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1922, June 10; 42 Stat. 628; Abrahms.------
1924, May 20; 43 Stat. 133; Seminole------
1924, May 24; 43 Stat. 140; Brunswick.
1924, May 31; 43 Stat. 250:

Abrahms.---

Wolsieffer---1924, June 2; 43 Stat. 253:

Lehigh Portland Cement.

Roos --------1924, June 2; 43 Stat. 253, 277; Crossett.. 1924, June 2, 43 Stat. 253, 305; Bailey-----1924, June 2, 43 Stat. 253, 336; Champion Rivet Co. 1926, February 26; 44 Stat. 9; Roos -------1926, February 26; 44 Stat. 9, 24; Williams Land Co. 1926, February 26; 44 Stat. 9, 34; Crossett-----1926, February 26; 44 Stat. 9, 55; Lehigh Portland Cement.--1926, February 26, 44 Stat. 9, 58, 59, 105; Champion Rivet Co.. 1926, February 26, 44 Stat. 9, 66; Midpoint Realty 1926, February 26; 44 Stat. 9, 67; Staten Island Shipbuilding

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1926, February 26; 44 Stat. 9, 70; Harris Trust.
1926, February 26; 44 Stat. 9, 116; Mosbacher--
1926, May 4; 44 Stat. 394; Loehler...
1928, May 16; 45 Stat. 573, 583; Loehler--
1928, May 29; 45 Stat. 791, 819; Irving Trust.
1928, May 29; 45 Stat. 791, 858, 861, 876; New River Company.
1928, May 29; 45 Stat. 791, 871; Mosbacher...
1928, May 29; 45 Stat. 791, 874:

Champion Rivet Co---

Midpoint Realty---1928, May 29; 45 Stat. 791, 875; Staten Island Shipbuilding Co. 1929, February 28; 45 Stat. 1387, 1400; Columbia Planograph

Co--------------1929, June 15; 46 Stat. 11; North Pacific Grain Growers.... 1931, February 23; 46 Stat. 1207, 1212; Brunswick... 1932, June 6; 47 Stat. 169:

Western Fruit Express ------

Williams Land Co.-------
1932, June 6; 47 Stat. 169, 245, 247; Pelzer------
1933, March 3; 47 Stat. 1489; Aluminum Cooking Utensil...
1933, May 12; 48 Stat. 31; Telescope Folding Furniture.---
1933, May 12, 48 Stat. 31, 35; Ismert-Hincke Milling Co.-
1933, May 12; 48 Stat. 31, 40; Wilson & Co.-------------
1933, June 13; 48 Stat. 195:

Western Fruit Express -------
Columbia Planograph Co.-----

Steel Products Engineering-
1933, June 13; 48 Stat. 275; Columbia Planograph Co.

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1934, May 10; 48 Stat. 680:

Williams Land Co.

Posselius.------------------------1935. August 14: 49 Stat. 620; Consolidated Aircraft.--1935, August 30; 49 Stat. 1011, 1012; Hood & Gross.1936, May 26; 49 Stat. 2305; Randall. 1936, June 22; 49 Stat. 1648:

Wilson & Co.

Aluminum Co.---1936, June 22; 49 Stat. 1648, 1747; Squire.--1936, June 26; 49 Stat. 1983:

North Pacific Grain Growers.

South Dakota Wheat Growers.--1938, June 25; 52 Stat. 1197; Steel Products Engineering--

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UNITED STATES CODE

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Title 5, Section 58; Brunswick.
Title 5, Sections 312, 315; Vlachos.----
Title 7, Sections 609, 616, 617, 641 (Supp. III); Squire..
Title 22, Section 21 (j); Brunswick.
Title 26, Section 411 (c); Harris Trust.--
Title 26, Sections 1530, 1531; Lehigh Portland Cement.-
Title 28, Section 260; First National Steamship, et al. -
Title 39, Section 11; Twin Cities Properties, Inc.----
Title 40, Section 276a-1 (Supp. II); Hood & Gross -----

REVISED STATUTES
Sections 363, 366; Vlachos-----
Sections 1452, 1453; Wadbrook.----
Section 3182; Lehigh Portland Cement.
Section 3226; Mosbacher------
Sections 3679, 3732; Brownstein-Louis Co..
Section 3709; Graybar Electric...

