TAXES-Continued.

LIII. Where facilities for social activities were provided by a
club not to induce its members to attend its luncheons
but because such activities were an essential part of
its life, it is held that it was a social club in the
meaning of the provisions of Section 501 of the Revenue
Act of 1926, as amended. Park Club, 483.

LIV. Where decedent was a member of the New York City
Employees' Retirement System, and upon his death
decedent's widow, named as beneficiary, in accordance
with the provisions of the statute establishing the
Retirement System and in accordance with the pro-
vision of decedent's application for membership, re-
ceived from the Retirement Fund the amount which
had been deducted from decedent's salary, plus interest,
and the equivalent of one year's salary, it is held that
the amount equivalent to one year's salary was properly
exempt from the Federal Estate tax as insurance but
that the amount representing deductions from salary,
plus interest, was not insurance and was therefore tax-
able under Section 302 (c) of the Revenue Act of 1926,
as amended. Kernochan, 507.

LV. In construing the Federal Acts levying estate taxes, the
Federal Courts are not bound by the decisions of the
State Courts, as to what constitutes insurance. Id.
LVI. State law may control in construction of Federal taxing
act only when such act, by express language or neces-
sary implication, makes its own operation dependent
upon State law. Id.

TERMINATION.

See Contracts XV.

TEXAS PUBLIC LANDS.

See Indian Claims XI.

TIME FOR FILING.

See Taxes XXXVIII.

TITLE TO LAND.

Where plaintiff sues to recover a balance claimed to be due “under
an agreement for the lease of and an option to purchase lands
under the provisions of the Migratory Bird Conservation Act,"
which act provides that no payment shall be made for land
"until the title thereto shall be satisfactory to the Attorney
General," a similar provision being contained in the lease-
purchase agreement, it is held that there can be no recovery
where the findings show there was no such approval by the
Attorney General. Cape Romain, 1.

TOLL BRIDGE.

See Transportation of Troops I, II.

TORT.

See Damages; Jurisdiction II.

TRANSFER OF LIFE OWNERSHIP.

See Taxes XLII, XLIII, XLIV, XLV, XLVI, XLVII.
TRANSPORTATION OF TROOPS.

I. Where troops and munitions of war of the United States
were transported over a toll bridge, it is held that the
language contained in Section 2 of the General Bridge
Act, approved March 23, 1906, that "no higher charge
shall be made
than the rate per mile paid

*

for the transportation over any * * * public high-
way leading to said bridge" has reference only to situa-
tions where there was a toll road leading to the bridge.
Louisville Bridge Commission, 493.

II. Decisions of the United States Circuit Court of Appeals
for the 5th and 9th circuits in U. S. v. Columbia River-
Longview Bridge Co. and Gouaæ v. Bovay are concurred
in. Id.

See also Land Grant Deductions.

TREATIES.

See Indian Claims VI.

TREATY OF 1835.

See Indian Claims IX.

TREATY OF 1846.

See Indian Claims X.

TUCKER ACT.

See Immigration Act VI.

UNDISCLOSED PRINCIPAL.

See Agency of The Government II, III, IV.
VALIDITY.

See Patents I.

WARRANT OFFICER, RETIRED PAY.

See Pay and Allowances I, II.