...purpose of final accounting having in mind the necessity of maintaining the separate entity of each, provided that "carriers while under Federal control...subject to all laws and liabilities as common carriers * * *. Actions at law or suits in equity may be brought by and against such carriers and judgments...

...and could only be such as the statute authorized. Section 10 of the Act of March 21, 1918, provides : "Carriers, while under Federal control, shall be subject...laws or at common law, except in so far as may be consistent with the provisions of this Act or any other act applicable to such Federal control or with...

...Arkansas statute is rested specifically upon the clause in section 10 to the effect that the carriers "shall be subject to all laws and liabilities as common...arising under state or federal laws or at common law," and the provision in section 15 (section 3115%o) that the "lawful police regulations of the several...

...provide for the operation of transportation systems while under federal control,' provides (section 10) 'that carriers while under federal control shall be...far as may be inconsistent with the provisions of this act or with any order of the President • • * . But no process, mesne or final, shall be levied...

...which further regulated the subject of federal control. Among other provisions was the following : "Carriers while under federal control shall be subject...far as may be inconsistent with the provisions of Ibis act or any other act applicable to such federal control or with any order of the President. Actions...

...1918, c. 25 [Сотр. St. 1918, Сотр. St. Ann. Supp. 1919, § 31153/4J])1 prevent the Director 1 "Carriers while under federal control shall be subject...common carriers, whether arising under state or federal no defense shall be made thereto upon the ground that the carrier is an instrumentality or agency of...

...as permissive only, in view of Federal Control Act (Comp. St. 1918, §§ 3115%a3115^ p), providing that carriers, while under federal control, shall...subject to all laws and liabilities as common carriers, and that actions may be brought against them, "and Judgments rendered as now provided by law," and...

...of the transportation systems every provision becomes a code. The first sentence, declaring that the carriers, while under federal control, shall be subject to all laws and liabilities as common carriers, state, federal, or at common law, created a liability on the part of the United States for every act...

...LIABILITIES. Within Act March 21, 1918, c. 25, 5 10 (Comp. St. 1918, § 3115%]), providing that carriers under federal control shall be subject to all laws and liabilities as common carriers, except so far as inconsistent with the act or any order of the President, any law or asserted liability...

...therefore invalid. The argument overlooks the important exception in section 10 which follows the provision that carriers while under federal control shall be...arising under state or federal laws, or at common law, viz.: ''Except in so far as may be inconsistent with the provisions of this act or any other act applicable...