JUDICIAL CODE
Section 145; Petrin.-------
Section 154; First National Steamship, et al..
Section 156; Brownstein-Louis Co.
Section 177 (b); Aluminum Co--------

INTERNAL REVENUE CODE
Section 811 (c); Harris Trust -------

219339—40/vol. 90 -2

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AMENDMENTS TO RULES

Order of the Court amending Rule 29:

It is ordered this 29th day of February, 1940, that Rule 29 of the Rules of the Court of Claims be and the same is amended by adding at the end of the second paragraph thereof the following:

Provided, That the tender of fees shall not apply to

witnesses summoned by the United States." Rule 29 as thus amended will read:

“29. A witness may be summoned at the request of either party to the proceeding by delivery of a subpoena issued by the court.

"If a witness, having been duly summoned under section 269, United States Code, title 28, and his fees tendered him, shall fail or refuse to appear and testify before any officer authorized to take his testimony, a rule upon him will be issued by the court, on motion, to show cause why he should not be punished as for a contempt: Provided, That the tender of fees shall not apply to witnesses summoned by the United States."

Order of the Court amending Rule 99:

It is ordered this 10th day of April, 1940, that the Rules of the Court of Claims be, and they are hereby, amended by renumbering the present RULE 99 as 99 (a) and by adding to said rule an additional paragraph numbered 99 (6) and reading as follows:

"99. (6). Whenever a certified transcript of the record is requested by the plaintiff or his attorney of record, or by the Assistant Attorney General, for the purpose of filing a petition for a writ of certiorari in the Supreme Court, and the plaintiff or defendant XVIII

desires not only the pleadings, findings of fact, conclusion of law, judgment and opinion of the Court but also 'other parts of the record as are material to the errors assigned,' the party making the request for the record shall file with the Court, not more than forty-five (45) days after judgment has been entered, a copy of the petition for the writ of certiorari and an original and five (5) copies of such parts of the record as, in his judgment, are material to the errors assigned, and serve upon the opposing counsel a copy of the same at the same time it is filed in the Court.

"Unless the parties can agree as to the parts of the evidence in the record which are material to the errors assigned, then counsel for the party so objecting shall, within ten (10) days from the date of the filing in the Court and service upon him of the above record, file with the Clerk of the Court an original and five (5) copies of such parts of the evidence as he considers should become part of the record to be certified, and at the same time serve upon the appellant's attorney a copy thereof. The Court will then settle the record to be certified.

“See Rule 41 of the Supreme Court as amended March 25, 1940, and Supreme Court General Equity Rules."

LEGISLATION RELATING TO THE

COURT OF CLAIMS
(PRIVATE—No. 303—76TH CONGRESS]
[CHAPTER 99—30 Session)

[S. 1962)

AN ACT Granting jurisdiction to the Court of Claims to reopen and readjudicate the case of Carrie Howard Steedman and Eugenia Howard Edmunds.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Court of Claims be, and it is hereby, vested with jurisdiction and directed to reopen and readjudicate the case of Carrie Howard Steedman and Eugenia Howard Edmunds against the United States, numbered E-563, decided February 28, 1927, and reported in volume 63, Court of Claims Reports, at page 226, upon the evidence heretofore submitted to the said court in the said cause, giving due weight in such readjudication to any decision of the Supreme Court of the United States rendered since February 28, 1927, construing the relevant provisions of the applicable statutes, particularly the identical terms of section 402 of the Revenue Acts of 1918 and 1921, and if such Court of Claims in such readjudication shall find upon said evidence that, under the provisions of the Revenue Act of 1921, the plaintiffs are entitled to a judgment under the relevant statutes, as now construed by the Supreme Court of the United States, particularly the . terms of section 402 of the Revenue Acts of 1918 and 1921, then the court shall enter its judgment in favor of the said Carrie Howard Steedman and Eugenia Howard Edmunds in said cause for such sums as said evidence will justify, not to exceed the amount claimed in the original petition in the Court of Claims, with interest as provided by law. Approved, April 13, 1940.

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