(DOWNLOAD) "City of Philadelphia v. the Collector" by United States Supreme Court # eBook PDF Kindle ePub Free
eBook details
- Title: City of Philadelphia v. the Collector
- Author : United States Supreme Court
- Release Date : January 01, 1866
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 68 KB
Description
Mr. Ashton, for the collector: 1. The case of Insurance Company v. Ritchie,5 latelyadjudged, decides that the jurisdiction of the Cricuit Courts, in original suits between citizens of the same State, in internal revenue cases, conferred by the 50th section of the act of June 30th, 1864, was taken away by the 68th section of the act of July 13th, 1866, and that all original suits, pending at the passage of this last act, fell. This 68th section, however, saves (under certain conditions) 'any case which may have been removed from the courts of any State, under said 50th section.' It saves none, removed otherwise. But the present suit was not so removed. It was removed under the act of 1833, which was assumed by the collector to extend to such cases. In fact it was removed, and once tried, months before the act having that 50th section was passed. Unless, therefore, the act of 1833 extends to cases of internal revenue, must not this case fall? The matter is suggested.
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