EMINENT DOMAIN-Continued.
pursued any resulting damage sustained by the owner during
the pendency of the proceedings is consequential and not
recoverable in an action against the Government. Shoolman,
410.
ERRONEOUS ENTRY.
See Taxes, LXVII.
ESTATE TAX.
See Taxes, IX, XXXI, XXXII, XXXIII, XXXIV, XXXV, LIII,
LV, XCI, XCII.
It is well settled that one who by his language or conduct leads
another to do what he would not otherwise have done, shall not
subject such person to loss or injury by disappointing him in
the expectations upon which he acted; and where the plaintiff,
by his implied agreement and conduct led the Government
officers to believe that he acquiesced in their proposed action
and expected no compensation from the Government on account
thereof, he is estopped from claiming compensation on account
of such action. Tharp, Trustee, 164.
See also Patents, V; Taxes, XLIII.
EXCISE TAX.
See Taxes, XLVIII, LXVIII.
EXEMPTION FROM TAXATION.
See Taxes, XLVII, XCVII, XCIX, C.
EXPIRATION OF CORPORATION CHARTER.
See Dissolution of Corporation.
EXPRESSIO UNIUS EST EXCLUSIO ALTERIUS.
See Taxes, XXXVI, XCIX.
FOREIGN-PAID TAX.
See Taxes LXV, LXVI.
FREIGHT CLASSIFICATION.
See Railroad Transportation, I, II.
GAIN OR LOSS, BASIS OF.
See Taxes, VII, LXXXVI.
GAMBLING LOSSES.
See Taxes, LXXXVIII, LXXXIX, XC.
GIFT IN CONTEMPLATION OF DEATH.
See Taxes, XXXI, XXXIV, XXXV.
See Taxes, XCVII, XCIX, C.
GOVERNMENT BONDS.
I. Under the provision of the Fourth Liberty Loan
bonds for payment of interest until the principal of
the bond should be "payable", such bonds, when
duly called by the Government for redemption prior
to maturity, became payable, within the meaning of
the provision, on the date for redemption designated
in the call. Dixie Terminal Co., 656.
GOVERNMENT BONDS-Continued.
II. Where it was provided by the Fourth Liberty Loan
bonds for payment of interest thereon until the
principal of the bond should be payable, and by the
Treasury Department circular made a part of the
bonds by reference that interest on any of such
bonds called by the Government for redemption
prior to maturity should cease upon the redemption
date designated in the call, a call by the Govern-
ment on October 12, 1933, for redemption on April
15, 1934, of one of said bonds, subsequently ac-
quired by the plaintiff on March 9, 1935, was a valid
call, and interest on said bond ceased on the redemp-
tion date specified in the call, notwithstanding
subsequent refusal by the Government to redeem
the bond in gold in accordance with the provisions
thereof. Id.
See also Taxes, XCVII, XCVIII, XCIX, C.
IMMUNITY FROM TAXATION.
See Taxes, XLVII, XCVII, XCIX, C.
IMPLIED AUTHORITY.
See Taxes, XXXIX, XL.
IMPLIED CONTRACT.
See Contracts, III; Cause of Action; Estoppel.
INCOME TAX.
I. It is settled that under the Dancing Rabbit Creek
Treaty of 1830 the Mississippi Choctaw Indians are
entitled to a per capita share in the communal funds
of the Choctaw Nation. Choctaw Nation, 49.
II. Where under authority of an act of Congress com-
munal funds of the Choctaw Indian Nation were
advanced by the Government to meet an obligation
of the Mississippi Choctaws, repayment to the
Nation to be made from per capita funds of the
Mississippi Choctaws as they should accrue, which
course is being followed, and inability on the part of
the Mississippi Choctaws to so repay the balance of
such funds yet unpaid is not shown, the Choctaw
Nation is not entitled to recover such balance from
the United States. Id.
III. Under the treaties and laws providing for and gov-
erning the distribution of funds realized from the
common property of the Choctaw and Chickasaw
Nations of Indians, the Choctaws have been and are
entitled to three-fourths, and the Chickasaws to
one-fourth, of such funds. Choctaw Nation, 140.
See also Liability of Government, II, III, V.
The United States is not liable for interest except where it is pro-
vided for by statute or express contract, and its liability in any
case is limited to the terms of the statute or contract providing
therefor. Dixie Terminal Co., 656.
See also Government Bonds, I, II; Shipping Board, II; Taxes, IV,
V, VI, XVII, XVIII, XIX, LXVII, XCI, XCII, XCIII.
INTERNAL REVENUE.
INVENTORY VALUATION.
See Taxes, III.
INVESTED CAPITAL.
See Taxes, III, L.
JEOPARDY ASSESSMENT.
See Taxes, LXI, LXII, LXIII, LXIV.
I. Under the laws of the Kingdom of Italy a citizen of
the United States is permitted to maintain a suit
on a claim against that nation, and a citizen of Italy
has therefore the reciprocal right to maintain a suit
in the Court of Claims on.a claim against the
United States. Sanguineti, 1.
