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An act to amend an act entitled “An act to regulate the liens of judgments and

decrees of the courts of the United States.” (Approved Aug. 17, 1912; 37 Stat., 311.)

Be it enacted, etc., That section three of an act entitled "An act to regulate the liens of judgments and decrees of the courts of the United States," approved August first, eighteen hundred and eightyeight, be, and the same is hereby, repealed.

This act shall take effect on and after January first, nineteen hundred and thirteen. An act to repeal an act approved March 2, 1895, entitled "An act to amend

section 3 of an act entitled 'An act to regulate the liens of judgments and decrees of the courts of the United States,' approved August 1, 1898.” (Approved Aug. 23, 1916; 39 Stat., 531.)

Be it enacted, etc., That an act approved March second, eighteen hundred and ninety-five, entitled “An act to amend section three of an act entitled 'An act to regulate the liens of judgments and decrees of the courts of the United States,' approved August first, eighteen hundred and eighty-eight," be, and the same is hereby, repealed.

SEC. 2. That this act shall take effect on and after January first, nineteen hundred and seventeen.

The purpose of this measure was to rectify the mistake when the act of August 17, 1912, was passed in failing to repeal the act of 1895.

H. R. Rept. No. 205, 61th Cong., 1st sess.; S. Rept. No. 744.

Interest.

Sec. 963. Upon all bonds, on which suits are brought for the recovery of duties, interest shall be allowed, at the rate of six per centum a year, from the time when said bonds became due.

Sec. 966. Interest shall be allowed on all judgments in civil causes, recovered in a circuit or district court, and may be levied by the marshal under process of execution issued thereon, in all cases where, by the law of the State in which such court is held, interest may be levied under process of execution on judgments recovered in the courts of such State, and it shall be calculated from the date of the judgment, at such rate as is allowed by law on judgments recovered in the courts of such State.

An act of Congress giving interest on judgments does not include the Government unless expressly named or so intended by clear inference. (First Comptroller's Opinion in Stephani's Cuse, 26 Int. Rev. Rec., 313, and cases there cited; l'nited States ex rel. v. John Sherman, Secretary of the Treasury, 98 U. S., 567; 25 Int. Rev. Rec., 198.)

Angarica 1. Bayard (127 U. S., 251).
Schell ('. Cochran (107 V. S., 625).
Interest on taxes. (See under secs. 3185, p. 117, and 3214, p. 134.)
Interest on claims against United States, (See under sec. 3220, p. 137.)

Interest in suits against officers upon alljustment of accounts. (See sec. 3624, p. 666.)

Interest on judgments in Court of Claims. (See sec. 1090.)

Interest only from commencement of the suit when there has been unreasonable delay in prosecuting the claims (Sanborn 1. United States, 135 U. S., 271 : 36 Int. Rev. Rec., 142; Wightman 1. United States, 23 Ct. Cls., 148.

Interest on judgments. State law governs. (T. Ds. 1016, 1017.)

Interest on judgments against United States under the Tucker Act 44 per cent from date of tinal judgment until appropriation is made. Section 10, act of March 3, 1887. (19 Comp. Dec., 152.)

Circuit Court of Appeals. An act to establish circuit courts of appeals and to define and regulate in cer

tain cases the jurisdiction of the courts of the United States, and for other purposes. (Act of Mar. 3, 1891 ; 26 Stat., 827.)

Circuit courts of appeal were created by the act of March 3, 1891, with substantially the same jurisdiction described in chapter 6 of the Judicial Code.

The jurisdiction of the circuit court of appeals is wholly appellate and is governed by the Judicial Code. (Act of Mar. 3, 1911, sec. 129, et seq.)

The judgments and decrees of the circuit courts of appeals are final in all cases under the revenue laws (sec. 128 of the Judicial Code, act of Mar. 3, 1911), and can only be carried to the Supreme Court by certificate or certiorari. (American Sugar Retining Co. v. United States, 211 U. S., 155.)

Writ of certiorari, effect of dismissing petition for. (Anderson v. Moyer, 193 Fed., 499.)

