Legal Opinion

Lewis v. Monson

Supreme Court of the United States

Decided February 5, 1894No. 385PublishedCited by 18 opinions

ERROR TO THE CIRCUIT COURT OP THE UNITED STATES POR THE SOÜTHERN DISTRICT OF MISSISSIPPI. This was an action brought, by the plaintiff in error, plaintiff below, against David D. Withers to recover possession of a tract of land containing 80 acres, and described as follows: Lot's 5 and 6, of section 22, township 3, range 5 west, Wilkinson County, Mississippi. A jury was waived and the case tried by the court.

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ERROR TO THE CIRCUIT COURT OP THE UNITED STATES POR THE SOÜTHERN DISTRICT OF MISSISSIPPI. This was an action brought, by the plaintiff in error, plaintiff below, against David D. Withers to recover possession of a tract of land containing 80 acres, and described as follows: Lot's 5 and 6, of section 22, township 3, range 5 west, Wilkinson County, Mississippi. A jury was waived and the case tried by the court. Findings of fact were made and a judgment 'entered thereon in favor of the defendant, which judgment was brought before this court by writ of error. Since the record was filed in this…

1Opinion of the CourtJustice Brewer

No question is more clearly a matter of local law than one arising under the tax laws. Tax proceedings are carried on by the State for the purpose of collecting its revenue, and the various steps which shall be taken in such proceedings, the force and effect to be given to any act of the taxing officers, •the results to follow the non-payment of taxes, and the form and efficacy of the tax deed, are all subjects which the State has power to prescribe, and peculiarly and vitally affecting its . well-being. The determination of any questions affecting them is a matter primarily belonging to the…

2Cited by18 opinions

  1. Forsyth v. HammondSupreme Court of the United States · 1897
  2. Marshall v. New YorkSupreme Court of the United States · 1920
  3. Merchants’ and Manufacturers’ Bank v. PennsylvaniaSupreme Court of the United States · 1897
  4. Merchants' & Manufacturers' Bank v. PennsylvaniaSupreme Court of the United States · 1897
  5. Bardon v. Land & River Improvement Co.Supreme Court of the United States · 1895

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