Patton v. Brady
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT. OE THE UNITED STATES FOR THE EASTERN DISTRICT OF VIRGINIA. On July 14, 1899, plaintiff in error, as plaintiff below, commenced this action in the Circuit Court for the Eastern District of Virginia against J. D. Brady, collector of internal revenue for the second district of Virginia.
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ERROR TO THE CIRCUIT COURT. OE THE UNITED STATES FOR THE EASTERN DISTRICT OF VIRGINIA. On July 14, 1899, plaintiff in error, as plaintiff below, commenced this action in the Circuit Court for the Eastern District of Virginia against J. D. Brady, collector of internal revenue for the second district of Virginia. In his declaration he alleged that in May, 1898, he had purchased in the open market and in the regular course of business 102,076 pounds of manufactured tobacco; that all the requisites of the internal revenue laws of the United States then existing had been fully complied with,…
1Opinion of the Court
Mr. Justice Brewer, after
making .the above statement, delivered thé opinion of the court.
The first contention of the defendant is that the Circuit Court, did not havé jurisdiction. The parties, it is true, were both citizens of Virginia, but the question presented in the declaration was the constitutionality of an act of Congress. The plaintiff’s right of recovery was rested upon the unconstitutionality of the act, and that was the vital question. The Circuit Courts of the United States “ ha,ve original cognizance, concurrent with the courts of the several States, of all suits of a civil…
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