The Tucker Act of March 3, 1887 (24 Stat., 505), as amended by act of June 27, 1898, and act of July 1, 1898, provided for bringing suit against the United States on certain classes of claims and giving jurisdiction to the Court of Claims concurrent with that court to the district courts and circuit courts, respectively, and was incorporated in the Judicial Code and the act repealed, except sections 4-7, 10. (Sec. 297, Judicial Code, act of Mar. 3, 1911; 36 Stat.. 1087.)

Suits under act of March 3, 1887, or paragraph 20, section 24, Judicial Code, to be tried without a jury.

In suits under act of March 3, 1887, against United States, in case of adverse judgment, question of appeal to be determined by the Attorney General. (Sec. 10.)

The Bowman Act of March 3, 1883 (22 Stat., 485), provided for transmission by the executive departments to the Court of Claims for finding of facts, etc., was incorporated in the Judicial Code (sec. 148) and the act repealed. (Sec. 297, Judicial Code, act of Mar. 3, 1911; 36 Stat., 1087.)

Circuit Court of Appeals has no jurisdiction of suit by one railroad company against another and a collector of internal revenue to determine liability for income tax on certain dividends as between the two companies, where the controversy depends wholly on construction of lease executed by plaintiff railroad to defendant, both being citizens of New York, whose courts may determine controversy, unless collector should remove case under section 33 of Judicial Code. (Rensselaer & Saratoga R. Co. v. Delaware & Hudson Co., 257 Fed., 555.)

Writs of error and appeals. Sec. 11. [Act of March 3, 1891 (26 Stat. 829).] That no appeal or writ of error by which any order, judgment, or decree may be reviewed in the circuit court of appeals under the provisions of this act shall be taken or sued out except within six months after the entry of the order, judgment or decree sought to be reviewed: Provided, however, That in all cases in which a lesser time is now by law limited for appeals or writs of error such limits of time shall apply to appeals or writs of error in such cases taken to or sued out from the circuit courts of appeals.

No appeal or writ of error, by which any order, judgment, or decree may be reviewed in the circuit court of appeals, shall be taken or sued out except within six months after the entry of the order, judgment, or decree. (Siegelschiffer v. Penn. Mut. Life Ins. Co., 248 Fed., 226; Collins v. Huffman, 245 Fed., 20; Rutan 1. Johnson, 130 Fed., 109.)

The statutory time for taking appeals is prescribed by act of Congress, and can not be extended by order of the court. (Old Nick Williams Co. v. United States, 215 U. S., 541.)

Writs of error and appeals to Supreme Court. Sec. 6. [Act of September 6, 1916 (39 Stat. 726).] That no writ of error, appeal or writ of certiorari intended to bring up any cause for review by the Supreme Court shall be allowed or entertained unless duly applied for within three months after entry of the judgment or decree complained of: Provided, that writs of certiorari addressed to the Supreme Court of the Philippine Islands may be granted if application therefor be made within six months.

An internal revenue case may be taken to the Supreme Court when the constitutionality of an act of Congress is involved. (Spreckels Sugar Refining Co. v. McClain, 192 U. S., 397; T. D. 760.)

Appeals and writs of error may be taken from district courts direct to the Supreme Court in the cases mentioned in section 238, Judicial Code, amended by act of January 28, 1915. (38 Stat., 804.)

An act to provide for writs of error or appeals to the Supreme Court of the United States in all cases involving the question of the jurisdiction of the court below. (Act of February 25, 1889; 25 Stat., 693.) Section 238, “ Judicial Code."

As to Alaska, the act of June 6, 1900, section 504 (31 Stat., 414) provides that appeals and writs of error may be taken from the district court directly to the Supreme Court in five classes of cases. Section 247, Judicial Code."

In Porto Rico (act of April 12, 1900; 31 Stat., 84) there is established a district court of the United States with jurisdiction of circuit courts of the United States. It is provided that writs of error and appeal from the final decisions of the supreme court of Porto Rico and the district court of the United States shall be allowed and may be taken to the Supreme Court of the United States in the same manner and under the same regulations and in the same cases as from the supreme courts of the Territories; "and such writs of error and appeal shall be allowed in all cases where the Constitution of the United States or a treaty thereof or an act of Congress is brought in question and a right claimed thereunder is denied.” Section 244, “ Judicial Code."

