side, 121 U. S. 186, or any other decision of this court. Security Mut.
Life Ins. Co. v. Prewitt, 246.
1. Acts of Congress admitting States, as part of common system.
Acts of Congress passed at different times for the admission of different
States where their respective subjects are not identical with or similar
to each other do not form part of a homogeneous whole, of a common
system, so as to allow a claimant under the later act to claim that it
changed the earlier act by construction, and the rule of in pari materia
does not apply. Louisiana v. Mississippi, 1.
2. Intention of legislature-Definition of crime.
The intention of the legislature must govern in the interpretation of a
statute. It is the legislature and not the court which is to define a
crime and ordain its punishment. Burton v. United States, 344.
3. Presumption against retrospective legislation.
There is a presumption against retrospective legislation and words in a
statute will not be construed as having such effect unless they clearly
can have no other effect, and the legislative intent cannot otherwise
be satisfied; and in this respect the use in the statute of the future
tense must be given weight. United States v. American Sugar Co.,
563.
See APPROPRIATION OF PUBLIC MONEY;
COURTS, 6, 7;
PRACTICE AND PROCEDURE.
B. OF THE UNITED STATES.
See ACTS OF CONGRESS.
C. OF THE STATES AND TERRITORIES.
See CONSTITUTIONAL LAW, 1;
JURISDICTION, C 3.
STOCKHOLDERS.
See NATIONAL BANKS, 3, 4.
SUMMARY PROCESS.
See JURISDICTION, B 2.
SWAMP LANDS.
See JURISDICTION, A 8.
See CUSTOMS DUTIES, 1, 2;
PHILIPPINE ISLANDS.
1. Situs of property for purposes of taxation - Effect of temporary removal
of property.
The State of origin remains the permanent situs of personal property not-
withstanding its occasional excursions to foreign parts, and a State
may tax its own corporations for all their property in the State during
the year even if every item should be taken into another State for a
period and then brought back. New York Central R. R. Co. v. Miller,
584.
2. Situs of vessel for purpose of taxation.
The general rule as to vessels plying between the ports of different States
and engaged in the coast wise trade, is that the domicil of the owner is
the situs of the vessel for the purposes of taxation wholly irrespective
of the place of enrollment, subject to the exception that where a vessel
engaged in interstate commerce has acquired an actual situs in a State
other than that which is the domicil of the owner it may there be taxed
because within the jurisdiction of the taxing authorities.
Lord Co. v. Kentucky, 409.
3. Effect of enrollment of vessel on its situs for purpose of taxation.
Vessels owned by a corporation domiciled in Illinois, and which although
enrolled in a Kentucky port are not engaged in commerce wholly in
the State but are engaged in interstate commerce, and which have
acquired a permanent sit us for taxation, and are taxed, in another
State are not subject to taxation by the State of Kentucky, nor is
their situs for taxation therein on account of their being enrolled at a
port of that State. Ib.
See CONGRESS, B 3;
CONSTITUTIONAL LAW, 3.
TERRITORIES.
See LOCAL LAW (PORTO RICO, 3).
TERRITORIAL COURTS.
See PRACTICE AND PROCEDURE, 2.
TESTAMENTARY LAW.
1. Validity of transfer of property bequeathed.
Where by the law of their domicil, as is the case in Louisiana, minors are
represented by their father as administrator, with full power under
that law to receipt for, and administer for their account, property
bequeathed to them by a testator domiciled and dying in Virginia,
a transfer of such property to the father as the administrator or rep-
resentative of his minor children by a person having possession thereof
in the District of Columbia, is valid and binding. Darlington v. Tur-
ner, 195.
2. Liability of estate of decedent.
Under the circumstances of this case decedent's liability for an amount
invested having been fixed with accuracy as to time and amount,
and it being impossible from the record to ascertain the ultimate fate
of the investment, and whether it was so lost as to relieve decedent
from responsibility, the court will hold the estate liable therefor with
legal interest but subject to adjustment for admitted overpayments
to one of the complainants. Ib.
See CONSTITUTIONAL LAW, 1;
CORPORATIONS;
JURISDICTION, C 2, 3.
TRANSFERS.
See NATIONAL BANKS;
TESTAMENTARY LAW, 1.
TRANSFER OF STOCK.
See NATIONAL BANKS, 3.
1. Treaty with Cuba of December 11, 1902; accrual of right to reduction of
duties on imports.
Under the treaty between the United States and Cuba of December 11,
1902, and the act of Congress of December 17, 1903, imports from
Cuba were not entitled to reduction of duties imposed by the tariff
act of July 24, 1897, until December 27, 1903, the date proclaimed
by the President of the United States and the President of Cuba for
the commencement of the operation of the treaty. United States v.
American Sugar Co., 563; Franklin Sugar Co. v. United States, 580.
2. Treaty with Cuba; time for going into effect.
After the treaty was amended by the Senate and the amendment accepted
by Cuba the time of its going into effect was to be fixed by act of Con-
gress and not as originally fixed by the treaty ten days after the ex-
change of ratifications. Ib.
See CRIMINAL LAW, 2, 3, 5;
JURISDICTION, E.
TRIAL BY JURY.
See LOCAL LAW (PORTO RICO).
TRUSTEE IN BANKRUPTCY.
See JURISDICTION, C 4.
ULTRA VIRES.
See JURISDICTION, A 5;
NATIONAL BANKS, 1.
VENDOR AND VENDEE.
See NATIONAL Banks, 4.
VESSELS.
See TAXATION, 2, 3.
WAIVER.
See ACTIONS, 1;
CRIMINAL LAW, 4.
WAR MEASURES.
See PHILIPPINE ISLANDS.
The "maritime belt" is that part of the sea which, in contradistinction
to the open sea, is under the sway of the riparian States. Louisiana
v. Mississippi, 1.
See BOUNDARIES, 3, 4;
CONSTITUTIONAL LAW, 1.
WITNESSES.
See COSTS, 2;
CRIMINAL LAW, 4.
"Maritime Belt," see Waters.
"Thalweg," see Boundaries, 3.
WRIT AND PROCESS.
See JURISDICTION.
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