SAWYER
v.
KOCHERSPERGER

U.S. | 1897-10-01
No. 463
170 U.S. 303 Supreme Court of the United States (1897) Positive Treatment
Also reported at: 42 L. Ed. 1046 · 18 S. Ct. 946 · 1898 U.S. LEXIS 1547 · SCDB 1897-222
Cited by 9 cases
Opinion of the Court
Mr. Justice McKenna :

Mr. Justice McKenna :

This was .a petition by Kochersperger, as county treasurer and collector of Cook County, Illinois, filed in the County Court of that county, against Elizabeth E. Sawyer and others seeking the collection of certain taxes. The case was removed into the Circuit Court of the United States, but improvidently, as it falls within the rule laid down in Tennessee v. Banks, 152 U. S. 454, notwithstanding the petition stated that defendants declined to pay on the ground thatithe law imposing-the taxes was in violation of the Constitution of the United States.

Decree reversed, and cause remanded to the Circuit Court vjith a direction to remand the case to the County Court of Cook County, the costs of this court and of the Circuit Court to be paid by plaintiffs in error. These two cases' were argued with No. 464.

Cases With Similar Vibessemantic neighbors from the corpus

Citator

Cited By

  • Gully v. First Nat'l Bank in Meridian, 299 U.S. 109 (U.S. 1936)
    …suit to recover such a tax would not be one arising under the Constitution of the United States, though the bank would have the aid of the Constitution when it came to its defense. Tennessee v. Union & Planters Bank, supra; Sawyer v. Kochersperger, 170 U. S. 303; Arkansas v. Kansas & Texas Coal Co., 183 U. S. 185; Louisville & Nashville R. Co. v. Mottley, supra. That there is a federal law permitting such taxation does not change the basis of the suit, which is still the statute of the state, though the fed…
  • JOY v. City of ST. Louis, 201 U.S. 332 (U.S. 1906)
  • Arkansas v. Kan. & Tex. Coal Co. & San Francisco R.R., 183 U.S. 185 (U.S. 1901)
    …ed States, or under statutes of the United States, or of a-State, in conflict with the Constitution. Tennessee v. Union & Planters' Bank, 152 U. S. 454; Chappell v. Waterworth, 155 U. S. 102; Walker v. Collins, 167 U. S. 57; Sawyer v. Kockersperger, 170 U. S. 303; Florida Central & Peninsula Railroad v. Bell, 176 U. S. 321. [*189] In this case the State asserted no right under the Constitution or laws of the United States, and put forward ho ground of relief derived from either. There • were no averments on…

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