EMERGENCY FLEET CORPORATION. See SHIPPING BOARD; VES- SELS, 1. EMERGENCY LEGISLATION. See NAVY, 10-13. EMINENT DOMAIN. APPROPRIATION OF LAND BY SECRETARY OF WAR. See CONTRACTS, ENEMY NATIONALS. BENEFICIARIES, WAR RISK INSURANCE. See WAR RISK INSUR ENEMY PROPERTY. See ALIEN PROPERTY CUSTODIAN, 1, 2, 4. ENEMY TRUSTS. INCOME TAX. See INCOME TAX, 5, 6. ESCHEAT. BANK FUNDS, PENNSYLVANIA. See NATIONAL BANKS, 2, 3. UNITED STATES REGISTERED BONDS, CALIFORNIA. See BONDS, 1. ESTATE TAX. See TAXATION, 11, 12. EVIDENCE. LETTERS OF DECEASED SOLDIER IDENTIFYING BENEFICIARIES. EXAMINATIONS. See NAVAL ACADEMY, 1, 2, 3. EXCISE TAX. See TAXATION, 17-19. EXECUTIVE DEPARTMENTS. RIGHT OF HEADS OF DEPARTMENTS TO GRANT LEAVE WITHOUT TRANSFER OF GOVERNMENT PROPERTY. See GOVERNMENT EXECUTORS AND ADMINISTRATORS. ESTATE TAX. See TAXATION, 11. EXPLOSIVES. MANUFACTURE OF TNA. See CONTRACTS, 4, 5. EXPORTATION. LEAD. See CUSTOMS LAWS, 4. LIQUORS. See LIQUORS, 4, 5, 33. MACHINERY FOR MANUFACTURE OF ARMS. See ARMS AND MUNI- TAX ON ARTICLES SOLD BY MANUFACTURERS. See TAXATION, 19. WAR TAX ON TRANSPORTATION. FARM LOAN ASSOCIATIONS. CIATIONS. See TAXATION, 21 23. See NATIONAL FARM LOAN ASSO- FEDERAL EMPLOYEES. LEAVE WITHOUT PAY, RETIREMENT. See CIVIL SERVICE, 11, 12. REINSTATEMENT AFTER MILITARY OR NAVAL SERVICE. See CIVIL FEDERAL ESTATE TAX. See TAXATION, 11, 12. FEDERAL GOVERNMENT. RIGHT OF GOVERNMENT IN INVENTIONS OF ITS OFFICERS AND FEDERAL JUDGES. TAX ON SALARIES. See INCOME TAX, 12. FEDERAL LAND BANKS. See TAXATION, 20. FEDERAL POWER COMMISSION. See NATIONAL FORESTs, 1. Regulation of Discount Rates of Federal Reserve Banks.-The FEDERAL WATER POWER ACT. See NATIONAL FORESTS, 1. FERRYBOATS. TAX ON TRANSPORTATION. See TAXATION, 21, 22. FESSENDEN INVENTIONS. See PATENTS, 8. FIRE DEPARTMENT, DISTRICT OF COLUMBIA. See DISTRICT OF COLUMBIA, 2. FIRST NATIONAL CORPORATION OF BOSTON. FISH. Use of Word "National" in its Title.-The First National Corporation of Boston, a corporation organized under the laws of Massachusetts with power to act as broker in dealing in personal property of every kind and description, is not entitled by reason of the inhibitions of section 5243 of the Revised Statutes to use the word "national" in its title. 473. TRANSPORTATION IN FOREIGN VESSELS. See VESSELS, 2. FLOOR TAX ON LIQUORS. See LIQUORS, 7, 10, 15. FOREIGN CORPORATIONS. SOURCES OF INCOME. See INCOME TAX, 7, 8, 11. FOREIGN PARTNERSHIPS. SOURCES OF INCOME. See INCOME TAX, 9, 10. FOREST MANUAL, NATIONAL. See NATIONAL FORESTS, 2. TAX ON BOTTLED NonCARBONATED JUICES. See TAXATION, 7-10 GAS WELLS. See MINES, OILS AND GAS WELLS. GENERAL ELECTRIC CO. MOBILE GENERATOR OUTFIT. See PATENTS, 5. GLACIAL ACETIC ACID. See CONTRACTS, 10. GOVERNMENT. See also ENTRIES BEGINNING WITH WORD FEDERAL GOVERNMENT BUILDINGS. TRANSFER BY SECRETARY OF WAR. See SMITHSONIAN INSTITU TION. GOVERNMENT CLERKS. See CIVIL SERVICE. GOVERNMENT CONTRACTS. See CONTRACTS. GOVERNMENT MESSAGES. LOCAL BILLING BY TELEGRAPH COMPANY. See WESTERN UNION GOVERNMENT PROPERTY. 1. Transfer from one Department to Another.-There is no legal objection to the mere transfer from one bureau or department of the Government to another department of real or personal property no longer needed for the purposes for which it was appropriated. 511. 2. Same. Such a transfer is not a sale and is not open to the objection that public property can not be disposed of without the authority of Congress. 511. GOVERNMENT RIGHTS IN INVENTIONS. See PATENTS, 4-11. GRAZING PRIVILEGES. See NATIONAL FORESTS, 2, 3. GREAT BRITAIN. MINISTRY OF SHIPPING. See TRANSPORTATION. HIGHWAYS, IMPROVEMENT OF. See MOTOR VEHICLES, 1. HOSPITALS. Facilities for Disabled Soldiers, Sailors, etc.-The Secretary of the Treasury is not authorized to provide hospital and sanatorium facilities for discharged sick and disabled soldiers, sailors, marines, or Army and Navy nurses unless they are patients of the War Risk Insurance Bureau; that is, entitled to compensation under the war risk insurance act. 31. HOSTETTER'S BITTERS. See LIQUors, 10. HYDROELECTRIC POWER. ASSIGNMENT OF PERMITS. See NATIONAL FORESTS, 1. HYGIENE BOARD. See INTERDEPARTMENTAL HYGIENE Board. IDAHO. COMMUNITY PROPERTY. See INCOME TAX, 4. IMMIGRATION ACT, 1917. SECTION 19. See CITIZENSHIP, 3. SECTION 22. See CITIZENSHIP, 4. IMPORTATION. DUTY FREE MERCHANDISE. See CUSTOMS LAWS, 3. LIQUORS. See CUSTOMS LAWS, 2; LIQUORS, 17, 33. "IN THE LINE OF DUTY." INTERPRETATION OF PHRASE. See WORDS AND PHRASES, 9, 10. INCOME TAX. 1. Community Property.