21 F.(2d) and the cases are remanded to that court, with directions to dismiss for want of jurisdiction, without costs to either party. Leon GLECKMAN, Appellant, v. Edward RUSTAD, U. S. Marshal, etc. Circuit Court of Appeals, Eighth Circuit. May 14, 1927. No. 7662. Appeal from the District Court of the United States for the District of Minnesota. Thomas V. Sullivan and Frank E. McAllister, both of St. Paul, Minn., for appellant. Lafayette French, Jr., U. S. Atty., of St. Paul, Minn., for appellee. PER CURIAM. Appeal dismissed, without costs to either party in this court, per stipulation of parties. 2 GOODYEAR TIRE & RUBBER COMPANY, Circuit Court of Appeals, First Circuit. No. 2134. Error to the District Court of the United States for the District of Porto Rico. Nelson Gammans, of New York City, for plaintiff in error. William C. Rigby, of Washington, D. C., George C. Butte, Atty. Gen., and J. A. Lopez Acosta, Asst. Atty. Gen., for defendant in error. cluded by our decisions in Goodyear Tire & Rubber Co. v. Gallardo, Treas. (C. C. A.) 18 F.(2d) 926; Sanchez Morales & Co. v. Gallardo, Treas. (C. C. A.) 18 F. (2d) 550; and Porto Rico Tax Appeals (C. C. A.) 16 F. (2d) 545. The judgment of the District Court of Porto Rico is affirmed, with costs to the defendant in error. 3 GULF REFINING COMPANY OF LOUISIANA, Plaintiff in Error, v. O. J. KING. Circuit Court of Appeals, Eighth Circuit. June 20, 1927. No. 7833. In Error to the District Court of the United States for the Western District of Arkansas. W. E. Patterson and W. H. Rector, both of El Dorado, Ark., for plaintiff in error. E. L. Compere, of Hamburg, Ark., for defendant in error. PER CURIAM. Writ of error dismissed, with costs, on motion of plaintiff in error. 4 Vane C. HESTER and Lillie Gray Porter, Appellants, v. Julian HARTRIDGE, Trustee of J. W. Hester Company, Bankrupt, Appellee. Circuit Court of Appeals, Fifth Circuit. October 25, 1927. No. 4979. Appeal from the District Court of the United States for the Southern District of Georgia; Wm. H. Barrett, Judge. Shelby Myrick, of Savannah, Ga. (Leo Before BINGHAM, JOHNSON, and A. Morrissy, of Savannah, Ga., on the brief), ANDERSON, Circuit Judges. for appellants. PER CURIAM. This is an action at law, brought in the federal District Court of Porto Rico, to recover taxes paid under protest. The plaintiff seeks to recover $8,000.13, that being the amount of taxes assessed under the Porto Rico Tax Act of August 20, 1925 (Acts Porto Rico 1925, No. 85), and paid under protest. The tax was assessed upon automobile tires and other articles manufactured by the plaintiff in the United States and imported into and sold by it in Porto Rico. In the District Court judgment was entered for the defendant, from which this writ was prosecuted. We regard the questions presented as con Edward C. Brennan, of Savannah, Ga. (Walter C. Hartridge and Hartridge & Brennan, all of Savannah, Ga., on the brief), for appellee. Before WALKER, BRYAN, and FOSTER, Circuit Judges. FOSTER, Circuit Judge. The J. W. Hester Company was adjudicated bankrupt on February 16, 1926. Thereafter the trustee, appellee herein, brought suit in the District Court to recover of Lillie Gray Porter, a former employee, some $4,000 in money, alleged to be part of the assets of the bankrupt, and to have been turned over to her, within four months of bankruptcy, pursuant to a conspiracy between her and Vane C. Hester, vice president of the bankrupt, to conceal same and to hinder, delay, and defraud the creditors of the bankrupt. It was admitted that the money was turned over to Miss Porter by Hester within four months of bankruptcy, and the identical money to the extent of $3,235 was found in her possession and sequestered. Appellants contended, however, that from time to time over a period of years Miss Porter left part of her weekly salary with Hester for safe-keeping, and had also deposited with him $500 at one time, and that without her knowledge and consent he had used it in the business of the bankrupt. After a full hearing the District Court found against appellants, ordered the money impounded turned over to the trustee, and entered judgment against appellants for $4,000, with interest. Error is assigned to this action of the court. Without stopping to review it, it is sufficient to say that the evidence in the record fully supports the judgment of the District Court. Error is also alleged to the allowance of an amendment to the trustee's pleading, alleging the insolvency of the Hester Company after November 1, 1925, and to the admission of certain evidence tending to contradict the testimony of Miss Porter and Hester, given before the referee in the course of the bankruptcy inquiry, which had been offered by appellee and admitted without objection. These assignments are entirely without merit. We find no error in the record. Affirmed. 