Writs of error and appeals from Supreme Court of Porto Rico may be taken to circuit court of appeals and United States Supreme Court as now provided. Section 43, act of March 2, 1917. (39 Stat., 966.)

Virgin Islands. Appeals and writs of error to circuit court of appeals, third circuit, act of March 3, 1917. (39 Stat., 1132.)

Cases from Alaska and Hawaii are reviewable in the circuit court of appeals for the ninth circuit under sections 134 and 128 and 116, respectively, of the Judicial Code, and cases from the district court of Porto Rico are reviewable in the circuit court of appeals for the first circuit under the provisions of the act of January 25, 1915. (38 Stat., 803.)

Distinction between an appeal and writ of error. (United States v. Diamond Match Co., 115 Fed., 288.)

Writs of error in criminal cases allowed by United States to Supreme Court on demurrers to indictment where decision was based on the invalidity or construction of the statute upon which the indictment was found. Act of March 2, 1917; 34 Stat., 1246. (United States v. Stevenson, 215 U. S., 190.)

A judgment of affirmance by a divided appellate court conclusively settles the rights of the parties in the particular litigation but does not establish a precedent in the court which renders it, and does not control inferior tribunals in other cases. (Westhus v. Union Trust Co., 168 Fed., 617.)

Affirmances by the Supreme Court by reason of the court being equally divided settle no principle of law. (Kinney v. Conant, 166 Fed., 720.)

Certifying questions to the Supreme Court. Authority of circuit court of appeals to certify questions to the Supreme Court. (Dickinson v. United States, 174 Fed., 808; Railway Co. v. Pope, 74 Fed., 1; Andrews v. National Foundry & Pipe Works, 77 Fed., 774; Pullman Pal. Car Co. v. Cent. Transp. Co., 83 Fed., 1.)

Questions certified must be distinct questions of law clearly stated. (Graves v. Faurot, 162 U, S., 435; United States v. Union Pacific Ry, Co., 168 U. S., 505.)

The Supreme Court deals only with the facts certified. (Stratton's Independence r'. Howbert, 231 U. S., 399; T. D. 1913.)

The circuit court of appeals at any time may certify to the Supreme Court of the United States any questions or propositions of law concerning which it desires the instruction of that court, or the Supreme Court may by certiorari require any case to be certified to the Supreme Court for review. (United States 1. Union Pac. Ry. Co., 168 U. S., 505; United States v. Felsenheld, 186 U, S., 126; T. D. 525.)

Primary object of act establishing circuit courts of appeals. (American Construction Co. v. Jacksonville Railway Co., 148 U. S., 372.)

Act establishing the circuit court of appeals, with annotation of decisions. (90 Fed. introduction.)

In none of the provisions of the act establishing the circuit courts of appeals, defining the appellate jurisdiction, either of the Supreme Court or of the circuit courts of appeals is there any indication of an intention to confer upon the United States the right to take up a criminal case of any grade after judgment below in favor of the defendant. (United States v. Sanges, 144 U. S. 323; United States 1. Dickinson, 213 U. S.,

92.) Sec. 1008. No judgment, decree or order of a (circuit or] district court, in any civil action, at law or in equity, shall be reviewed in the Supreme Court, on writ of error or appeal, unless the writ of error is brought, or the appeal is taken within two years after the entry of such judgment, decree, or order:

Provided, That where a party entitled to prosecute a writ of error, or to take an appeal is an infant, insane person or imprisoned, such writ of error may be prosecuted, or such appeal may be taken, within two years after the judgment, decree, or order, exclusive of the term of such disability.

The words in brackets (circuit or] became inoperative on the abolition of circuit courts by the Judicial Code.

