r _v._ Reclamation District, 111 U.S. 701 (1884).

[481] Butters _v._ Oakland, 263 U.S. 162 (1923).

[482] Missouri P.R. Co. _v._ Western Crawford Road Improv. Dist., 266
U.S. 187 (1924). _See also_ Roberts _v._ Richland Irrig. Co., 289 U.S.
71 (1933) in which it was also stated that an assessment to pay the
general indebtedness of an irrigation district is valid, even though in
excess of the benefits received.

[483] Houck _v._ Little River Drainage Dist, 239 U.S. 254 (1915).

[484] Road Improv. Dist. _v._ Missouri P.R. Co., 274 U.S. 188 (1927).

[485] Kansas City Southern R. Co. _v._ Road Improv. Dist., 266 U.S. 379
(1924).

[486] Louisville & N.R. Co. _v._ Barber Asphalt Pav. Co., 197 U.S. 430
(1905).

[487] Myles Salt Co. _v._ Iberia & St. M. Drainage Dist., 239 U.S. 478
(1916).

[488] Wagner _v._ Leser, 239 U.S. 207 (1915).

[489] Charlotte Harbor & N.R. Co. _v._ Welles, 260 U.S. 8 (1922).

[490] Union Refrigerator Transit Co. _v._ Kentucky, 199 U.S. 194, 204
(1905). _See also_ Louisville & J. Ferry Co. _v._ Kentucky, 188 U.S. 385
(1903).

[491] Carstairs _v._ Cochran, 193 U.S. 10 (1904); Hannis Distilling Co.
_v._ Baltimore, 216 U.S. 285 (1910); Frick _v._ Pennsylvania, 268 U.S.
473 (1925); Blodgett _v._ Silberman, 277 U.S. 1 (1928).

[492] New York ex rel. New York, C. & H.R.R. Co. _v._ Miller, 202 U.S.
584 (1906).

[493] Wheeling Steel Corp _v._ Fox, 298 U.S. 193, 209-210 (1936); Union
Refrigerator Transit Co. _v._ Kentucky, 199 U.S. 194, 207 (1905);
Johnson Oil Ref. Co. _v._ Oklahoma ex rel. Mitchell, 290 U.S. 158
(1933).

[494] Robert L. Howard, State Jurisdiction to Tax Intangibles: A Twelve
Year Cycle, 8 Missouri Law Review 155, 160-162 (1943); Ralph T. Rawlins,
State Jurisdiction to Tax Intangibles: Some Modern Aspects, 18 Texas Law
Review 296, 314-315 (1940).

[495] Kirtland _v._ Hotchkiss, 100 U.S. 491, 498 (1879).

[496] Savings & L. Soc. _v._ Multnomah County, 169 U.S. 421 (1898).

[497] Bristol _v._ Washington County, 177 U.S. 133, 141 (1900).

[498] Fidelity & C. Trust Co. _v._ Louisville, 245 U.S. 54 (1917).

[499] Rogers _v._ Hennepin County, 240 U.S. 184 (1916).

[500] Citizens Nat. Bank _v._ Durr, 257 U.S. 99, 109 (1921).

[501] Hawley _v._ Maiden, 232 U.S. 1, 12 (1914).

[502] First Bank Stock Corp. _v._ Minnesota, 301 U.S. 234, 241 (1937).

[503] Schuylkill Trust Co. _v._ Pennsylvania, 302 U.S. 506 (1938).

[504] Harvester Co. _v._ Dept. of Taxation, 322 U.S. 435 (19