§ 23...... 94, 102, 103, 489, Transportation Act, 1920.. 85, 490, 493, 495-497,499 114... 92, 94–98, 102, 105 Revenue Act, 1932.... 23 44. .... 112. 145, 230, 232 114. 104 46 45, 55, 56 §§ 315, 321, 324. 501.... 42, 44, 510. evenue Act, 1934. Alabama. (B) STATUTES OF THE STATES AND TERRITORIES. Constitution, Art. 1, 1903 Act, Feb. 21, No. Arkansas. 361 Wagner Act, 1935. ... 236, 249 414 8. 405 CASES ADJUDGED IN THE SUPREME COURT OF THE UNITED STATES AT OCTOBER TERM, 1939. MASSACHUSETTS v. MISSOURI ET AL. No., Original. Argued October 9, 1939.-Decided 1. To constitute a controversy between two States, within the original jurisdiction of this Court, it must appear that the complaining State has suffered a wrong through the action of the other State, furnishing ground for judicial redress, or is asserting a right against the other State which is susceptible of judicial enforcement according to the accepted principles of the common law or equity systems of jurisprudence. P. 15. 2. A bill by one State against another State and citizens of the other, which alleges that the plaintiff has assessed a tax on the transfer by death of the estate of one of its own citizens, the satisfaction of which depends upon resort to intangible assets of the decedent consisting of securities held by the individual defendants, as trustees, in the defendant State, and which alleges that the defendant State claims and will exercise a right to levy a like tax upon the transfer of this intangible property, and which prays to have the respective rights of the two States adjudicated, and for general relief, but which shows that the property is sufficient to answer the claims of both States and that the claims are not mutually exclusive but independent so that each State may constitutionally press its claim without conflict in point of law or fact with the decision of the other, does not present a justiciable controversy between the two States. Texas v. Florida, 306 U. S. 398, distinguished. Id. 3. State statutes purporting to exempt from local transfer tax intangible assets of decedents who, at death, were citizens of other States which grant reciprocal exemptions, create no enforceable obligation between the States enacting them. P. 16. 1 |