INDEX

ABANDONMENT. See Patents for Inventions, 5.
ADMINISTRATIVE PROCEEDINGS. See Board of Tax Appeals;
Federal Power Commission; Injunction, 1; Interstate Commerce
Acts, 6-7; Jurisdiction, I, 4; III, 1, 3-5; IV, 4-5; Labor Rela-
tions Act, 2-3; Packers & Stockyards Act; Public Utilities, 1–2;
Statutes, 5; Variance.

Requirement as to hearing. Morgan v. U. S., 1.

ADMIRALTY. See Insurance, 2.

ADMISSIONS TAX. See Constitutional Law, I, 9.
ANTITRUST ACTS.

1. Price Discriminations. Clayton Act. Application of amenda-
tory Act. Federal Trade Comm'n v. Goodyear Co., 257.

2. Proceedings. Abandonment of price arrangement found to be
illegal by Commission did not make controversy moot. Id.
3. Id. Importance in antitrust cases of Equity Rule 702 as to
findings. Interstate Circuit v. U. S., 55.

APPEAL.

See Jurisdiction.

APPROPRIATION.

See Eminent Domain; Waters.

ASSIGNMENT. See Limitations.

BANKRUPTCY. See Constitutional Law, I, 13-15.

1. Construction and Application of Chapter X. Composition of
indebtedness of state taxing agencies and instrumentalities under
Chapter X; consent of State to application of Chapter X; taxing
district as one "authorized by law" to effectuate plan. U. S. v.
Bekins, 27.

2. Jurisdiction of Bankruptcy Court. Property of Farmer
Debtor. Property subject to administration; interest in lands;
property acquired after filing of petition; mortgaged lands; equity
of redemption; extension of period for redemption. Wright v.
Union Central Ins. Co., 502.

595

BOARD OF TAX APPEALS. See Jurisdiction, III, 5.

Findings. Sufficiency of evidence to support. Helvering v. Na-
tional Grocery Co., 282.

CERTIORARI. See Jurisdiction, II, 11–15.

CESSION. See Constitutional Law, I, 5.

CHARITABLE INSTITUTIONS. See Taxation, II, 9.

COMMON LAW.

No federal common law; law of State controls except in matters
governed by Federal Constitution or Acts of Congress. Erie R. Co.
v. Tompkins, 64.

COMMUNITY PROPERTY. See Taxation, II, 8.

COMPACTS.

92.

Compacts between States. Hinderlider v. La Plata River Co.,

COMPENSATION. See Indians, 3—4.

COMPOSITION. See Bankruptcy, 1.
CONFLICT OF LAWS.

1. Negligence. Railroad Company. Liability governed, in suit
in federal court, by law of State where accident occurred. Erie
R. Co. v. Tompkins, 64; see also, Hudson v. Moonier, 397.

2. Equity. Doctrine of Erie R. Co. v. Tompkins applicable to
question of construction of insurance policy arising in suit in equity.
Ruhlin v. N. Y. Life Ins. Co., 202; N. Y. Life Ins. Co. v. Jackson,
261; Rosenthal v. N. Y. Life Ins. Co., 263.
CONSTITUTIONAL LAW.

I. Miscellaneous, p. 596.
II. Commerce Clause, p. 598.
III. Contract Clause, p. 598.
IV. Fifth Amendment, p. 598.
V. Sixth Amendment, p. 599.

VI. Tenth Amendment, p. 599.
VII. Fourteenth Amendment.

(A) Due Process Clause, p. 600.

(B) Equal Protection Clause, p. 600.

VIII. Twenty-first Amendment, p. 600.

I. Miscellaneous.

1. Rules of Construction. Constitutional questions not decided
unless necessary on record. Arkansas Co. v. Louisiana, 197.

CONSTITUTIONAL LAW-Continued.

2. Id. Presumption of constitutionality of statute. U. S. v.
Carolene Products Co., 144.

3. Delegation of Legislative Power. Helvering v. National Gro-
cery Co., 282.

4. Relations Between State and Nation. Coöperation in exer-
cise of respective governmental powers. U. S. v. Bekins, 27.

5. Id. Territorial Jurisdiction as between State and United
States over land in Yosemite National Park; effect of cession of
jurisdiction by State; state license fee for sale or importation of
alcoholic beverages in Park, invalid; state tax on sales in Park,
valid. Collins v. Yosemite Park Co., 518.

6. Id. Restraint of state commission by federal court. Petro-
leum Exploration v. Comm'n, 209.

7. Governmental Instrumentalities. Immunity to taxation im-
plied for protection of States narrowly construed. Helvering v.
Gerhardt, 405.

8. Id. Immunity from federal tax does not extend to business
enterprises conducted by States for gain. Allen v. Regents, 439.

9. Id. Validity of federal admissions tax as applied to football
games at state educational institution. Id.

10. Id. Salaries of employees of Port of New York Authority
not immune. Helvering v. Gerhardt, 405.

11. Id. State Taxation of lands within jurisdiction of United
States; consent of United States to tax. Collins v. Yosemite Park
Co., 518.

12. Federal Taxation. Corporations. Undistributed Earnings.
Validity of additional tax on corporation availed of to prevent
imposition of surtax on shareholders by accumulating profits.
Helvering v. National Grocery Co., 282.

