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18 F. Cas. 672

Oliver v. Omaha

U.S. District Court

Decided May 15, 1875

U.S. District Court · decided 1875-05-15

This was an action brought [by George T. Oliver] to restrain the collection of taxes by the city of Omaha on the plaintiff’s lands lying within the corporate boundaries of said city, but used exclusively for agricultural purposes. No suit for the taxes had been commenced in the state court when this suit was brought. Submitted upon the pleadings and agreed state of facts.

Relies on Turner v. Althaus · City of Brownville v. Middleton

Decided 1875-05-15

MILLER. Circuit Justice.

¶11 am satisfied that the case comes within the principle of Bradshaw v. Omaha. 1 Neb. 10. .and this court is bound by it. The only doubt I have had is raised by the 15th proposition of Mr. Thurston's printed argument; but. as the present plaintiff is entitled to come into the *673federal court, I see no good reason why he should wait until he is sued in a state court with many others, who may have no such defence as he has, and then ask to remove bis case into the federal court. Therefore, let a decree be entered for the plaintiff, for a perpetual injunction against the collection of the tax. Decree accordingly.

[NOTE. Subsequently the supreme court of Nebraska overruled the case of Bradshaw v. Omaha. Turner v. Althaus, 6 Neb. 64. The circuit court, in Ivountze v. Omaha. Case No. 7,928, follows this last decision of the Nebraska supreme court.]
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