Hill v. Martin, 296 U.S. 393 (1935)
Contents:
Show Summary
Hide Summary
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.
Hill v. Martin, 296 U.S. 393 (1935)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 296 U.S. 391, click here.
Hill v. Martin No. 193 Argued November 11, 12, 1935 Decided December 16, 1935 * 296 U.S. 393
APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES
FOR THE DISTRICT OF NEW JERSEY
Syllabus
1. Under the law of New Jersey, the review by the Supreme Court of the a decree of the Prerogative Court affirming a tax assessment is a judicial proceeding, as distinguished from an administrative one. P. 400.
2. Upon appeal from a tax assessment, the Prerogative Court of New Jersey acquires jurisdiction not only to determine the tax due, but to take proceedings for its collection, and the docketing of its decree affirming a tax, gives it the effect of a judgment creating a lien and enforceable by execution. P. 401.
3. The prohibition of § 265 of the Judicial Code against the granting by any federal court of an injunction to stay proceedings in any court of a State, embraces all steps that may be taken in a state court to collect a judgment, including not only execution, but ancillary proceedings in the court which rendered the judgment or some other, and it governs privies to the case in the state court, as well as the parties. P. 403.
12 F.Supp. 746 affirmed.
Appeal from a decree of the District Court of three judges denying a temporary injunction for want of jurisdiction in a suit to prevent collection of an inheritance tax in New Jersey.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," Hill v. Martin, 296 U.S. 393 (1935) in 296 U.S. 393 296 U.S. 394. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=PIG18JYDGVTT2KA.
MLA: U.S. Supreme Court. "Syllabus." Hill v. Martin, 296 U.S. 393 (1935), in 296 U.S. 393, page 296 U.S. 394. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=PIG18JYDGVTT2KA.
Harvard: U.S. Supreme Court, 'Syllabus' in Hill v. Martin, 296 U.S. 393 (1935). cited in 1935, 296 U.S. 393, pp.296 U.S. 394. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=PIG18JYDGVTT2KA.
|