Norfolk Trust Co. v. Marye

25 F. 654
CourtU.S. Circuit Court for the District of Eastern Virginia
DecidedDecember 15, 1885
StatusPublished
Cited by1 cases

This text of 25 F. 654 (Norfolk Trust Co. v. Marye) is published on Counsel Stack Legal Research, covering U.S. Circuit Court for the District of Eastern Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Norfolk Trust Co. v. Marye, 25 F. 654 (circtedva 1885).

Opinion

Hughes, J.

The complainant corporation was chartered by Virginia, and is a citizen of 'Virginia, doing a banking business in the city of Norfolk. It was assessed by defendant in April last with back taxes for tho years 1874* 1877, 1879, 1880, 1881, and 1882, to the amount of $817.80. On the eighteenth of May, it tendered the amount of the assessment to the defendant, who is auditor of public accounts, in coupons (except a few cents.) The coupons tendered are described by dates and numbers in complainant’s bill, and were cut, part of them from bonds issued under the funding act of 3871, and part under that of 1879. The auditor, Mr. Marye, refused to receive tho coupons so tendered. Tho bill avers that after the refusal a further demand was made upon the complainant by the defendant for the taxes, and that defendant informed complainant’s agent that unless the same wore paid at once, proceedings would be taken to enforce payment as provided by law' against delinquent tax-payers. The bill further avers that when the coupons were so tendered and refused, the defendant declared that if the right to pay these taxes in coupons should be insisted upon, he would prepare a new bill for the taxes, for a much greater amount, which should include whatever fines, interest, and penalties the laws of the state inflicted upon delinquent tax-payers, and would proceed to enforce payment by suit or levy. There are other important averments in the bill, which, though material, do not affect the principles on which the case must be decided. The bill prays, among other things, for an injunction to restrain defendant, his officers and agents, from making any further assessments against complainant as threatened,- from refusing to accept the said coupons in payment of the taxes mentioned, and to give receipts therefor; and for other enumerated relief.

The defendant, by the attorney general, filed a demurrer and answer to the bill in due course of practice. These contain no specific denial of tho allegations of the bill; and the case was submitted by counsel on both sides in August last, on printed arguments.

By consent of counsel I have withheld a decision in the case until now. It was the first case that came before me after the decisions of the supremo court of the United States in the Virginia cases, rendered in April last, and is the first case affected by those decisions on which I have acted. The demurrer and answer of defendant rests his case upon three grounds of defense, viz.: that (1) this is a suit against the state of Virginia herself, and therefore cannot be entertained by the court; (2) before the tender of the coupons named in [656]*656the bill, they had not been ascertained to be genuine as required by the act of assembly of January 14, 1882; and (3) the bill, though in form an injunction, is in effect a mandamus; and therefore is governed by the late decision of the supreme court of the United States in the ease of Marye v. Parsons, 114 U. S. 325; S. C. 5 Sup. Ct. Rep. 932, 962, and ought to be dismissed.

I will consider these grounds of defense in their order.

1. The suit of a citizen against an officer of his state, to require obedience to a law of his state, is held by the supreme court of the United States not to be a suit against the state herself. If it were, then, that court says in substance, officers would have impunity to administer office according to their own caprice, or convenience, or in their personal interest. That court insists that reason and authority unite to reject such a proposition. It insists that it is not competent for any officer of the republic to assert with Louis XIV, the medieval autocrat of France, Vetat e’est moi, and, under the prerogative of office, to justify a violation of the law of the people, enrolled in the statute book, which he is intrusted to administer. It declares virtu - ally that the officer does not so reflect the vera effigies, embody the dignity, or impersqnate the sovereignty of the state, that she is insulted when his conduct is brought under judicial inquiry, at the suit of a citizen every whit his equal. It is true that the decision of the supreme court to this effect in the Virginia cases heard at the last term was accompanied by an imposing dissent; but that fact only emphasizes the ruling of the court, and rivets it more firmly as the law of the land. It is in settling doubtful questions that the decisions of a court of highest resort have their special and greatest value.

The fact that, as in the present case, the state has a collateral interest in the result of the suit does not affect the proposition under consideration. A citizen who is injured by an officer by the denial ,-of a right conferred by law, may at any time bring that officer before a court of justice to test the legality of his action, whether he personally, or the state for whom he acts, is to be gainer from his conduct. Such gain is but an incident of the matter, which cannot affect the right of the injured citizen to sue the immediate perpetrator of the injury. And therefore the defendant’s first ground of defense cannot avail him. Even admitting, however, for the sake of argument, that the complainant, by seeking in this suit to pay taxes in what the state has made money for that especial purpose, rather than in the money used for all purposes, really and practically sues the state herself,—still this suit may be entertained by this court. It is a mere truism to say that-a .suit will lie against a state in all cases in which she has granted the right to bring it; and it is equally true that it will not lie in any other cases whatever. Cela va sans dire. The simple question, therefore, is whether the states of this Union have granted to the federal courts jurisdiction of suits brought by [657]*657their own citizens against themselves, in cases in which the states have violated a constitutional right of the plaintiff. Chief Justice Marshail said:

“That a sovereign state is not suable except by its own consent, is a general proposition which will not be controverted. But its consent is not requisite in each particular case. It may he given in a general law. And, if a slate has surrendered any portion of its sovereignty, the question whether a liability to suit be a part of this portion depends on the instrument by which the surrender is made. If, upon a just construction of that instrument, it shall appear that the state has submitted to be sued, then it lias parted with this sovereign right of judging in every case oh the justice of its own pretensions, and lias entrusted that power to a tribunal in whose impartiality it confides.” Cohens v. Virginia, 6 Wheat. 380.

The eleventh amendment of the national constitution does not affect this question. That article refers only to non-residen'ts and aliens; forbidding only such suits as are “prosecuted against one of the states by citizens of another state, or by citizens or subjects of a foreign state.” The citizen of New York cannot sue the state of Virginia in a federal court. The subject of the British crown cannot sue her. This is as far as the eleventh amendment goes. It does not forbid the citizen of Virginia from suing his own state for a violation of a constitutional right. It is silent as to such a citizen. The constitution ol the United States is a grant of powers from the states; chief among whom, at the time of its ratification, was Virginia.

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Bluebook (online)
25 F. 654, Counsel Stack Legal Research, https://law.counselstack.com/opinion/norfolk-trust-co-v-marye-circtedva-1885.