St. Louis v. United States

*621MEMORANDUM 15Y THE COURT.

There is but one question involved, since the retroactive effect of the provision in the act of October 6, 1917, 40 Stat. 361, has airead}' been determined both by this court and by the General Accounting Office.

That point settled, it is contended that the plaintiff road is not one of those organized under the act of July 28, 1866, and therefore not entitled to the benefits of the act of 1917. That contention has foundation if only a strict and technical construction of the act is permissible, but it would work manifest injustice, be subversive of the evident intent…