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bond remained in the hands of the collector, or the | incorporating the Ohio Life Insurance and Trust sureties, until after the 24th of July.

Broome v. United States,

(143) 636 4. Collectors are often disbursing officers; and they and their sureties are responsible for the money which a collector receives from his predecessor in office; and also for money transmitted to him by another collector upon his representation and requisition that it was necessary to defray the current expenses of his office, and advanced for that purpose. Id.

SURETIES-16.

(Ib.) 636

1. A bond, with sureties, was executed for the purpose of securing the repayment of certain money advanced for putting up and shipping bacon. William Turner was to have the management of the affair, and Harvy Turner was to be his agent.

Turner v. Yates,

(14) 824 2. Alter the money was advanced, Harvy made a consignment of meat, and drew upon it. Whether or not this draft was drawn specially against this consignment was a point which was properly decided by the court from an interpretation of the written papers in the case. Id. (Ib.) 824 3. It was also correct to instruct the jury that if they believed, from the evidence, that Harvy was acting in this instance either upon his own account, or as the agent of William, then the special draft drawn upon the consignment was first to be met out of the proceeds of sale, and the sureties upon the bond to be credited only with their proportion of the residue.

Id.

(Ib.) 824 4. The consignor had a right to draw upon the consignment with the consent of the consignee, unless restrained by some contract with the sureties, of which there was no evidence. On the contrary, there was evidence that Harvy was the agent of William, to draw upon this consignment as well as for other purposes. Id.

(Ib.) 824 5. It was not improper for the court to instruct the jury that they might find Harvy to have been either a principal or an agent of William. Id. (Ib.) 824 SURETIES UPON EXECUTORS' BONDS-14. See Wills.

See Duties.

TARIFF-13.

TARIFF-16.

1. The twentieth section of the Tariff Act of 1842 provides, that on all articles manufactured from two or more materials, the duty shall be assessed at the highest rates at which any of its component parts may be chargeable. (5 Stat. at L., 566.) Stuart v. Maxwell, (150) 883 2. This section was not repealed by the general clause in the Tariff Act of 1846, by which all Acts, and parts of Acts, repugnant to the provisions of that Act (1846), were repealed.

Id.

(Ib.) 883 3. Consequently, where goods were entered as being manufactures of linen and cotton, it was proper to impose upon them a duty of twenty-five per cent. ad valorem, such being the duty imposed upon cotton articles, in Schedule D, by the Tariff Act of 1846. (9 Stat. at L., 46.) Id.

TAXES-16.

(Ib.) 883

Company, with power amongst other things to issue
bills or notes until the year 1843. One section of
the charter provided that no higher taxes should
be levied on the capital stock or dividends of the
company than are or may be levied on the capital
stock or dividends of incorporated banking institu-
tions in the State.
4. In 1836 the Legislature passed an Act to pro-
hibit the circulation of small bills This Act pro-
vided, that if any bank should surrender the right
to issue small notes, the treasurer should collect a
tax from such bank of five per cent. upon its divi-
dends; if not, he should collect twenty per cent.
The Life Insurance and Trust Company surren-
dered the right.
5. In 1838 this law was repealed.

6. In 1845 an Act was passed to incorporate the State Bank of Ohio and other banking companies. The 60th section provided that each company should pay, annually, six per cent. upon its profits, in lieu of all taxes to which such company or the stockholders thereof, on account of stocks owned therein, would otherwise be subject.

7. In 1851 an Act was passed to tax banks, and bank and other stocks, the same as other property was taxable by the laws of the State.

8. There was nothing in previous legislation to exempt the Life Insurance and Trust Company from the operation of this Act.

Ohio Life Insurance and Trust
Company v. Debolt,

TELEGRAPH-15.

See Patent Rights.

TEXAS-14.

(416) 997

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8. So, also, where the plea was in substance that the plaintiff had no good title against Texas, no title in the defendant being shown. For the action may have been maintainable, although the true titie was not in the plaintiff.

ld.

