Official Opinions of the Attorneys General of the United States, Advising the President and Heads of Departments, in Relation to Their Official Duties

(35 Stat. 1080), is a complete book, and the permanent deposit under section 22 is only a part of such book; (2) where both the ad interim and permanent deposits are fragments of the work; (3) where the copy, printed and bound in accordance with the manufacturing provisions of section 15 of the act and deposited in the first instance, is only a fragment of the work; and (4) where a complete book is deposited, but the affidavit correctly indicates that only a part of the work is printed in the United States. 176. 10. Same.

The word "book," as used in sections 21 and 22, and in class (a) of section 5, and elsewhere in that act, means the entire book and not a fragment thereof. Ib.

11. Registration of Post-card Lithographs made in Germany.-Lithographic reproductions of original paintings, in the form of illustrated post-cards, made in Germany, are subject to registration under the copyright law of March 4, 1909 (35 Stat. 1075), provided the original paintings may properly be classified as works of art. 150.

12. Registration of Lithographs of Works of Art Located Abroad.-The Register of Copyrights has authority to enter a claim in a painting which is made merely as a first step in the production of a lithograph as a “work of art” within the meaning of section 11 of the copyright law of March 4, 1909 (35 Stat. 1078), provided the painting itself is a work of art. 557.

13. Same. The Register of Copyrights has the authority to enter a claim to copyright in a published lithograph, not made within the United States, where the design, drawing, or painting which forms the first step in the production of such lithograph has been made for the purpose of being converted into a lithograph and is located in a foreign country, provided the design, drawing, or painting with reference to which the application is made is a work of art. Ib.

14. Same. The meaning of the term "work of art" and its application to a particular design, drawing, or painting, etc., under section 11 of the act of March 4, 1909 (35 Stat. 1078), does not present a question of law, but one of fact, to be determined in each instance by the Register of Copyrights. Ib.

15. Foreign Authors Proclamation of the President.-A foreign author or proprietor, not domiciled within the United States at the time of the first publication of his work, is not entitled to the benefits conferred by the copyright act of March 4, 1909 (35 Stat. 1075), until after the President has issued a new proclamation declaring the existence of the reciprocal conditions set forth in that act. A previous proclamation under the act of March 3, 1891, section 13 (26 Stat. 1110), is not sufficient. 222. 16. Same-Proclamation does not create a Right. In such a case the proclamation issued by the President does not create the right

of foreign authors or proprietors to enjoy the privileges of our copyright laws, but is only the evidence of the existence of conditions under which those rights and privileges may be exercised, and is conclusive evidence on that point. Ib.

17. Same May be Retroactive.-The new proclamations may be retroactive in terms and effect. Ib.

See also PATENT OFFICE.

CORPORATIONS.

1. Corporation Taxes-Gross Income Interest on United States Bonds. In computing the amount of the gross income of corporations subject to the tax provided by the act of August 5, 1909 (36 Stat. 11, 112), the interest received on its United States bonds should, under the provisions of section 38 of that act, be included. 138.

2. Same. Such interest should not be deducted from the gross income of the corporation for the purpose of ascertaining the net income, to be used as a basis for computing the amount of the taxes to be paid. Ib.

3. Same. The tax imposed by section 38 is not a tax upon the property of the corporation, but is specifically "a special excise tax with respect to the carrying on or doing business by such corporation." It is in the nature of a tax imposed upon the privilege of carrying on the business. Ib.

4. Same--Net Income-Dividends

from Corporation having Net Income less than $5,000.-In computing the net income of a corporation under section 38 of the act of August 5, 1909 (36 Stat. 112), known as the "corporation tax law," the dividends received by it as a stockholder of any other corporation of a character to which that act applies should be deducted from its gross earnings, regardless of the amount of the net income of such dividend-paying corporation. 140.

5. Same Interest Paid on Mortgage. In ascertaining the net income of a corporation holding and dealing in real estate, under section 38 of the act of August 5, 1909 (36 Stat. 112), interest on an indebtedness assumed by the corporation and secured by mortgage upon the properties which it acquires can be deducted only to an amount not exceeding the interest on the paid-up capital stock of such corporation. 198.

6. Same Where Indebtedness is not Assumed.-Where a realty corporation takes title to real property subject to a mortgage, but does not assume the indebtedness secured thereby, the interest on such indebtedness should be deducted from the gross income of the corporation. Ib.

7. Same Collection from Assets.-Corporations engaged in business after the approval of the corporation-tax law of August 5, 1909 (36 Stat. 112), but dissolved prior to December 31, 1909, are liable to the tax imposed under section 38 of that act. 241.

59515°-VOL 28-12-42

CORPORATIONS-Continued.

8. Same.-Assets of a corporation are subject to a lien for the payment of taxes provided the corporation has not been dissolved and all its assets distributed prior to the time the list of assessments came into the hands of the collector. Ib.

9. Same. Where the corporation is dissolved before the taxes become due, and no lien attaches to the assets of a corporation, as in the case first above referred to, the tax imposed may be collected by the Government by pursuing the assets into the hands of the stockholders, in the same manner as any other creditor might obtain satisfaction of his debt. Ib.

10. Same. Partnership associations, organized under the laws of Pennsylvania, possess every privilege and power essential to a corporation and are liable to the tax imposed under section 38 of the act of August 5, 1909 (36 Stat. 112). 189.

11. Same. Mutual savings banks, organized under the laws of West Virginia, while in a sense organized for profit, have not a capital stock represented by shares, and are not therefore subject to the tax imposed under section 38 of the act of August 5, 1909 (36 Stat. 112). Ib.

