Hornthall v. Collector
Supreme Court of the United States
Appeal from the Circuit Court for the Southern .District of Mississippi; the case being thus: The Judiciary Act of 1789 limits the jurisdiction of the Federal courts, so far as determined by citizenship, to “suits between a citizen of the State in which the suit is brought and a citizen of another State.”
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Appeal from the Circuit Court for the Southern .District of Mississippi; the case being thus: The Judiciary Act of 1789 limits the jurisdiction of the Federal courts, so far as determined by citizenship, to “suits between a citizen of the State in which the suit is brought and a citizen of another State.” An act of 1838,† “to provide further for the collection of duties on imports” extended the jurisdiction to cases arising under “ the revenue laws of the United States,” where other provision had not been made. And it authorized any person injured, in person or property, on account of any act…
1Opinion of the CourtJustice Clifford
stated the particulars of the case, and delivered the opinion of the court.
Owners or holders of cotton, produced within the United States, upon which no tax has been levied, paid, or collected, are required by the act of the thirteenth of July, 1866, as amended, to pay a tax upon the same of two and one-half cents per pound, and the provision is that such tax shall be and remain a lien thereon in the possession of any person whomsoever from the time the act took effect, or the cotton was produced as aforesaid, “ until the same shall have been paid.” * Due notice in writing was given by the…
2Cases cited4 opinions
- Inglee v. CoolidgeSupreme Court of the United States · 1817
- McIver v. WattlesSupreme Court of the United States · 1824
- Gassies v. BallonSupreme Court of the United States · 1832
- Winchester v. JACKSON AND OTHERSSupreme Court of the United States · 1806
3Cited by40 opinions
- Downes v. BidwellSupreme Court of the United States · 1901
- Tennessee v. DavisSupreme Court of the United States · 1880
- Grace v. American Central InsuranceSupreme Court of the United States · 1883
- Northwestern Fuel Co. v. BrockSupreme Court of the United States · 1891
- Gay v. RuffSupreme Court of the United States · 1934
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