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is not noted in the record and we can not, therefore, say anything more than the above.
It may be well, at this point, to say that mere errors committed during the trial which are intmaterial and which (10 not affect the real rights of the parties to the suit, will not generally be noticed by an appellate court. This has reference to the objection with regard to leading questions.
In our- opinion there was no error committed in this case that justifies a reversal, and the judgment of the lower court is therefore affirmed.
Let this be certified in the District Court, Division of Cristobal.
Affirmed.
PANAMA DEVELOPMENT AND MANUFACTURING CO., versus LAM'HING & CO.
No. 139. Argued, June 10, 1914. Decided, June 20, 1914.
JURISDICTION.
Jurisdiction of the subject matter of an action is not waived by the filing of an
answer and proceeding to trial on the merits. A plea that the court has no jurisdiction over the subject matter can be raised at any time, even in a
court of last resort.
Where both the parties, plaintiff and defendant, are alien nonresidents of the
Canal Zone, and the contract for the breach of which suit was brought was executed without the territorial limits of the Canal Zone,, relating to matters to be performed in a foreign jurisdiction, the courts of the Canal Zone would, upon principle of policy, if not from lack of jurisdiction, be loath to
assume jurisdiction.
Appeal from the Circuit Court of the Third Judicial Circuit; Hon. Thomas E. Brown, Jr., judge.
The facts appear in the opinion.
Harmodjo A rias, for appellant. W. C. Todd and V. G. de Suze, for appellees.
JACKSON, J. This case comes into this court on an appeal from the judgment of the Third Circuit in the sum of $40,000 United States currency, in favor of the plaintiff (and against the defendant.
The controversy arises out of a contract entered into between the ~ partesrn th"ciy ofColn, R P. on -he-th^ay1 o-- f Jan__

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