over and above office expenses, to more than $3500 a year. This view
is not affected by the provisions of § 7 of the act of June 23, 1874, c.
469, 18 Stat. 253, or those of § 1883 of the Revised Statutes. United
States v. Averill, 335.

See OFFICERS OF THE ARMY, 1, 3.

SALE.

1. A recital in an instrument between two parties that one party, the
owner of a great number of cattle, had, on the day of its execution,
"sold" the cattle to the other party, followed by clauses guaranteeing
the title, and providing the mode in which the buyer was to make pay-
ment, contains all the elements of an actual sale, as distinguished from
an executory contract. Arkansas Valley Land and Cattle Co. v. Mann,
69.

2. A provision in a bill of sale of cattle, that the seller shall retain posses-
sion until, and as security for, the payment of the price, is not incon-
sistent with an actual sale, by which title passes to the buyer. Ib.

1. The validity of a statute is drawn in question when the power to enact
it is fairly open to denial, and is denied; but not otherwise. Baltimore
and Potomac Railroad v. Hopkins, 210.

2. The "validity of a statute of the United States," as the term is used in
the act of March 3, 1885, c. 355, § 2, 23 Stat. 443, "regulating appeals
from the Supreme Court of the District of Columbia" to this court,
refers only to the power of Congress to enact the particular statute
drawn in question, and not to a judicial construction of it which does
not question that power. Ib.

3. If an act of Congress is in conflict with a treaty of the United States
with a Foreign Power, this court is bound to follow the statutory
enactments of its own government. Botiller v. Dominguez, 238.

4. In the construction of a state statute in a matter purely domestic this
court is always strongly disposed to give great weight to the decisions
of the highest tribunal of the State. Amy v. Watertown, (No. 1,) 301.
See CONSTITUTIONAL LAW, A, 3; JURISDICTION, A, 3;
RAILROAD, 2.

CORPORATION, 2, 3, 5, 6;

1. The legislature of New Jersey, by a statute, enacted that a "poor farm,"
belonging to the city of New Brunswick, and situated in the township
of North Brunswick, should be at all times thereafter liable and sub-
ject to taxation by that township so long as it should be embraced
within its limits. Subsequently, it was enacted by a statute, that the
property of the cities of the State, and all land used exclusively for
charitable purposes should be exempt from taxation, and that all in-
consistent acts were repealed. The "poor farm" was used exclusively
for charitable purposes; Held, (1) The provision of the first statute
was repealed; (2) the legislature could constitutionally repeal the
power of taxation given by the first statute; (3) the first statute did
not create a contract between the State and the township, the obliga-
tion of which could not be constitutionally impaired by its repeal.
Williamson v. New Jersey, 189.

2. The power of taxation on the part of a municipal corporation is not
private property, or a vested right of property in its hands; but the
conferring of such power is an exercise by the legislature of a public
and governmental power which cannot be imparted in perpetuity, and
is always subject to revocation, modification and control, and is not
the subject of contract. Ib.

3. Legislative immunity from taxation is a personal privilege, not trans-
ferable, and not to be extended beyond the immediate grantee, unless
otherwise so declared in express terms. Picard v. East Tennessee, Vir-
ginia and Georgia Railroad, 637.

4. Immunity from taxation does not pass to the purchaser at a sale of
"the property and franchises of a railroad corporation" to enforce a

Morgan v. Louisiana, 93 U. S. 217, on this point

5. Although a grant of immunity from taxation by a legislature to a cor-
poration has sometimes been held to be a privilege which may be
transferred, the later and better opinion is that, unless other provisions
remove all doubt of the intention of the legislature to include the
immunity in the term "privileges," it will not be so construed. Ib.
6. The property of the East Tennessee, Virginia and Georgia Railroad
Company, situated in the State of Tennessee, is not exempt from taxa-
tion under the laws of that State. Ib.

TAX SALE.

See LOCAL LAW, 8, 9, 10.

TERRITORIAL COURTS.
See JURISDICTION, D.

TREATIES.

See CONSTITUTIONAL LAW, 4, 5, 6, 7;
STATUTE A, 3.

TROVER.

See DAMAGES, 1, 2.

TRUST.

See PATENT FOR INVENTION, 9.

UNITED STATES.

See LACHES.

UTAH.

See CRIMINAL LAW;

LOCAL LAW, 11;

SALARY.

WASHINGTON CITY.

See DISTRICT OF COLUMBIA.

WASHINGTON TERRITORY.

See LOCAL LAW, 3.

WISCONSIN.

See LOCAL LAW, 12.

WITNESS.

Whether a witness called to testify to any matter of opinion has such quali-
fications and knowledge as to make his testimony admissible is a pre-
liminary question for the judge presiding at the trial; and his decision
of it is conclusive, unless clearly shown to be erroneous in natter of
law. Stillwell and Bierce Manufacturing Co. v. Phelps, 520.

See EVIDENCE, 3.