1 W. K. HORTON, Suing as Guardian for Lucinda Horton, et al., Minors, Plaintiff in error, v. NEW YORK LIFE INSURANCE COMPANY, Defendant in Error. Circuit Court of Appeals, Fifth Circuit. November 4, 1927. No. 4960. In Error to the District Court of the United States for the Southern District of Alabama; Robert T. Ervin, Judge. B. E. Jones, of Evergreen, Ala., and Sam M. Johnston, of Mobile, Ala. (Claude E. Hamilton, of Greenville, Ala., Berney E. Jones, of Evergreen, Ala., Samuel M. Johnston, of Mobile, Ala., Hamilton & Jones, of Evergreen, Ala., and Smith, Young & Johnston, of Mobile, Ala., on the brief), for plaintiff in error. pellant. Claude U. Stone, of Peoria, Ill., and Orla M. Hill, and Jesse L. England, both of St. Louis, Mo., for appellees. Before EVANS, PAGE, and ANDERSON, Circuit Judges. PER CURIAM. Upon the jurisdictional question as to the amount involved, we are of the opinion that this case is not distinguishable from the cases of Wood et al. v. Thompson et al., and Illinois Bankers' Life Association et al. v. Strattan et al., 14 F. (2d) 951, decided by this court June 9, 1926. Upon the authority of those cases the decree appealed from is reversed, with direction to dismiss the suit for want of jurisdiction. 3 Elmer B. JEFFRIES, Appellant, v. Sam L. GROSS, U. S. Marshal for Northern District of Texas, Appellee." Circuit Court of Appeals, Fifth Circuit. November 14, 1927. No. 4971. Appeal from the District Court of the United States for the Northern District of Texas; Wm. H. Atwell, Judge. W. B. Harrell, of Dallas, Tex., for appellant. *Rehearing denied December 20, 1927. 21 F.(2d) Norman A. Dodge, U. S. Atty., Arnold B. E. Rhinehart, of Anamosa, Iowa, for Davis, Asst. U. S. Atty., and J. Forrest Mc- the United States. Cutcheon, Asst. U. S. Atty., all of Fort Worth, Tex., for appellee. PER CURIAM. Appeal docketed and dismissed, without costs to either party in this court, on motion of appellee, under rule 16. 4 W. R. LIGHT, Plaintiff in Error, v. UNITED STATES. Circuit Court of Appeals, Eighth Circuit. February 2, 1927. No. 7610. In Error to the District Court of the United States for the Western District of Oklahoma. William Pfeiffer, of Oklahoma City, Okl., for plaintiff in error. Roy St. Lewis, U. S. Atty., of Oklahoma City, Okl. PER CURIAM. Writ of error dismissed, on motion of plaintiff in error, without costs to either party in this court. 5 William R. McNUTT et al., Plaintiffs in Error, v. UNITED STATES. Circuit Court of Appeals, Eighth Circuit. June 6, 1927. No. 7669. In Error to the District Court of the United States for the Western District of Missouri. Albert T. Patrick, of Tulsa, Okl., for plaintiffs in error. Roscoe C. Patterson, of Kansas City, Mo., for the United States. PER CURIAM. Writ of error reversed, without costs to either party in this court, pursuant to confession of error. 3 Eben C. LEFFINGWELL, Appellant, v. UNITED STATES. Circuit Court of Appeals, Eighth Circuit, August 2, 1927. No. 7923. Appeal from the District Court of the United States for the Northern District of Iowa. Wendell Huston, of Des Moines, Iowa, for appellant. 6 James MANCUSO, Plaintiff in Error, v. UNITED STATES, Defendant in Error. Circuit Court of Appeals, Sixth Circuit. October 15, 1927. No. 4969. In Error to the District Court of the United States for the Eastern Division of the Northern District of Ohio; Paul Jones, Judge. Oscar Klekner, of Akron, Ohio, for plaintiff in error. Howell Leuck, Asst. U. S. Atty., of Cleveland, Ohio (A. E. Bernsteen, U. S. Atty., of Cleveland, Ohio, on the brief), for the United States. Before DENISON and MOORMAN, Circuit Judges, and RAYMOND, District Judge. PER CURIAM. Reversed, on authority of Weaver v. U. S. (C. C. A.) 15 F.(2d) 38, and Martin v. U. S. (C. C. A.) 20 F.(2d) 785. If it might be thought that the indictment here was sufficient because, not negativing sales of stamped narcotics, it would have permitted proof that Mancuso was selling stamped packages, and was therefore a dealer required to register, yet there is no proof to that effect in the record, nor was any package sold offered in evidence. In any event, and for lack of such proof, there should have been a directed verdict. Rothschild FRANCIS, Appellant, v. George Washington WILLIAMS, Judge, etc., Appellee. Circuit Court of Appeals, Third Circuit. December 13, 1926. No. 3489. See, also, 11 F. (2d) 860. PER CURIAM. Upon consideration of the motion on behalf of appellee to dismiss this appeal and the rule thereon upon appellant to show cause why the appeal should not be dismissed, returnable the first Monday of December, 1926, and the case being called on that day, to wit, Monday, December 6, 1926, and there being no appearance on behalf of appellant, it is ordered that the appeal in the above-entitled cause be and the same is hereby dismissed. 