II. The Court of Claims has no jurisdiction of claims or
suit for restoration of a discharged Government
employee to his former position, for the clearing of
such an employee's record of false charges or stigma,
or for loss of property by such an employee due to
his inability to secure employment after dismissal
from the Government service. Barry, 413.
III. The Court of Claims has no jurisdiction to try title
to office, and is, therefore, without jurisdiction of a
claim of a discharged Government employee for
salary dependent upon his having title to the office
to which the salary was attached. Krueger, 412;
Barry, 413.
See also Contracts, VI; Liability of Government, I; Taxes, XX,
XXI, XXVI, XXVII, LXI, LXII.
LIABILITY OF GOVERNMENT.
I. The existence of a remedy for injury occasioned by
failure of the Government to recognize a govern-
mental duty is exclusively dependent upon legis-
lative discretion, and the courts may not intervene
save by authority from Congress. McCalib, 79.
II. While the Government's relationship to tribal Indians
is held by the courts to resemble that of a guardian
to his ward, and treaties and acts of Congress
involving Indian tribes are, in case of doubt, uni-
formly construed in favor of the tribe, the courts
have not gone so far as to hold, in the absence of
LIABILITY OF GOVERNMENT-Continued.
treaty or statutory obligation, that the Government,
because of such relationship to the Indians, is liable
for payment of money under contracts between
Individual Indians and persons engaged to repre-
sent them. Id.
III. Individual citizens dealing with an Indian Tribe or
with its individual members do so with knowledge
of the Indian relationship to the Government, and
in the absence of treaty or statutory obligation the
Government is not liable for indebtedness incurred
either by the tribe or by its members. Id.
IV. The fact that Congress had theretofore in particular
cases assumed liability of a character similar to
that involved in the suit at bar, and contended for
by the plaintiff, not only does not support the
plaintiff's contention for such liability where there
has been no such assumption of liability by Congress,
but emphasizes the fact that such action by Congress
is an indispensable prerequisite to liability on the
part of the Government.
V. A review of cases involving tribal Indians discloses
that governmental liability for acts of the Govern-
ment in the conduct of Indian affairs arises only
from acts of Congress or treaties with the tribe.
Id.
See also Shipping Board, II.
LIQUIDATED DAMAGES.
See Contracts, V.
MEASURE OF DAMAGE.
See Contracts, I, II, X.
MUNITIONS TAX.
See Taxes, XX, XXII.
NAVY PAY.
See Pay and Allowances, I, II, V.
PARTNERSHIP INCOME.
I. United States patent No. 1450653, for improvements
in aircraft machine gun mechanism, held invalid for
lack of invention in that it involved no more than
mechanical skill. Marlin Firearms Corp., 17.
II. Where all the elements of a patent claim were old and
had been used in various mechanical arts as well
as in the art to which the patent relates, and they
accomplish no more than the aggregate of the old
results, their use, even for a new purpose, would not
be invention. Id.
III. Where patent claims read upon preexisting structures
in public use, they must be held invalid. Id.
IV. Plaintiffs' patent no. 1081199, for improvement in
dams, held invalid. Binckley et al., 444.
V. Where an applicant for a patent acquiesces in the re-
jection of his claims by the Patent Office, he is
estopped to claim the benefit of such claims or such
a construction of his allowed claims as would be
equivalent thereto. Id.
VI. Where the patent fails to show wherein the subject
matter of an amended rejected claim will function
in any respect differently from the subject matter of
the claim before its amendment, the amendment
does not render the claim valid; a modification of an
existing form of construction which brings about no
new result is not invention. Id.
VII. A patentee who voluntarily canceled certain claims
and amended a substituted claim to meet repeated
rejections by the Patent Office upon references to the
prior art, subjects his claims, when challenged as to
validity, to a strict construction, and whatever
elements of the invention were relinquished by him
are effectually eliminated from the patent. Id.
VIII. While nonuser of a patented invention will not deprive
the owner of his patent rights, it does under certain
circumstances preclude a broad construction of the
patent claims.
IX. Where the defense in a patent suit is invalidity of the
patent because of prior publication, it is immaterial
whether the prior publication structure was ever
constructed. Id.
PAY AND ALLOWANCES.
I. Where an officer in the Navy was retired from active
service under section 1453 Revised Statutes, his
retirement dates from the order of the President
approving the recommendation of the Naval Retire-
ment Board and directing his retirement, unless
some other date was fixed in the order for retirement.
Holland, 376.
II. Where the plaintiff, a naval officer ill in the hospital,
received orders of June 25, 1926, directing him,
upon discharge from the hospital, to proceed to his
home and await orders; and the President on July 20,
1926, prior to plaintiff's discharge from the hospital
on August 5, 1926, approved a recommendation of
the Naval Retirement Board for plaintiff's retirement
from active service under section 1453 Revised Stat-
|