“ At that time the railroad was in the possession and control of the government, and was being operated by the Director General under the Federal Control Act of March 21, 1918, c. 25, 40 Stat. 451 (Comp. St. 1918, Comp. St. Ann. Supp. 1919, §§ 3115 3/4 a-3115 3/4 p) . The only question presented for decision is whether the company was liable for the penalty. ”