(Ib.) 422

1. In 1845 the Legislature of Ohio passed a general banking law, the 59th section of which required the officers to make semi-annual dividends, and the 6th required them to set off six per cent. of such dividends for the use of the State, which sum or 9. Where a title to land in the State of Coahuila amount so set off should be in lieu of all taxes to and Texas, was obtained in 1833, by a mother for. which the company or the stockholders therein and in the name of her daughter, and in 1836 the would otherwise be subject. This was a contract father of the daughter conveyed it away by a deed fixing the amount ot taxation and not a law pre-executed in Louisiana, this deed was properly set scribing a rule of taxation until changed by the aside by the District Court of Texas. Legislature. Hoyt v. Hammekin.

State Bank of Ohio v. Knoop, (369) 977 2. In 1851 an Act was passed entitled "An Act to tax banks, and bank and other stocks, the same as property is now taxable by the laws of this State." The operation of this law being to increase the tax, the banks were not bound to pay that increase. Id. (Ib.) 977 3. In 1834 the Legislature of Ohio passed an Act

(346) 449 10. It was not executed either according to the laws of Louisiana, or those of Coahuila and Texas. (lb.) 449

Id.

TITLE 16.

1. Where the language of the statute was "That public notice of the time and place of the sale of real property for taxes due to the Corporation of the City of Washington shall be given by adver

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1. In the ratification by the King of Spain of the Treaty by which Florida was ceded to the United States, it was admitted that certain grants of land in Florida, amongst which was one to the Duke of Alagon, were annulled and declared void.

2. A written declaration, annexed to a treaty at the time of its ratification, is as obligatory as if the provision had been inserted in the body of the Treaty itself.

De et al v. Braden,

(635) 1090 3. Whether or not the King of Spain had power, according to the Constitution of Spain, to annul this grant, is a political and not a judicial question, and was decided when the Treaty was made and ratified. ld.

(lb.) 1090 4. A deed made by the duke to a citizen of the United States, during the interval between the signature and ratification of the Treaty, cannot be recognized as conveying any title whatever. The land remained under the jurisdiction of Spain until the annulment of the grant. Id. (lb.) 1090

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Day v Woodworth,

(363) 181 2. The suit being brought by the owner of a mill dam below, against the owners of a mill above, for forcibly taking down a part of the dam, upon the allegation that it injured the mill above, it was proper for the court to charge the jury, that, if they found for the plaintiff upon the ground that his dam caused no injury to the mill above, they should allow, in damages, the cost of restoring so much of the dam as was taken down, and compensation for the necessary delay of the plaintiff's mill; and they might also allow such sum for the expenses of prosecuting the action, over and above the taxable costs, as they should find the plaintiff had necessarily incurred, for counsel fees, and the pay of engineers in making surveys, &c.

ld.

(lb.) 181 3. But if they should find for the plaintiff, on the ground that the defendants had taken down more of the dam than was necessary to relieve the mill above, then, they would allow in damages the cost of replacing such excess, and compensation for any delay or damage occasioned by such excess; but not anything for counsel fees or extra compensation to engineers, unless the taking down of such excess was wanton and malicious.

Id.

(Tb.) 181 4. In actions of trespass, and all actions on the case for torts, a jury may give exemplary or vindictive damages, depending upon the peculiar circumstances of each case. But the amount of counsel fees, as such, ought not to be taken as a measure of punishment, or a necessary element in its infliction. ld. (lb.) 181 (lb.) 181 6. Whether the verdict would carry costs or not,

5. The doctrine of costs explained. ld.

was a question with which the jury had nothing to do. Id. (lb.) 181

7. In an action of trespass, for forcibly invading a plantation, carrying off some slaves, and frightening others away, it was proper for the plaintiff to give in evidence the consequental damages which resulted to his wood and corn. McAfee v. Crofford, (447) 217 8. It was proper, also, to allow the defendant to the plantation, as principal, and himself as surety, give in evidence a judgment against the owner of and his own payment of that judgment. It was allowable, both as an explanation of his motives, and to show how much he had paid; both reasons concurring to mitigate the damages. Id.

(lb.) 217

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10. Evidence was also admissible to show that the surety had not been compelled to pay the debt, by showing that the creditor had been enjoined from collecting it. This was admissible, in order to rebut the evidence previously offered on the other side. Id. (lb.) 217

11. It was proper for the court to charge the jury that, in assessing damages, they had a right to take into consideration all the circumstances. Id. (Ib) 217

TRUSTEES-16.

