Legal Opinion

Memphis v. Brown

Supreme Court of the United States

Decided April 23, 1877PublishedCited by 51 opinions

On motion, 1. To dismiss a writ of error to the Circuit Court of the United States for the Western District of Tennessee. 2. To vacate the supersedeas.

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On motion, 1. To dismiss a writ of error to the Circuit Court of the United States for the Western District of Tennessee. 2. To vacate the supersedeas. Brown .obtained a decree in the Circuit Court of the United States for the Western District of Tennessee against the city of Memphis fox.Jp292,000, in conformity with the opinion of this court in the case Tepefied in 20 Wall. 289. Upon his petition, that court~'Of4ered, March 30, 1875, the issue of a peremptory writ of maw It appearing that the tax upon the personal and real property alone would not be sufficient to raise the required sum, a…

1Opinion of the CourtChief Justice Waite

delivered the- opinion of the court. '

We think that the order made by the Circuit Court, May 20, 1876, upon the motion to subject merchants’ capital to the tax was such a final judgment as may be brought here for reexamination by a writ of error. The precise question decided by that order had never before been presented in the cause. The city was then for the first time required, in express terms', to subject this particular class of property to the adjudged taxation. The writ was, therefore, properly sued out upon the judgment.

Under the ruling in Brockett v. Brockett, 2 How. 241, the motion…

2Cases cited1 opinion

  1. Dromgoole v. Farmers'and Merchants'bankSupreme Court of the United States · 1844

3Cited by51 opinions

  1. Federal Trade Commission v. Minneapolis-Honeywell Regulator Co.Supreme Court of the United States · 1952
  2. Kingman v. Western Manufacturing Co.Supreme Court of the United States · 1898
  3. Morse v. United StatesSupreme Court of the United States · 1926
  4. Southland Industries, Inc. v. Federal Communications CommissionCourt of Appeals for the D.C. Circuit · 1938
  5. Florence Cotton & Iron Co. v. FieldSupreme Court of Alabama · 1894

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