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Old Colony Trust Co. v. City of Seattle, 271 U.S. 426 (1926)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Old Colony Trust Co. v. City of Seattle, 271 U.S. 426 (1926)
Old Colony Trust Co. v. City of Seattle No. 194 Argued March, 1926 Decided June 1, 1926 271 U.S. 426
APPEAL FROM THE UNITED STATES DISTRICT COURT
FOR THE WESTERN DISTRICT OF WASHINGTON
Syllabus
1. In a suit in the district court to enjoin distraint of property to satisfy taxes or for subrogation to a tax lien on other property, the effect of payment of the taxes under protest and alleged coercion, before dismissal of the bill for want of jurisdiction, and the effect of a subsequent judgment in another suit are questions relating to the merits, and cannot be considered as grounds for dismissing a jurisdictional appeal. P. 429.
2. In virtue of the Eleventh Amendment, a federal district court has no jurisdiction over a suit by a private party against a state. P. 430.
3. A bill against state tax collecting agents to enjoin not the collection, but a wrongful and abusive use of the process of collecting, state taxes is not a suit against the state. P. 430.
Reversed.
Appeal from a judgment of the district court dismissing the suit for want of jurisdiction. The appellant, as trustee for bonds secured on street railway property, sued the City of Seattle, The County of King, W. W. Shields, as Treasurer of King County, and Matt W. Starwich, as Sheriff of King County, to enjoin wrongful and inequitable distraint of that property for collection of taxes.
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Chicago: U.S. Supreme Court, "Syllabus," Old Colony Trust Co. v. City of Seattle, 271 U.S. 426 (1926) in 271 U.S. 426 271 U.S. 427. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=1TPGUA8MAT4HB4D.
MLA: U.S. Supreme Court. "Syllabus." Old Colony Trust Co. v. City of Seattle, 271 U.S. 426 (1926), in 271 U.S. 426, page 271 U.S. 427. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=1TPGUA8MAT4HB4D.
Harvard: U.S. Supreme Court, 'Syllabus' in Old Colony Trust Co. v. City of Seattle, 271 U.S. 426 (1926). cited in 1926, 271 U.S. 426, pp.271 U.S. 427. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=1TPGUA8MAT4HB4D.
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