Section 11, act of March 3, 1891; “ that no appeal or writ of error, by which any order, judgment, or decree may be reviewed in the circuit court of appeals, under the provisions of this act, shall be taken or sued out except within six months after the entry of the order, judg. ment, or decree sought to be reviewed." (Rutan 1. Johnson, 130 Fed., 109.)

Appeals or writs of error to review a judgment of a circuit court of appeals must be sued out within 1 year. (Sec. 6, act of Mar. 3, 1891, 26 Stat., 826.)

The statutory time for taking appeals is prescribed hy act of Congress, and can not be extended by order of the court. (Old Nick Williams Co. 1. United States, 215 U'. S., 541.)

An internal revenue case may be taken from the circuit court to the circuit court of appeals, and from there to the Supreme Court when the constitutionality of an act of Congress is involved. (Spreckels Sugar Refining Co. 1. McClain, 192 U. S., 397; T. D. 760.)

Appeals from Court of Claims to Supreme Court. SEC. 243. [Act of March 3, 1911, Judicial Coile" (36 Stat., 1087).] All appeals from the court of claims shall be taken within ninety days after the judgment is rendered, and shall be allowed under such regulations as the Supreme Court may direct.

Section 708, R. S., reenacted.

A judgment of the court of claims from which no appeal is taken is just as conclusive as a decision of the Supreme Court. (United States v. O'Grady, 22 Wall., 641.)

No bond required of l’nited States, ete. Sec. 1001. Whenever a writ of error, appeal or other process in law, admiralty, or equity, issues from or is brought up to the Supreme Court, or a circuit court, either by the United States or

by direction of any Department of the Government, no bond, obligation, or security shall be required from the United States, or from any party acting under the direction aforesaid, either to prosecute said suit, or to answer in damages or costs. In case of an adverse decision, such costs as by law are taxable against the United States, or against the party acting by direction as aforesaid, shall be paid out of the contingent fund of the Department under whose directions the proceedings were instituted.

The United States, when a plaintiff in a civil action, is entitled to the writ of attachment, and is relieved by section 1001 from giving the usual undertaking in such cases. (United States 1. Ottmon, 23 Int. Rev. Rec., 294.)

Statute of limitations. Sec. 1046. No person shall be prosecuted, tried, or punished for any crime arising under the revenue laws,

unless the indictment is found or the information is instituted within five years next after the committing of such crime.

SEC. 1047. No suit or prosecution for any penalty or forfeiture, pecuniary or otherwise, accruing under the laws of the United States, shall be maintained, except in cases where it is otherwise specially provided, unless the same is commenced within five years from the time when the penalty or forfeiture accrued: Provided, That the person of the offender, or the property liable for such penalty or forfeiture, shall, within the same period, be found within the United States; so that the proper process therefor may be instituted and served against such person or property. An act to limit the time within which prosecutions may be instituted against

persons charged with violating internal-revenue laws. (Act of July 5, 1884; 23 Stat., 122).

That no person shall be prosecuted, tried, or punished for any of the various offenses arising under the internal revenue laws of the United States unless the indictment is found or the information instituted within three years next after the commission of the offense, in all cases where the penalty prescribed may be imprisonment in the penitentiary, and within two years in all other cases:

Provided, That the time during which the person committing the offense is absent from the district wherein the same is committed shall not be taken as any part of the time limited by law for the commencement of such proceedings:

Provided further, That the provisions of this act shall not apply to offenses committed prior to its passage:

And provided further, That where a complaint shall be instituted before a commissioner of the United States within the period above limited, the time shall be extended until the discharge of the grand jury at its next session within the district:

And provided further, That this act shall not apply to offenses committed by officers of the United States.

Suits for taxes can be brought at any time. (See decisions quoted under sec. 3213, p. 132.)

Limitation of time within which suits must be brought against sureties on official bonds five years. (See act of Aug. 8, 1888, p. 618.)

States can not pass statutes of limitation binding on the Federal Government. (United States v. Thompson et al., 98 U. S., 486; 25 Int. Rev. Rec., 143; United States v. Fitts, 197 Fed., 1007.)

United States not bound by any statute of limitations unless Congress has clearly manifested its intention that they should be so bound.

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