Carter v. Greenhow

114 U.S. 317, 5 S. Ct. 928, 29 L. Ed. 202, 1885 U.S. LEXIS 1763
CourtSupreme Court of the United States
DecidedApril 20, 1885
Docket590
StatusPublished
Cited by78 cases

This text of 114 U.S. 317 (Carter v. Greenhow) is published on Counsel Stack Legal Research, covering Supreme Court of the United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Carter v. Greenhow, 114 U.S. 317, 5 S. Ct. 928, 29 L. Ed. 202, 1885 U.S. LEXIS 1763 (1885).

Opinion

Me. Justice Matthews

delivered' the opinion of the court.

The plaintiff in error brought his action, in the Circuit Court of the United States, against the defendant, on May 7, 1883. His pause of action is set forth in the declaration as follows:

“ Samuel S. Carter, plaintiff, complains of Samuel 0. Green-how, defendant, of a plea of. trespass on the case, for that the said plaintiff is-a citizen of the State of Yirginia and a resident of the City of Richmond, in said State. That the plaintiff owns property in said city, and that he was lawfully assessed on said property by the officers of the State of Yirginia, whose duty it was under the laws of Yirginia to make such assessment, with taxes to be.paid to the State of Yirginia for the year 1882, and, that said taxes were due and leviable for, on and after the first day of December, 1S82. ■
“ That the defendant, Samuel C. Greenhow, ,is the treasurer of the City of Richmond,- in the State of Yirginia, and that the laws of Yirginia make it his duty to collect all taxes due to the State of Yirginia by residents of said city on property situated and being in said city. That on the 3d day of May, 1883, the plaintiff was indebted to the said State of Yirginia on account of the taxes so assessed upon his property as aforesaid for the year 1882, and that on said last-named date he tendered to the defendant, .in payment of his said taxes, Coupons cut froifi bonds issued hy the State of Yirginia, under the provisions of the act of the General Assembly of the State of Yirginia, approved March 28,1879,. entitled An Act to provide a plan of settlement of the public debt,’-which coupons, together with a small amount of lawful money of the United States, tendered at the same time, amounted exactly to the 3um-so due by the plaintiff for taxes as aforesaid, and which coupons were due and' past maturity, in payment of his said *319 taxes so due as aforesaid. That by the terms of the act of the General Assembly under which said coupons were issued, the said coupons are receivable in payment of all taxes due to the State of Virginia, and that each of said coupons bore upon its ■ face the contract of the State of Virginia that it should be received in payment of taxes due to said State. That the defendant refused to receive the said coupons and money in payment of the taxes so due by the plaintiff. That after said ■tender the said defendant unlawfully entered into and upon the plaintiff’s premises and place of business and levied upon and’ seizéd the plaintiff’s property and carried the same away to sell the same in payment of plaintiff’s taxes. That plaintiff was always-ready *and willing to deliver to the defendant in payment of said taxes, up to the moment when the defendant so levied upon his said property, the said coupons and money, and he many times offered to do so, but the defendant always refused to receive the same. That the plaintiff has ‘ the right under the Constitution of the United States to pay his said taxes to the said defendant in the said coupons and money, and that this right is secured to him by the Constitution of the United States. That when the defendant refused to receive the said coupons and money in payment of the taxes so due as aforesaid by the plaintiff, he did so under color of and' by the command of an act of the General Assembly of the State of Virginia, approved January 26, 1882, entitled ‘An. Act to provide for the more efficient- collection of the revenue, to support government, maintain the public schools,'and to pay interest •on the public debt,’ which act forbids collectors of taxes due'to said State to receive in' payment thereof anything except gold; silver, United States • treasury notes, and national bank currency ; and that when he so levied upon the plaintiff’s property he did so by virtue of and under the command of the 18th section of an act of the General Assembly of the State of Virginia, approved April 1, 1879, which act is chapter sixty of the laws published by authority of the General Assembly of the State of Virginia for the special session of 1879; and by virtue of and under the command of other statutes enacted by the General Assembly of the State of Virginia. • That the said- *320 two last-mentioned acts of the General Assembly of the State of Virginia, and the other mentioned statutes of said State, commanding the defendant to levy so ás aforesaid upon the property of the plaintiff, are repugnant to the Constitution of the United States, and are therefore void; that in refusing to receive the. said coupons and money in payment of said taxes, \and in levying;on and seizing the plaintiff’s property for said taxes, after the plaintiff had tendered the same in payment thereof, the defendant deprived the plaintiff of a right secured to him by the Constitution of the United States, under color of statutes-enacted by the General Assembly of the State of Virginia, to the damage of the plaintiff two hundred dollars ($200), and therefore he brings this suit.”

To this declaration a general demurrer was filed and sustained, and - judgment rendered accordingly for the defendant. To reverse that judgment the present writ of error is prosecuted..

The sixteenth clause of § 629 Rev. Stat., defining the original jurisdiction of the Circuit Courts of the United States, gives to them cognizance, without reference to the sum or value in controversy, or the citizenship of the parties, “ of all suits authorized by law to be brought by any person to redress the deprivation, under color of any law, statute, ordinance, regulation, custom or usage of any State, of any right, privilege’ or immunity secured by the Constitution of the United States, or of any right secured by any law providing for equal' rights of citizens of the United States, or of all persons within the jurisdiction of the United States.”

Similar jurisdiction is conferred upon District Courts by: the twelfth clause of § 563 Rev. Stat. •

§ 1979 Rev. Stat.,-provides that “ every person who, under color of any statute, ordinance, regulation, custom or usage of any State or Territory, subjects, or causes to be subjected, any citizen of the United States, or other person within the jurisdiction thereof, to the deprivation of any rights, privileges or immunities secured by the Constitution and laws, shall be liable to the party injured in an action at law, suit in equity, or other proper proceeding for redress.”

These three provisions constituted the first section of the act *321 of April 20, 1871, entitled “ An; Act to enforce the provisions of the Fourteenth Amendment tó the Constitution of the United States, ¿md for other purposes.” 1% Stat. 13. • In that section, the language conferring jurisdiction in the courts, was as follows:

“ Such proceeding to be prosecuted .in the several District or Circuit Courts of the United States, with and subject to the same rights of appeal, review upon error, and other remedies provided in like cases in'such courts, under'the provisions of the act of the ninth of April, eighteen hundred and sixty-six, entitled An Act to protect all persons in the United,States in their civil rights, and to furnish the means of their Vindication.’ and the other remedial laws of the United States which are in .their nature applicable in such cases.”

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Cite This Page — Counsel Stack

Bluebook (online)
114 U.S. 317, 5 S. Ct. 928, 29 L. Ed. 202, 1885 U.S. LEXIS 1763, Counsel Stack Legal Research, https://law.counselstack.com/opinion/carter-v-greenhow-scotus-1885.