The Federal Reporter with Key-Number Annotations, Volume 250: Cases Argued and Determined in the Circuit Courts of Appeals and District Courts of the United States, August-October, 1918. Page: 24
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24 250 FEDERAL REPORTER
SPENCER v. BABYLON R. CO. et al.
(Circuit Court of Appeals, Second Circuit. February 13, 1918.)
1. APPEAL AND ERROR 4 =161-RIouT OF REVIEW--ESTOPPEL BY ACCEPTANCE
Unless there is a separable controversy, or unless there is some sum
to which a party is entitled in any event, he may not accept the benefit
of a decree and later appeal.
2. RECEIVERS :146--REDELIVERY OF PROPERTY-EFFECT.
An order directing the receiver of a corporation to restore the property
to the corporation, subject only to the right to issue receiver's certificates
to pay taxes and other expenses incurred by him, which was carried into
effect, divested the court of jurisdiction over the property and of the power
to adjudicate upon the validity of taxes thereafter assessed and levied
3. COURTs =3282(1)-JuRISDICTION OF FEDERAL COURTS-REVIEW OF ASSESB-
Where a state by constitutional statutes has established tribunals vested
with exclusive power to make assessments, and provided certiorari to the
state courts for review of their actions and for relief against overvaluation
and inequality of assessment, a federal court is without jurisdiction to
review such an assessment collaterally and to reassess the property, not
at least in a case where the plaintiff has not exhausted the judicial reme-
dies so provided.
4. TAXATION X:843-PENALTIES FOR NONPAYMENT OF TAX-PERSONS LIABLE
Where a corporation unsuccessfully contests the validity of taxes on
its property until after they are due and payable, it is subject to the
statutory interest and penalties for nonpayment.
Appeal from the District Court of the United States for the East-
ern District of New York.
Suit in equity by William B. Spencer against the Babylon Railroad
Company. Cross-appeals by Henry Tuthill, as County Treasurer, and
Arthur Carter Hume, receiver of defendant, from certain orders. Re-
ceiver's appeal dismissed in part, and orders affirmed in part. County
Treasurer's appeal dismissed.
See, also, 233 Fed. 803.
This case comes up on two cross-appeals-the first, an appeal by Henry P.
Tuthill, as county treasurer of Suffolk county, from two decrees herein entered
May 8, 1917, by the District Court for the Eastern District of New York; the
other, by Arthur C. Hume, as receiver of the Babylon Railroad Company, from
the same decrees. The record does not definitely state the nature of the origi-
nal suit, but it seems to have been the usual bill of sequestration, brought by a
creditor of the defendant corporation for the appointment of a receiver and
the distribution of the assets of the defendant against dissipation and waste
through executions, attachments, and other legal process of the court. Paul T.
Brady and Willard V. King were appointed receivers of the property on the
20th day of January, 1911, and Ralph J. Hawkins was substituted in their
place on February 15, 1913. On the 24th of October, 1913, the receiver filed his
accounts up to September 30, 1913, in which he showed accrued taxes levied
upon the defendant amounting to the sum of $5,828.27. On the 12th of De-
cember, 1913, the court passed an order directing the receiver to turn back to
the defendant all its property, subject to the right of the receiver to issue
4:For other cases see same topic & KEY-NUMBER m all Key-Numbered Digests & Indexes
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The Federal Reporter with Key-Number Annotations, Volume 250: Cases Argued and Determined in the Circuit Courts of Appeals and District Courts of the United States, August-October, 1918., legislative document, 1918; Saint Paul, Minnesota. (digital.library.unt.edu/ark:/67531/metadc38821/m1/39/: accessed March 27, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.