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Legal Opinion

Jefferson County v. Acker

Court of Appeals for the Eleventh Circuit

Decided August 30, 1996No. 94-6400PublishedCited by 10 opinions

1Opinion of the Court

COX, Circuit Judge:

We decide in this ease whether Jefferson County, Alabama, may impose on federal judges holding office under Article III of the Constitution1 a tax for the privilege of engaging in their occupation within the county. We hold that such a tax violates the Supremacy Clause of the Constitution.2

I. FACTS AND PROCEDURAL HISTORY

Jefferson County, Alabama, sued William M. Acker, Jr., and U.W. demon, United States District Judges for the Northern District of Alabama, to recover delinquent county taxes due under Jefferson County Ordinance No. 1120. Ordinance No. 1120 imposes a license…

2Cases cited25 opinions

  1. M'culloch v. State of MarylandSupreme Court of the United States · 1819
  2. Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
  3. James v. Dravo Contracting Co.Supreme Court of the United States · 1937
  4. Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
  5. Panhandle Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1928

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3Cited by10 opinions

  1. Jefferson County v. AckerSupreme Court of the United States · 1999
  2. In Re Initial Public Offering Securities LitigationDistrict Court, S.D. New York · 2001
  3. Jefferson County v. AckerCourt of Appeals for the Eleventh Circuit · 1998
  4. Jefferson County v. AckerSupreme Court of the United States · 1999
  5. Jefferson County, a Political Subdivision of the State of Alabama v. William M. Acker, Jr., Jefferson County, a Political Subdivision of the State of Alabama v. U.W. ClemonCourt of Appeals for the Eleventh Circuit · 1998

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