Stewart v. Virginia
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF VIRGINIA. The plaintiff in error owe'd the State of Yirginia'$3807 for taxes for the year 1885. He tendered the State’s tax-receivable coupons in payment thereof for identification and verification under the provisions of the act of January 14, 18'82, and at the same time he paid his tax in money.
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ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF VIRGINIA. The plaintiff in error owe'd the State of Yirginia'$3807 for taxes for the year 1885. He tendered the State’s tax-receivable coupons in payment thereof for identification and verification under the provisions of the act of January 14, 18'82, and at the same time he paid his tax in money. He thereupon filed his petition in the County Court, of Henrico County, praying that a jury might be empaneled to try whether his coupons were' genuine coupons, legally receivable for taxes. The Commonwealth having been…
1Opinion of the Court
Mr. Chief Justioe Waite
delivered the opinion of the court.
The order remanding this case is affirmed. A proceeding under the act of Assembly of Virginia,,approved January 14, 1882, Anioni v. Greenhow, 107 U. S. 771, as amended by the act Of March 12, 1884, for the “ identification and verification” of coupons tendered in payment of taxes, debts, or demands due the State, is not a suit of a civil nature ai’ising under the Constitution or laws of the United- States within' the meaning of the act of March 3, 1875,18 „Stat. 470, ch. 137. The only purpose of such a proceeding is to determine…
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