12. Same.

So-called savings banks which have a capital stock similar to other banking institutions, are not exempt from the tax imposed under section 38 of the above-cited statute. Ib.

13. Foreign Steamship Companies whose Vessels ply between American and Foreign Ports.-Foreign steamship companies engaged in the business of transporting passengers, goods, and merchandise between ports in this country and foreign ports, and maintaining passenger and freight agencies in this country, are corporations subject to the special excise tax created by section 38 of the act of August 5, 1909 (36 Stat. 112). 211.

14. Same. A tax imposed upon an exporter of merchandise as an incident to his business is not a tax upon the exported article, as an export, and hence is not violative of section 9, Article I, of the Constitution. Ib.

15. Same. Passengers are not exports within the meaning of the above-cited provision of the Constitution. Ib.

16. Same. Companies known as the Snow Associates, the Department-Store Trust, the Real Estate Trust, etc., organized under and by an agreement and declaration of trust for the purpose of improving and holding real estate, the title to which is vested exclusively in trustees who are removable by vote of the stockholders, and the stock being transferable, which companies possess all of the essential elements of a common-law joint stock company, are "joint stock companies or associations organized for profit and having a capital stock represented by shares," organized under the laws of a State, within the intent of section 38 of the act of August 5, 1909 (36 Stat. 112) and are amenable to the tax imposed thereby. 234.

See also PHILIPPINE ISLANDS, 1, 2.

DEER SKINS. See ALASKA, 1, 2.

DEPARTMENT OF AGRICULTURE.

CONTRACT FOR SUPPLIES FOR FOREST SERVICE. See CONTRACTS, 1, 2.

TRANSFER OF CAMP HANCOCK TO DEPARTMENT OF AGRICULTURE.
See CAMP HANCOCK.

DEPARTMENT-STORE TRUST. See CORPORATIONS, 16.

DIPLOMATIC AND CONSULAR SERVICE. See CIVIL SERVICE, 4.
DISCHARGE. See NAVY, 3.

DISCONTINUANCE. See PENSION AGENCIES.
DISTRICT OF COLUMBIA.

1. Ownership of Submerged Land-Potomac River.-The United States is the owner of the submerged land and also the bed of the navigable portion of Potomac River within the original limits of the District of Columbia. 366.

2. Title to Lands South of Squares Nos. 955 and 979.-All land south of 140 or 138 feet on Tenth Street and the southern boundary line of squares 955 and 979, in the District of Columbia, is the property of the United States. Land made by artificial means does not fall within the doctrine of accretions. 402.

3. Commissioners of deeds for the District of Columbia are prohibited under the provisions of sections 109 and 113 of the Criminal Code of the United States (35 Stat. 1088) from acting as agents or attorneys in the prosecution of pension claims against the United States. 131.

4. Contract for Supplies.-The Secretary of the Treasury can not legally enter into a contract for furnishing supplies for the use of the government of the District of Columbia. 438.

5. Same. Section 4 of the legislative, executive, and judicial appropriation act of June 17, 1910 (36 Stat. 531), is not applicable to the government of the District of Columbia. Ib.

DRY DOCKS.

1. Construction of New York Dry Dock-Appropriation.-The Secretary of the Navy has no power, after exhausting the present appropriation for the erection of the New York Dry Dock (36 Stat. 615), to use funds from other appropriations not strictly applicable to that work in order to meet the payments to be made on the contract until a deficiency appropriation shall be made. 466.

2. Same. The work may continue, however, and the legal obligation rests upon the Government to provide payment therefor. Ib.

3. Dry dock of Skinner Ship Building, etc., Co., Baltimore, Md.Right of United States to use the dock. The Skinner Ship Building & Dry Dock Co., successors to the Baltimore Dry Dock Co., of Baltimore, Md., whose dry dock is on the Fort McHenry tract in Baltimore on land which was conveyed to the Baltimore Dry Dock Co. by the United States under the authority of the act of June 19, 1878 (20 Stat. 167), on conditions therein stated, is required to accord to the United States the right to use the dry dock at any time "for the prompt examination and repair of vessels belonging to the United States, free from charge for docking." 303.

4. Same.

The Skinner Co. has no right to prevent the United States from employing the crew of one of its vessels, or any other person, from making repairs to the bottom or any other part of such vessel while it is in the dry dock. Ib.

5. Same. That company may attach a condition, of the character described, to its proposal to do the work of docking, cleaning, and repairing of the ship, but if the Government declines the proposal the company can not interfere with the work of any other person or company that may bid for the work. Ib. 6. Removal of floating dry dock from Algiers, La., to Guantanamo, Cuba. The President has no power, in the absence of an emergency making such action imperative for the protection of the interests of the Government, to remove to the naval station at Guantanamo, Cuba, the floating dry dock which was constructed and located at the naval reservation at Algiers, La., under the provisions of the act of May 4, 1898 (30 Stat. 379). 511.

DUTY.

IMPORTATION OF TORPEDOES FOR THE UNITED STATES. See
CUSTOMS LAW.

INCREASE OF, AS AFFECTING CONTRACTS WITH THE GOVERNMENT.
See CONTRACTS, 5, 6.

EIGHT-HOUR LAW.

1. Construction of Naval Vessels.—The provision of the naval appropriation act of June 24, 1910 (36 Stat. 628), which makes the act of August 1, 1892 (27 Stat. 340), known as the eight-hour law,

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