No. 3269, the Equitable Trust Company of New York and Elias J. Jacoby, as Trustees, and the Cincinnati, Indianapolis and Western Railroad Company, Cross Appellants, Vs. the Toledo and Cincinnati Railroad Company, Cross Appellees, No. 3270, the Equitable Trust Company of New York and Elias J. Jacoby, as Trustees, and the Cincinnati, Indianapolis and Western Railroad Company, Cross Appellants, Vs. the Judson Harmon and Rufus B. Smith, as Receivers of the Cincinnati, Hamilton and Dayton Railway Company, Cross Appellees