DAVENPORT CITY
v.
DOWS

U.S. | 1872-12-01
15 Wall. 390 Supreme Court of the United States (1872) Positive Treatment
Also reported at: 21 L. Ed. 96 · 1872 U.S. LEXIS 1265 · SCDB 1872-049
Cited by 4 cases

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Synopsis

The Supreme Court held that tax ordinances enacted by municipal corporations, such as Davenport City, do not constitute "revenue laws of the State" within the meaning of a statute granting states preference in having their cases heard by the Court, and therefore denied the city's motion for advancement of its cause on that basis.

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Opinion of the Court
The CHIEF JUSTICE

The CHIEF JUSTICE delivered the opinion of the court.

The question in this case is, whether the laws for collection of taxes imposed by the city of Davenport are revenue laws of the State of Iowa.

We do not think that the ordinances of municipal corporations levying taxes can be classed as revenue laws of a State. Congress seems to have intended to give to the State the right to preference in hearing when itself a party to a cause pending in this court, and a like preference when the execution of the revenue laws of a State is enjoined or suspended, to any party claiming under such laws. This preference is given, plainly enough, because of the presumed importance of such cases to the administration and internal welfare of the States, and because of their dignity as equal members of the Union. The reasons for preference do not apply to municipal corporations, more than to railroad and many other corporations.

Nothing is shown to us which requires the advancement of the cause on account of .special and peculiar eircumstauces.

Motion denied.

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Citator

Cited By

  • Leonidas W. Spratt v. City of Jacksonville, 29 Fla. 171 (Fla. 1892)
  • King Mfg. Co. v. City Council of Augusta, 277 U.S. 100 (U.S. 1928)
    …cted upon by Congress half a century earlier, when it undertook to deal with the congestion of business in this Court by regulating the [*126] priority of hearings in revenue cases. Act of June 30, 1870, c. 181, 16 Stat. 176; Davenport City v. Dows, 15 Wall. 390, 392.10 It was reaffirmed when Congress, in 1925, withdrew the right to a direct appeal from the District Court in cases involving the validity of municipal ordinances, though allowing such an .appeal in certain cases involving the validity of statu…

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