Pierce. H. Clay. Yacht tax cases, nos. 64-67, 73, 74, and 623-632, in Supreme Court. Oct. term. 1913. H. Clay Pierce v. United States; Cornelius K. G. Billings v. [same]; Roy A. Rainey v. [same], in error to circuit court for southern district of New York; United States v. H. Clay Pierce; [same] v. Cornelius K. G. Billings; [same] v. Roy A. Rainey; [same] v. James Gordon Bennett; [same] v. Harriet Goelet, on certificates from circuit court of appeals for 2d circuit; brief for United States.