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170 U.S. 303

Docket No. 463.

Sawyer v. Kochersperger

Supreme Court of the United States

Decided October 1, 1897

Supreme Court of the United States · decided 1897-10

<p>Error to the Circuit Court of the United States for the District of Illinois.</p>

Relies on Tennessee v. Union & Planters' Bank

Good law ✅— No negative treatment on recordhow we know

Decided 1897-10

How this case has been cited

Cited by 18 later decisions (4 by the Supreme Court) — most recently July 1978

3 federal appellate ·

130189719001910192019301940195019601970decided

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

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¶1Error to the Circuit Court of the United States for the District of Illinois.

¶2Mr. Justice McKenna :

¶3This was .a petition by Kochersperger, as county treasurer and collector of Cook County, Illinois, filed in the County Court of that county, against Elizabeth E. Sawyer and others seeking the collection of certain taxes. The case was removed into the Circuit Court of the United States, but improvidently, as it falls within the rule laid down in Tennessee v. Banks, 152 U. S. 454, notwithstanding the petition stated that defendants declined to pay on the ground thatithe law imposing-the taxes was in violation of the Constitution of the United States.

¶4Decree reversed, and cause remanded to the Circuit Court vjith a direction to remand the case to the County Court of Cook County, the costs of this court and of the Circuit Court to be paid by plaintiffs in error.

¶5These two cases' were argued with No. 464.

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