Shotwell v. Moore
Supreme Court of the United States
ERROR TO THE SUPREME COURT OP THE STATE OF OHIO. This was an action brought by the defendant in error as treasurer of Harrison County, Ohio, against the plaintiff in error in the Court of Common Pleas for that county to recover the amount of a tax assessed against him. . Judgment in the Common Pleas for the defendant, which was reversed by the Circuit Court, and the judgment of reversal was- affirmed by the Supreme Court of the State.
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ERROR TO THE SUPREME COURT OP THE STATE OF OHIO. This was an action brought by the defendant in error as treasurer of Harrison County, Ohio, against the plaintiff in error in the Court of Common Pleas for that county to recover the amount of a tax assessed against him. . Judgment in the Common Pleas for the defendant, which was reversed by the Circuit Court, and the judgment of reversal was- affirmed by the Supreme Court of the State. This writ of error was sued out to the latter judgment. The case is stated in the opinion. Opis v. Boston, 12 Cush. 44; Ogden v. Walker, 59 Indiana, £60;…
1Opinion of the CourtJustice Miller
delivered the opinion of the court.-
This writ of error to the Súpreme Court of the State of Ohio brings up for review a judgment of that court concerning the taxation by 'the..'state ’authorities imposed upon the plaintiff in error, Stewart B. Shotwell, as the owner of a certain ariiount of United Statea.legal-tender Treasury notes, commonly called “ greenbacks'’” The case was tried in-the Court of Common Pleas ■ of Harrison County, Ohio, by the court, without a jury, by consent of parties'; and that court found the following conoJ dsions of fact and law, under the provision of the state…
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