1. There were two trustees of real and personal estate for the benefit of a minor. One of the trustees was also administrator de bonis non upon the estate of the father of the minor, and the other trustee was appointed guardian to the minor.

2. When the minor arrived at the proper age, and the accounts came to be settled, the following rules ought to have been applied:

3. The trustees ought not to have been charged with an amount of money, which the adininistrator trustee had paid himself as commission. That item was allowed by the Orphans' Court, and its correctness cannot be reviewed, collaterally, by another court.

Barney v. Saunders,

(535) 1047

4. Nor ought the trustees to have been charged with allowance made to the guardian trustee. The guardian's accounts also were cognizable by the Orphans' Court. Having power under the will to receive a portion of the income, the guardian's receipts were valid to the trustees.

Id.

(Tb.) 1047

5. The trustees were properly allowed and credited by five per cent. on the principal of the personal estate, and ten per cent. on the income. 1d.

(lb.) 1047 6. Under the circumstances of this case, the trustees ought not to have been charged upon the principal of six months' rests and compound interest.

ld.

(lb.) 1047

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1. On 6th November, 1836, W. F. Hamilton, William V. Robinson, and wife, by deed, conveyed to the United States "the right and privilege to use, divert and carry away from the fountain spring, by which the woolen factory of said Hamilton and Robinson is now supplied, so much water as will pass through a pipe or tube of equal diameter with one that shall convey the water from the said spring, upon the same level therewith, to the factory of the said grantors, and to proceed from a common cistern or head to be erected by the said United States, and to convey and conduct the same, by tubes or pipes, through the premises of the said grantors in a direct line, &c., &c.

2. The distance to which the United States wished to carry their share of the water being much greater than that of the other party, it was necessary, according to the principles of hydraulics, to lay down pipes of a larger bore than those of the other party, in order to obtain one half of the

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1. James Bosley, in-his will, after sundry specific devises and bequests, devised and bequeathed all his lands and other real estate in Baltimore, Cecil, and Alleghany counties, in Maryland, and also in Florida, and his house and lot in Santa Croix, and all the real estate he might have elsewhere, to his wife Elizabeth, her heirs and assigns, in trust to sell the same and divide the net proceeds thereof, with all the residue of his estate, equally between herself and the children of his brother.

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10. But the first will, before it was known that he had made the others, was probated by Mr. Jefferson, in Virginia, and when Mr. Jefferson learned that the General had made other wills, he transferred the fund to the Orphans' Court of the District of Columbia. The Orphans' Court managed the fund for some time, and then Benjamin L. Lear was appointed the administrator of Koseiusko, with the will annexed. He died, leaving a will, and George Bomford one of his executors. Bomford qualified as such, and afterwards became the administrator of Kosciusko de bonis non. He took into his possession, as executor, the estate of Lear, and also the funds of Kosciusko, which had been administered by Lear, and first made his return to the Orphans' Court of the administered funds of Kosciusko, as executor of Lear. Afterwards they were returned by him to the Orphans' Court, as administrator de bonis non of Kosciusko. The Orphans' Court deeming that his sureties as admintrator de bonis non of Kosciusko, were insufficient, or that they were not liable for any waste of them, on account of the funds having been received by him as executor of Lear, and not as administrator de bonis non, called upon him for other sureties, under the Act of Congress of the 20th February, 1846. He complied with the call, and gave as sureties, Stott, Carrico, and George C. Bomford, and Gideon, Ward, and Smith.

ld.

(Ib.) 472

11. The original bonds of Bomford were given to the Orphans' Court, under the law of Maryland, which prevailed without alteration in that part of the District of Columbia which had been ceded by Maryland, until Congress passed the Act of the 20th February, 1846. The defendant, Stott, Carrico, and George C. Bomford, and Smith, Ward, and Gideon, became the sureties of Bomford, as administrator de bonis non of Kosciusko, under the Act of 20th February, 1846.

Id.

