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Southern Railway Co. v. Watts

261 U.S. 609 Court SCOTUS Decision date 1923-04-09 Docket No. 756; No. 724; No. 744; No. 727 English

Delivered by Per Curiam.

Contents

Majority

p. 609
No. 756.
Southern Railway Company v. A. D. Watts, Individually, etc., et al.; Atlantic Coast Line Railroad Company v. A. D. Watts, Commissioner of Revenue, etc., et al.; Seaboard Air Line Railway Company v. A. D. Watts, Individually, etc., et al.; and Norfolk Southern Railroad Company v. A. D. Watts, Commissioner of Revenue, etc., et al.
No. 724.
No. 744.
No. 727.

Syllabus

Appeals from the District Court of the United States for the Eastern District of North Carolina.
Motion for substitution submitted March 19, 1923.
Order entered April 9, 1923.
Mr. S. R. Prince, Mr. Thomas W. Davis, Mr. James F. Wright, Mr. Murray Allen and Mr. W. B. Rod-man, for appellants, in support of the motion.

The motion to substitute the new Commissioner of Revenue, R. A. Daughton, for the ex-Commissioner of Revenue, A. D. Watts, is granted, on the ground that such substitution is authorized by § 461, Consol. Stats. N. Car. 1919, as construed by the Supreme Court of North Carolina in Davenport v. McKee, 98 N. Car. 500.