, F. C. 4,532, holding Federal court not bound by State decision, relating to commercial securities; Louisville, etc., Ry. v. Gaines, 2 Flipp. 630, 3 Fed. 274, holding Federal courts not concluded by State construction of statutes, affecting property rights, subsequent