(lb.) 472

12. In the State of Maryland, if an executor or administrator changes any part of an estate from what it was, into something else, it is said to be administered. If an administrator de bonis non possesses himself of such changed estate, of whatever kind it may be, and charges himself with it as assets, his sureties to his original bond, as admistrator de bonis non, are not liable for his waste of

them. They are only liable for such assets of the deceased as remain in specie, unadministered by his predecessor, in the administration. Such is the law of Maryland, applicable to the sureties of Bomford, in the bond given when he was appointed administrator de bonis non of Kosciusko.

Id.

(Ib.) 472 13. But when other sureties are called for by the Orphans' Court, under the third section of the Act of February 20, 1846, and are given, they do not bear the same relation to the administrator that his original sureties did, and they will be bound for the waste of their principal to the amount of the estate, or funds which he has charged himself by his return to the Orphans' Court, as administrator de bonis non, when it called for additional sureties, and for such as the administrator may afterwards receive. Id. (Ib.) 472

14. The bonds taken by the Orphans' Court in this case, were properly taken under the Act of the 20th February, 1846. Id. (lb.) 472 15. General Kosciusko's olographic will, of 1816, contains a revoking clause of all other wills previously made by him, and not having disposed of his American funds in that will, nor in the will of 1817, he died intestate as to such funds. The second article in the will of 1817, "Je Légue tous mes effets, ma voiture, et mon cheval y comprise à Madame et à Monsieur Zavier Zeltner, les homme ce dessus,' record 105, is not a residuary bequest to them of the rest of the estate, not specifically disposed of in the wills of 1816 and 1817. Id.

(Ib.) 472 16. General Kosciusko was sojourning in Switzerland when he died, but was domiciled in France, and had been for fifteen years. ld.

(Ib.) 472 17. His declarations are to be received as proof that his domicil was in France. Such declarations have always been received, in questions of domicil, in the courts of France, in those of England, and in the courts of the United States.

Id.

(lb.) 472 18. The presumption of law is, that the domicil of origin is retained, until residence elsewhere has been shown by him who alleges a change of it. But residence elsewhere repels the presumption, and casts upon him who denies it to be a domicil of choice, the burden of disproving it. The place of residence must be taken to be a domicil of choice, unless it is proved that it was not meant to be a principal and permanent residence. Contingent events, political or otherwise, are not admissible proofs to show, where one removes from his domicil of origin for a residence elsewhere, that the latter was not meant to be a principal and permanent residence. But if one is exiled by authority from his domicil of origin, it is never presumed that he has abandoned all hope of returning back. The abandonment, however, may be shown by proof. General Kosciusko was not exiled by authority. He left Poland voluntarily, to obtain a civil status in France, which he conscientiously thought he could not enjoy in Poland, whilst it continued under a foreign dominion.

ld.

(lb.) 472 19. Personal property, wherever it may be, is to be disturbed in case of intestacy, according to the law of the domicil of the intestate. This rule may be said to be a part of the jus gentium. ld. (Ib.) 472 20. What that law is when a foreign law applies, must be shown by proof of it, and in the case of written law, it will be sufficient to offer, as evidence, the official publication of the law, certified satisfactorily to be such. Unwritten foreign laws must be proved by experts. There is no general rule for authenticating foreign laws in the courts of other countries, except this, that no proof shall be received "which presupposes better testimony behind, and attainable by the party." They may be verified by an oath, or by an exemplification of a copy under the great seal of the State or nation whose law it may be, or by a copy, proved to be a true copy by a witness who has examined and compared it with the original, or by the certificate of an officer authorized to give the law, which certificate must be duly proved. Such modes of proof are not exclusive of others, especially of codes and accepted histories of the law of a country. See, also, the cases of Church v. Hubbart, in 2 Cranch, 181, and Talbot v. Seeman, in 1 Cranch, 7. In this case, the Code Civil of France, with this indorsement," Les Garde des Sceaux de France a la Cour

Supreme des Etats Unis," was offered as evidence to prove that the law of France was for the distribution of the funds in controversy. This court ruled that such indorsement was a sufficient authentication to make the Code evidence in this case, and in any other case in which it may be offered. By that Code, the complainants named in this suit as the collateral relations of General Kosciusko, are entitled to receive the funds in controversy, in such proportions as are stated in the mandate of this court to the court below. Id. (lb.) 472

21. The documentary proofs in this cause, from the Orphans' Court, of the genealogy of the Kosciusko family, and of the collateral relationship of the persons entitled to a decree, and also of the wills of Kosciusko, are properly in evidence in this suit. Id. (Ib.) 472 22. The record from Grodno is judicial; not a judgment inter partes, but a foreign judgment in rem, which is evidenced of the facts adjudicated against all the world. (lb.) 472

Id.

