The following excerpt is from United States v. New York & O.S.S. Co., 216 F. 61 (2nd Cir. 1914):
In order that a court may hear and determine a controversy, it must have jurisdiction of the subject-matter and of the person. Jurisdiction of the subject-matter is the power to hear and determine cases of the general class to which the proceedings in question belong. In Cooper v. Reynolds, 10 Wall. 308, 316, 19 L.Ed. 931 (1870) Mr. Justice Miller defined jurisdiction over the subject-matter as follows:
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