Legal Opinion

Insurance Co. v. Ritchie

Supreme Court of the United States

Decided December 15, 1866PublishedCited by 120 opinions

This was an appeal from a judgment.of the Circuit Court for Massachusetts, dismissing a bill in equity, filed by the Merchants’ Insurance Company, a corporation created by the laios of Massachusetts, and having its place of business in the city,of Boston in, that State, against James Ritchie, and E. L. Pierce, the assessor and collector of internal revenue for the third collection district of that same commonwealth, and both citizens of it, praying that they might be…

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This was an appeal from a judgment.of the Circuit Court for Massachusetts, dismissing a bill in equity, filed by the Merchants’ Insurance Company, a corporation created by the laios of Massachusetts, and having its place of business in the city,of Boston in, that State, against James Ritchie, and E. L. Pierce, the assessor and collector of internal revenue for the third collection district of that same commonwealth, and both citizens of it, praying that they might be enjoined from the distraint and sale of the complainant’s property for non-payment of a certain tax. The defendants demurred,…

1Opinion of the Court

The CHIEF JUSTICE

delivered the opinion of the court.

We meet upon the threshold of this cause a question of jurisdiction.

The record discloses a suit in equity by the Merchants’ Insurance Company, a corporation under the laws of Massachusetts, having its place of business in the city of Boston, against James Bitchie and E.’L. Pierce, assessor and collector of internal revenue in the third collection district of that commonwealth. The corporation constructively,* and Bitchie and Pierce actually, are citizens of Massachusetts. And the question is, Whether this suit, as a revenue case, can be…

2Cited by120 opinions

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  3. (PC) Beaton v. Valley State PrisonDistrict Court, E.D. California · 2020
  4. (PC) Brackett v. HoneaDistrict Court, E.D. California · 2025
  5. (PC) Casey v. DocantoDistrict Court, E.D. California · 2020

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