B. STATUTES OF STATES AND TERritories.

Arkansas.

See CONSTITUTIONAL LAW, A, 11.

Connecticut. See CONSTITUTIONAL LAW, A, 5.

See RAILROAD, 8, 9, 10.

See RAILROAD, 5.

Kentucky.

Minnesota.

1. When not otherwise exempted, the capital stock of a corporation, and
its shares in the hands of shareholders, may both be taxed; and if so
taxed it is not double taxation. Bank of Commerce v. Tennessee, 134.
2. The surplus accumulated by the plaintiff in error is not exempted from
taxation by the provision of exemption in its charter. Ib.

3. A clause in the charter by a State of a banking corporation requiring
it to "pay to the State an annual tax of one half of one per cent on
each share of capital stock, which shall be in lieu of all other taxes,"
while it limits the amount of tax on each share of stock in the hands
of the shareholders, does not apply to or cover the case of the capital
stock of the corporation or its surplus and accumulated profits, but
such capital stock, surplus and accumulated profits are liable to be
taxed as the State may determine. Shelby County v. Union & Planters'
Bank, 149.

4. The previous cases examined and shown (especially Farrington v. Tennes-
see, 95 U. S. 679, and Gordon v. Appeal Tax Court, 3 How. 133) not to
be inconsistent with the above decision. Ib.

5. A state statute granting to a company incorporated by it "all the rights
and privileges" which had been granted by a previous statute of the
State to another corporation, does not confer upon the new company
an exemption from taxation beyond a defined limit which was con-
ferred upon the other company by the act incorporating it. Phoenix
Fire & Marine Ins. Co. v. Tennessee, 174.

6. The ruling of the highest court of a State, in a suit to recover taxes
alleged to be due, concerning the effect to be given to a former judg-
ment of the same court as to the liability of the same parties to pay
similar taxes previously assessed, is not subject to review by this
court. lb.

7. In 1860 the legislature of Tennessee incorporated the Energetic Insurance
Company of Nashville, with a proviso in the charter limiting its tax-
ation to one quarter of one per cent on its capital stock. In 1870 a
new constitution was adopted by the State, forbidding such limitation.
In 1884 the surviving corporators of the Energetic Insurance Company,

which had not then been organized, met and organized the company
under that name. In 1885 the name of the company was changed by
legislative act to Planters' Fire and Marine Insurance Company, and it
was authorized to remove its situs to Memphis, which it did, and in-
creased its capital stock. Since that time it has regularly paid its
taxes at the rate named in the act of 1860. In a suit to recover taxes
at the regular tax rate, which was in excess of the statutory limi-
tation: Held, that the organization of the corporation having been
made subsequently to the adoption of the constitution of 1870, and of
its coming into force, the corporation was subject to the provisions of
that instrument regulating taxation. Planters' Insurance Co. v. Ten-
nessee, 193.

8. The charter of the Memphis Life and General Insurance Company con-
tained a provision "that there shall be a state tax of one half of one
per cent upon the amount of the capital actually paid in." The char-
ter of the Home Insurance and Trust Company authorized that com-
pany to "organize with all the forms, officers, terms, powers, rights,
reservations, restrictions and liabilities given to and imposed upon the
Memphis Life and General Insurance Company." Held, that the
Home Company was not subject to the provision respecting taxation
in the charter of the Memphis Life Company. Home Insurance &
Trust Co. v. Tennessee, 198.

1. No suit can be maintained, or injunction granted, against the United
States, unless expressly permitted by act of Congress. Belknap v.
Schild, 10.

2. No injunction can be issued by the courts of the United States against
officers of a State, to restrain or control the use of property already in
the possession of the State, or money in its treasury when the suit is
commenced; or to compel the State to perform its obligations; or
where the State has otherwise such an interest in the object of the
suit as to be a necessary party. And the same rule applies to officers
of the United States. Ib.

See PATENT FOR INVENTION, 6.

WASHINGTON.

See DISTRICT OF COLUMBIA.

WITNESS.

See CONSTITUTIONAL LAW, 12.