13. Bankruptcy Powers. Scope. Proceedings for voluntary
composition of debts are within scope of bankruptcy power. U. S.
v. Bekins, 27.

14. Id. Chapter X of Bankruptcy Act, providing for composi-
tion of indebtedness of state taxing agencies and instrumentalities,
valid. Id.

15. Id. Validity of provision of § 75 (n), for extension of pe-
riod of redemption. Wright v. Union Central Ins. Co., 502.

16. Indians. Power of United States to manage affairs of In-
dian wards is subject to constitutional limitations. U. S. v.
Klamath Indians, 119.

CONSTITUTIONAL LAW-Continued.

17. Administrative Proceedings. Fair and open hearing funda-
mental requirement. Morgan v. U. S., 1.

18. Compacts Between States. Validity and effect. Hinderlider
v. La Plata River Co., 92.

19. Challenging Validity of statutes. U. S. v. Carolene Products
Co., 144.

II. Commerce Clause.

1. Scope of Federal Power. U. S. v. Carolene Products Co., 144.
2. Id. Prohibition of Shipment. Public Health. Validity of
Filled Milk Act. Id.

3. Id. Protection of commerce against threatened industrial
strife; regulation of labor relations. Labor Board v. Mackay Co.,
333.

4. State Regulation. Public Utilities. Rates. Requirement that
utility file schedule of rates, though business partly interstate, valid.
Arkansas Louisiana Gas Co. v. Department, 61.

5. Id. Order of state commission prescribing rate for gas sup-
plied by importing pipeline company to affiliated distributing com-
panies within State, sustained. Lone Star Gas Co. v. Texas, 224.

6. Id. Order did not regulate interstate transportation nor sales
and deliveries in interstate commerce. Id.

7. Id. Inclusion in property on which intrastate rate was based
of pipeline which cut across corner of another State. Id.

8. Id. Mode of handling gas brought in from other State made
it integral part of company's intrastate business and commission
properly considered it in fixing rate. Id.

9. Id. Segregation of intrastate and interstate properties of
company; when not essential. Id.

10. State Taxation. Indiana Gross Income Tax Act, as applied
to gross receipts of Indiana manufacturer from sales in other
States, invalid. Adams Mfg. Co. v. Storen, 307.

III. Contract Clause.

Tax Exemption. Limitation of exemption of Indiana state and
municipal bonds to taxation ad valorem, sustained. Adams Mfg.
Co. v. Storen, 307.

IV. Fifth Amendment. See Packers and Stockyards Act.

1. Legislation Generally. Congress not bound to prohibit all like
evils or none. U. S. v. Carolene Products Co., 144.

2. Notice and Hearing. Administrative Proceedings. Fair and
open hearing fundamental requirement in proceeding of quasi-
judicial character. Morgan v. U. S., 1.

CONSTITUTIONAL LAW-Continued.

3. Employer and Employee. Provision of Labor Act continuing
relation of employer and employee in case of strike arising out of
labor dispute, sustained. Labor Board v. Mackay Co., 333.

Id.

4. Id. Order of Labor Board was not arbitrary or capricious.

5. Public Utilities. Confiscation. Rates under Packers & Stock-
yards Act not confiscatory. Denver Union Co. v. U. S., 470.

6. Filled Milk Act did not contravene Fifth Amendment. U. S.
v. Carolene Products Co., 144.

7. Id. Act not invalid because it did not extend to oleomar-
garine or other butter substitutes. Id.

8. Exertion of Bankruptcy Power. Plan of composition under
Chapter X of Bankruptcy Act did not contravene rights of credi-
tors under Fifth Amendment. U. S. v. Bekins, 27.

9. Id. Provision of § 75 (n), for extension of period of redemp-
tion, sustained. Wright v. Union Central Ins. Co., 502.

10. Federal Taxation. Validity of undistributed earnings tax;
Revenue Act 1918, § 104; penal nature of tax; retroactive assess-
ment. Helvering v. National Grocery Co., 282.

11. Procedure. Fifth Amendment guarantees substantial rights
but no particular form of procedure. Labor Board v. Mackay Co.,
333.

12. Labor Board Proceedings. Investiture of Circuit Court of
Appeals with jurisdiction to review order of Board only upon filing
of transcript, did not deny due process. In re Labor Board, 486.

13. Procedural Due Process under Labor Act; notice and hear-
ing; variance between findings and complaint; examiner's report.
Labor Board v. Mackay Co., 333.

V. Sixth Amendment.

Right of Accused to assistance of counsel; waiver; habeas corpus.
Johnson v. Zerbst, 458.

VI. Tenth Amendment.

1. Tenth Amendment protects right of States to make contracts
and give consents not otherwise in contravention of the Constitu-
tion. U. S. v. Bekins, 27.

2. Additional tax on income of corporation availed of to pre-
vent surtax on shareholders by accumulating profits, not violation
of Tenth Amendment. Helvering v. National Grocery Co., 282.

3. Provision of § 75 (n) of Bankruptcy Act, for extension of
period of redemption, sustained. Wright v. Union Central Ins. Co.,