2 Andrew W. MELLON, as Successor, etc., Plain. tiff in Error, v. H. A. HOPKINS & CO. Circuit Court of Appeals, Eighth Circuit. March 25, 1927. No. 7481. In Error to the District Court of the United States for the District of Minnesota. Richard L. Kennedy and G. F. Dames, both of St. Paul, Minn., for plaintiff in error. G. H. Smith and Charles Burke Elliott, both of Minneapolis, Minn., for defendant in error. PER CURIAM. Writ of error dismissed, each party paying its own costs, per stipulation of parties. 3 MEXIA PLANING MILL CO., Appellant, v. H. RICKMAN et al. Circuit Court of Appeals, Eighth Circuit. May 2, 1927. No. 7730. Appeal from the District Court of the United States for the Northern District of Oklahoma. C. B. Stuart, of Oklahoma City, Okl., and Charles A. Coakley and E. J. Doerner, both of Tulsa, Okl., for appellees. Jesse R. Stone, of Houston, Tex., for appellant. PER CURIAM. Appeal dismissed, with costs, on motion of appellee. 4 D. E. MONTAIGNE, Plaintiff In Error, v. UNITED STATES. Circuit Court of Appeals, Eighth Circuit. February 18, 1927. No. 7636. In Error to the District Court of the United States for the District of Utah. F. W. James and John D. Rice, both of Salt Lake City, Utah, for plaintiff in error. Charles M. Morris, U. S. Atty., of Salt Lake City, Utah. PER CURIAM. Writ of error dismissed, without costs to either party in this court, on motion of defendant in error, because writ was not sued out in time under Act Feb. 13, 1925 (43 Stat. 936). 5 NATIONAL MARKING MACHINE CO., Appellant, v. TRIUMPH MANUFACTURING CO. et al. Circuit Court of Appeals, Eighth Circuit. May 13, 1927. No. 7791. Appeal from the District Court of the United States for the Western District of Missouri. See, also, 13 F. (2d) 6. 21 F.(2d) Ralph Orwig, of Des Moines, Iowa, for appellant. F. B. Wright, Fred B. Wright, Jr., Donald O. Wright, S. R. Child, H. E. Fryberger, Henry S. Conrad, of Kansas City, Mo., and Donald E. Bridgman, all of Minneapolis. for appellees. Minn., for appellees. PER CURIAM. Appeal dismissed, at costs of appellant, per stipulation of parties. O. R. THUE & CO., etc., Appellant, v. G. O. Circuit Court of Appeals, Eighth Circuit. No. 7524. Appeal from the District Court of the United States for the District of North Dakota John F. Sullivan and J. M. Hanley, both of Mandan, N. D., for appellant. PER CURIAM. Appeal docketed and dismissed, with costs, on motion of appellees, under rule 16. 4 William PIERRO et al., Plaintiffs in Error, v. Circuit Court of Appeals, Eighth Circuit. No. 7652. In Error to the District Court of the United States for the Western District of Oklahoma. C. R. Reeves, of Oklahoma City, Okl., for Crum & Crum, of Bismarck, N. D., for plaintiffs in error. appellee. PER CURIAM. Appeal dismissed for want of prosecution, under rule 17. 3 PHOENIX LAND INVESTMENT CO., Appellant, v. George L. MATCHAN, Receiver, et al. William P. Kelley, Asst. U. S. Atty., of Oklahoma City, Okl. PER CURIAM. Writ of error dismissed, without costs to either party in this court, on motion of defendant in error, under rules 23 and 24. 5 P. J. HYLAND, Inc., Appellant, v. UNITED Circuit Court of Appeals, Third Circuit. No. 3659. Appeal from the District Court of the United States for the District of New Jersey; Wm. N. Runyon, Judge. Walter G. Winne, U. S. Atty., of Hackensack, N. J., and Harlan Besson, Asst. U. S. Atty., of Hoboken, N. J., for the United States. Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges. BUFFINGTON, Circuit Judge. In the court below, after proofs furnished both by the government and the defendants, the court adjudged the premises a nuisance by reason of the proved sale of intoxicants, and ordered such nuisance abated and closed. After full consideration of the proofs, we are of opinion the decree below should be affirmed, without prejudice to any nonresident who is not Appeal from the District Court of the served with process making application under United States for the District of Minnesota. Circuit Court of Appeals, Eighth Circuit. No. 7849. Frank W. Booth, of Minneapolis, Minn., for appellant. section 22, title 2, of the National Prohibition Act (27 USCA § 34), for any relief to which she is entitled. |