Davenport City v. Dows
Supreme Court of the United States
On motion to advance on the docket an appeal from the Circuit Court for the District of Iowa, and to assign it specially for hearing. The case was thus: Prior to June 30th, 1870, the order of hearing causes here was regulated by rule. Criminal cases were advanced, by leave of court, on motion of either party.
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On motion to advance on the docket an appeal from the Circuit Court for the District of Iowa, and to assign it specially for hearing. The case was thus: Prior to June 30th, 1870, the order of hearing causes here was regulated by rule. Criminal cases were advanced, by leave of court, on motion of either party. Revenue eases and cases in which the United States are concerned, which also involve or affect some matter of general public interest, were advanced, by leave of court, on motion of the Attorney-General. All other cases were required to be heard in their regular order, unless special and…
1Opinion of the Court
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…
2Cited by4 opinions
- Spratt v. City of JacksonvilleSupreme Court of Florida · 1892
- King Manufacturing Co. v. City Council of AugustaSupreme Court of the United States · 1928
- King Manufacturing Co. v. City Council of AugustaSupreme Court of the United States · 1928
- Norton v. HoodU.S. Circuit Court for the District of Eastern Louisiana · 1882