Jefferson County v. Acker

COX, Circuit Judge:

The issue presented by this case is whether Jefferson County, Alabama may require Article III judges to pay a tax for the privilege of engaging in their occupation within the county. In our earher en banc opinion1 we affirmed the district court’s grant of summary judgment for the defendants, holding that the tax violates the Supremacy Clause of the Constitution. The Supreme Court vacated our judgment and remanded the case for reconsideration in Eght of its recent decision in Arkansas v. Farm Credit Services, — U.S. -, 117 S.Ct. 1776, 138 L.Ed.2d 34 (1997), directing us to…