23. A will executed in 1777, which devised certain lands in Maine to trustees and their heirs, to the use of Richard (the son of the testator) for life, remainder for his life, in case of forfeiture, to the trustees, to preserve contingent remainders; remainder to the sons of Richard, if any, as tenants in common in tail, with cross remainders; remainder to Richard's daughter, Elizabeth, for life; remainder to trustees, to preserve contingent remainders during her life; remainder to the sons of Elizabeth in tail-did not vest the legal estate in fee simple in the trustees. The life estate of Richard, and the contingent remainders limited thereon, were legal estates. (488) 510

Webster v. Cooper,

24. No duties were imposed on the trustees which could prevent the legal estate in these lands from vesting in the cestuis que use; and although such duties might have been required of them relating to other lands in the devise, yet this circumstance would not control the construction of the devise as to these lands.

Id.

(Ib.) 510

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28. In 1848, the Legislature of Maine passed an Act declaring that no real or mixed action should be commenced or maintained against any person in possession of lands, where such person had been in actual possession for more than forty years, claiming to hold the same in his own right, and which possession should have been adverse, open, peaceable, notorious, and exclusive. This Act was passed two years after the suit was commenced. Id. (lb.) 510

29. The effect of this Act was to make the seisin of the occupant during the lifetime of Elizabeth, adverse against her son, when he had no right of possession.

Id.

(Id.) 510

30. This act, which thus purported to take away property from one man and vest it in another, was contrary to the constitution of the State of Maine, as expounded by the highest courts of law in that State. And as this court looks to the decisions of the courts of a state to explain its statutes, there is no reason why it should not also look to them to expound its constitution.

Id.

(Tb.) 510

WILLS-15.

1. McDonogh, a citizen of Louisiana, made a will, in which, after bequeathing certain legacies not involved in the present controversy, he gave, willed and bequeated all the residue, and remainder of his property to the corporations of the cities of New Orleans and Baltimore forever, one half to each, for the education of the poor, in those cities.

Id.

(Ib.) 732 3. No alienation of this general estate was ever to take place, under penalty of forfeiture, when the States of Maryland and Louisiana were to become his residuary devisees for the purpose of educating the poor of those States. Id.

and even if it be an appeal, will remand the case for
this purpose.
Id.
(I.) 819
3. Where the will, by construction, shows an inten-
tion to charge the real estate with the payment of
a legacy, it is not necessary to aver in the bill a
deficiency of personal assets.
([b.) 819

Id.

4. The real estate will be charged with the payMcDonogh's Executors v. Murdoch, (567) 732 ment of legacies, where a testator gives several leg2. The estate was to be converted into real prop- acies, and then, without creating an express trust erty, and managed by six agents, three to be ap-sition of the whole estate, blending the realty to pay them, makes a general residuary dispopointed by each city. and personalty together in one fund. This is an exception to the general rule that the personal estate is the first fund for the payment of debts and legacies. (Ib.) 819 5. Where it appears, by the admissions and proofs, that the defendant has substantially under his control a large property of the testator which he intended to charge with the payment of the legacy in question, the complainant is entitled to relief, although the land lies beyond the limits of the state in which the suit is brought. Id.

purpose,

(Ib.) 732 4. Although there is a complexity in the plan by which the testator proposed to effect his yet his intention is clear to make the cities his legatees; and his directions about the agency are merely subsidiary to the general objects of his will, and whether legal and practicable, or otherwise, can exert no influence over the question of its validity. Id. (Ib.) 732 5. The City of New Orleans, being a corporation established by law, has a right to receive a legacy for the purose of exercising the powers which have been granted to it, and amongst these powers and duties is that of establishing public schools for gratuitous education. Id.

(Ib.) 732 6. The civil and English law upon this point compared:

The dispositions of the property in this will are not substitutions, or fidei commissa," which are forbidden by the Louisiana Code.

