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Idaho:

Illinois:

Kansas:

Maryland:

Missouri:

Texas:

C. STATUTES OF STATES AND TERRITORIES.

See ASSIGNMENT FOR THe Benefit of Creditors.

See TAX AND TAXATION, 3.

See LIMITATION, STATUTES OF, 2, 3.

See DISTRICT OF COLUMBIA, 1.
See COMMON CARRIER, 4 (1);

MUNICIPAL BOND, 5, 9.

See LOCAL LAW, 1, 3, 4.

L

TAX AND TAXATION.

1. When a statute requires property to be assessed for taxation at its cash
value, a bill to enjoin the collection of a tax solely on the ground that
the property of other persons is assessed below its cash value cannot
be maintained by a person whose property is also assessed below that
value. Albuquerque Bank v. Perea, 87.

2. In order to procure an injunction restraining the collection of a tax, it
is necessary to pay, or offer to pay, such parts of the sum assessed as
are not disputed. Ib.

3. The provisions in Section 22 of the act incorporating the Illinois Central
Railroad Company, (Private Laws, Ill. 1851, 61, 72,) exempting it from
taxation, do not exempt it from, the payment of a municipal assess-
ment upon its land within a municipality in the State, laid for the
purpose of grading and paving a street therein. Illinois Central Rail-
road Company v. Decatur, 190.

4. An exemption from taxation is to be taken as an exemption from the
burden of ordinary taxes, and does not relieve from the obligation to
pay special assessments, imposed to pay the cost of local improvements,
and charged upon contiguous property upon the theory that it is bene-
fited thereby. 1b.

TEXAS.

See LOCAL LAW.

TIME.

See INDIAN.

. TORT.

See DISTRICT OF COLUMBIA, 3.

TRESPASS TO TRY TITLE.

See LOCAL LAW, 6, 7, 8.

TRUST.

See EXECUTOR AND ADMINISTRATOR.

UNITED STATES.

1. For purposes of jurisdiction there is no distinction between suits
against the government directly, and suits against its property.
Stanley v. Schwalby, 508.

2. Where property of the United States is involved in a litigation to which
they are not technically parties under authority of an act of Congress,
the attorney for the United States may intervene by way of sugges-
tion, and in such case the court will either stay the suit or adjust its
judgment according to the rights disclosed on the part of the govern-

ment. Ib.

3. United States v. Lee, 106 U. S. 196, distinguished from this case. Ib.
4. When the United States becomes a party defendant to an action
brought by a citizen the bar of the statute of limitations is a valid
defence, if set up and maintained. Ib.

5. The defence of adverse possession may be set up by the United States
in an action to try title to real estate, and, if supported by the proof,
is a valid defence. Ib.

6. When an officer of the United States, in possession under their author-
ity of real estate claimed by them, is sued in a state court in trespass
to try title to the real estate, and sets up that claim and that authority
as a defence in the action, an adverse judgment in the highest court
of the State draws in question the validity of an authority exercised
under the United States, and gives this court jurisdiction to review
that decision on writ of error. Ib.

See EMINENT DOMAIN;

ROCK CREEK PARK.

VENDOR'S LIEN.

See LIEN.

VESSEL.

See ADMIRALTY.

WILL.

See EXECUTOR AND ADMINISTRATOR.

WRIT OF MANDAMUS.

See ADMIRALTY, 1;

JURISDICTION A, 1, 5; C, 2;
MANDAMUS.

WRIT OF PROHIBITION.

See ADMIRALTY, 1.

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