—The earnings of husband and wife domiciled in Texas are community income, and such husband and wife in rendering separate income-tax returns may each report as gross income one-half of the total earnings of the husband and wife. 298. 2. Same. The income from separate property, except the increase, rents, and revenues from lands, is community income, and therefore husband and wife domiciled in Texas, in rendering separate income-tax returns, may each report as gross income one-half the total income from separate property, except the increase, rents, and revenues from land held separately. 298. 3. Same. The income from community property as defined in article 4622, Vernon's Sayles' Texas Statutes, is community income, and therefore husband and wife domiciled in Texas, in rendering separate income-tax returns, may each report as gross income one-half the total income from such community property. 298. 4. Same. In Washington, Arizona, Idaho, New Mexico, Louisiana, and Nevada the husband and wife domiciled therein, in rendering separate income-tax returns, may each report as gross income one-half of the income which under the laws of the respective States becomes, simultaneously with its receipt, community property; this is not based upon any statute enacted subsequent to March 1, 1913, and applies under income-tax acts prior to the revenue act of 1918. 435. 5. Enemy Trusts-As to enemy property conveyed to or seized by the Alien Property Custodian, the Custodian is not such a trustee or fiduciary as is required by the law to make returns or pay income taxes; he is merely an official or agent of the Government. 249. INCOME TAX-Continued. 6. Same. Before enemy trusts are returned to their former owners, the Treasury Department may ascertain the taxes due on the income which accrued on such property during the time it was held by the Alien Property Custodian and require them to be paid. 249. 7. Foreign Corporations and Partnerships-Source of Income.-A corporation, organized under the laws of Scotland, manufactures or partially manufactures articles in this country which are sold in England, after they are exported to Glasgow, Scotland, where they are finished at the home mill. There is here no gross income from sources within the United States within the meaning of the revenue act of February 24, 1919 (40 Stat. 1057); also the income which may accrue to such corporation in England by the sale of logs purchased in the United States is not income from sources within the United States. 336. 8. Same. Where a corporation, organized under the laws of England, purchases goods in England and sells them within the United States through the medium of a New York corporation, the gross income from such business is income from sources within the United States, and is to be estimated in the same way that such income is estimated where both manufacture and sale are had within the United States. 336. 9. Same. Where a partnership organized in England, whose principal office is at Liverpool, England, maintains a branch office at Dallas, Tex., which does not make any sales, but buys cotton in the United States and ships it to the home office in England for disposition, the gross income from such business is not derived from sources within the United States. 336. 10. Same. A partnership organized in England, having its home office in London, maintains a branch office in New York City in charge of a member of the firm resident in that city. The business of the firm is that of commission merchant in raw furs, and its income is derived from commissions on the proceeds from sales of furs consigned to it. The principal function of the New York branch office is to solicit consignments of raw furs to the firm at London, but it also does various other things incident to the business of the firm, such as making disbursements to the consignors, attending to the shipments, etc. In such case only the income of the partner resident within the United States is taxable. 337. 11. Same.-A corporation organized under the laws of Great Britain, with its home office at Manchester, England, operates a line of freight steamships between Philadelphia, Pa., and foreign ports. It has no office in the United States, but consigns its steamships to certain agents at Philadelphia, who see to the entry and clearance of each steamer and the discharge and loading of the cargo and supplies, collect such part of the freight as is prepayable in this country for the ocean carriage, deduct the |