Id.

(lb.) 732

7. The meaning of those terms explained and defined:

The testator was authorized to define the use and destination of his legacy.

Id.

(lb.) 732 8. The conditions annnexed to this legacy, the prohibition to alienate or to divide the estate, or to separate in its management the interest of the cities, or their care and control, or to deviate from the testator's scheme, do not invalidate the bequest, because the Louisiana Code provides that in all dispositions inter vivos and mortis causa, impossible conditions, those which are contrary to the laws or to morals, are reputed not written.'

ld.

(lb.) 732 9. The difference between the civil and common law, upon this point, examined:

The City of Baltimore is entitled and empowered to receive this legacy under the laws of Maryland: and the laws of Louisiana do not forbid it. The article in the Code of the latter State, which says that "Donations may be made in favor of a stranger, when the laws of his country do not prohibit similar dispositions in favor of a citizen of this State." does not most probably apply to the citizens or corporations of the States of the Union. Moreover, the laws of Maryland do not prohibit similar dispositions in favor of a citizen of Louisiana. Id. (b) 732 10. The destination of the legacy to public uses in the City of Baltimore, does not affect the valid operation of the bequest in Louisiana.

Id.

(Ib.) 732 11. The cities of New Orleans and Baltimore, having the annuities charged upon their legacies, would be benefited by the invalidity of these legacies. Upon the question of their validity, this court expresses no opinion. But the parties to this suit, viz.: the heirs at law, could not claim them. Id.

(Ib.) 732 12. In case of the failure of the devise to the cities, the limitation over to the States of Maryland and Louisiana would have been operative. Id. (Ib.) 732

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Id

(Ib.) 819 6. By the common law of Maryland, lands of which the testator was not seised at the time of making his will, could not be devised thereby. Carroll v. Lessee of Carroll et al., (275) 936 7. In 1850 the Legislature passed the following Act:

8. Sec. 1. Be it enacted, &c., That every last will and testament executed in due form of law, after the first day of June next, shall be construed with reference to the real estate and personal estate comprised in it, to speak and take effect as if it had been executed on the day of the death of the testator or testatrix, unless a contrary intention shall appear by the will.

9. Sec. 2. That the provisions of this Act shall not apply to any will executed, before the passage of this Act, by any person who may die before the first day of June nex, unless in such will the intention of the testator or testatrix shall appear that the real and personal estate which he or she may own at his or her death, should thereby pass. 10. Sec. 3. That this law shall take effect on the first day of June next.

Id.

(Ib.) 936

11. In 1837 Richard B. Carroll duly executed his will, making his wife, Jane, his residuary legstee and devisee. After the execution of his will, he acquired the lands in controversy, and died in August, 1851.

Id.

(Ib.) 936 12. The lands which he purchased in 1842 did not pass to the devisee, but descended to the heirs. Id. (lb.) 936 13. The cases upon the subject examined. Id. (lb.) 936 14. In April, 1815, William Brown, of Massachusetts, made his will by which he made sundry be quests to his youngest son, Samuel. One of them was of the rent or improvement of the store and wharf privilege of the Stoddard property, during his natural life, and the premises to descend to his After two other similar bequests, the will then gave to Samuel, absolutely, a share in certain property when turned into money.

heirs

15. In May, 1816, the testator made a codicil, revoking that part of the will wherein any part of the estate was devised and bequeathed to Samuel, and in lieu thereof, bequeathing to him only the income, interest or rent. At his decease it was to go to the legal heirs.

16. Under the circumstances of this will and codicil, the revoking part applied only to such share of the estate as was given to Samuel, absolutely; leaving in the Stoddard property a life estate in Samuel, with a remainder to his heirs, which remainder was protected by the laws of Massachusetts until Samuel's death.

Homer v. Brown,

(354) 970 17. At the death of Samuel the title to the property became vested in fee simple in the two children of Samuel.

WRIT OF ERROR-16.

1 Where the debter alleged that process of attachment had been laid in his hands as garnishee, attaching the debt which he owed to the creditor in question; and moved the court to stay execu tion until the rights of the parties could be settled in the State Court which had issued the attachment, and the court refused so to do, this refusal is not the subject of review by this court. The

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