
    SEABOARD AIR LINE RAILWAY v. THE UNITED STATES.
    [53 C. Cls., 107 ; 256 U. S. —.]
    Judgment was rendered, in favor of the United States in the court below. On appeal the judgment was reversed, and the Supreme Court decided:
    Sec. 3477 of the Revised Statutes, forbidding all transfers and assignments of any claim upon the United States before its allowance, etc., was intended to prevent frauds upon the Treasury, and does not apply to a transfer resulting from the consolidation of two railroad corporations whereby, pursuant to their agreement and the laws of, their respective States, the rights, franchises, property, and ehoses in action of each are transferred to and become vested in the consolidated corporation.
   Mr. Justice McReyNolds

delivered the opinion of the Supreme Court June 6, 1921.  