Piqua Branch of the State Bank v. Knoup

6 Ohio St. (N.S.) 342
CourtOhio Supreme Court
DecidedDecember 15, 1856
StatusPublished

This text of 6 Ohio St. (N.S.) 342 (Piqua Branch of the State Bank v. Knoup) is published on Counsel Stack Legal Research, covering Ohio Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Piqua Branch of the State Bank v. Knoup, 6 Ohio St. (N.S.) 342 (Ohio 1856).

Opinion

'Scott, J.

The original suit between these parties, upon its decision by this court, as reported in 1 Ohio St. 603, was taken to the Supreme Court of the United States by a writ of error, issued under the 25th section of the judiciary act of Congress, and the judgment of this court was by that tribunal reversed. 16 How. 369.

The questions arising in the case, and the opinion of this court upon them, were such as to bring it within the cognizance and jurisdiction of the Supreme Court of the United States, unless we assume the position that that tribunal has no jurisdiction to review .any decisions whatever of the *state courts, on questions re- [343 lating to the conflict of a state law with the constitution of the United States. The theory upon which such a position must rest, a majority of this court is not prepared to adopt. We do not mean to say that in a case of clear usurpation, by the Supreme Court of the United States, of an authority and jurisdiction wholly unwarranted by the federal constitution, it would not be competent for this court, as a court of last resort in a sovereign state, to decline obedience to a mandate issued in the exercise of such usurped jurisdiction. ' But no such case is before us. On the contrary, the jurisdiction here claimed has been constantly exercised by the Supreme Court of the United States ever since the organization of the general government, with the general acquiescence of the state courts. In conformity, then, with what has heretofore been the uniform practice in this state, we direct the mandate to be entered.

The provision of the constitution of the United. States, expressly conferring appellate jurisdiction on the Supreme Court, does not authorize the exercise of appellate power by that tribunal over the state courts, but extends simply to appeals from the subordinate federal courts. There is no provision in the constitution from which a supervising power in the Supreme Court of the United States over the state courts can be derived, by way of incident or implication. The Supreme Court of the United States has not been constituted the exclusive-tribunal of last resort, to determine all controversies in relation to conflicts of authority between the federal government and the several states of the-Union. The state courts and the federal courts are co-ordinate tribunals, having concur-344] rent '''jurisdiction in numerous cases, but neither having a supervising power over the other; and where the jurisdiction is concurrent, the decision of that court, or rather of the courts of that judicial system, in which the jurisdiction first attaches, is final and conclusive as to the parties. Under our system of government, a power not conferred by the constitution can . not be acquired by repeated acts’of usurpation. Mere precedent or practice can not be relied upon as settling a fundamental principle, in respect to which no question was made or passed on. Brinkerhorr and Bowen, JJ., concurred. Swan, J., having formerly been of counsel in this case, did not participate in its decision. Bartley, C. J., dissented. Syllabus of his dissenting opinion:

This case is before us on a motion to enter a special mandate from the Supreme Court of the United States, reciting a judgment of that court, purporting to reverse the judgment of this court, and commanding us to enter a judgment contrary to our own adjudication, and to carry the judgment of reversal into execution, under the authority of the judicial power of the United States. The Supreme Court of the United States claims to have acquired jurisdic- - tion over the case, by writ of error, under the 25th section of the judiciary act of Congress, of the 24th of September, 1789. The case originally came before us on a proceeding to enforce the collection of the taxes of the state, assessed on the property of the corporation, for the year 1851, pursuant to the statute “to tax banks, and bank and ■other stocks, the same as the property of other persons.” The bank, in this case, claimed to bo exempt from an equal assessment of taxes, by a provision in the bank law of this state, enacted in 1845, from which it derived its franchise, and [345, 346]*345, 346which authorized a tax of six per cent, on the profits of the banks, which provision is claimed to be in the nature of a contract. This court, however, in giving a construction to this provision in the law of 1845, decided that it was not a contract, and that the bank was not thereby entitled to an exemption from liability to equal taxation, when required by the laws of the state. The Supreme Court of the United States, however, as it appears *from this man- [345 date, has given a different construction to this statute of Ohio of 1845, and declared it to be a contract, whereby the state had surrendered to the banks a part of the power of taxation, and that therefore the subsequent statute of the state, passed in 1851, imposing an equal burden of taxation on the banks, was unconstitutional and void, on the ground that it impaired the obligations of a contract, by repealing the tax provision in the bank law of 1845. •

The questions arising under this motion acquire incalculable importance from the vast consequences which they involve. Some fifty banks in the state, with an amount of taxable property exceeding twenty millions of dollars, claim an exemption from the power of taxation, under this decision of the Supreme Court of the United States. The tax law of 1851 is a mere state revenue law, in no way whatever affecting the operation of the federal government, and wholly unconnected with the affairs of the United States; and the bank law of 1845 is of the same character. If the judiciary of the state be not competent to interpret and enforce the constitution and laws of the state, especially in regard to mere matters of local state revenue, for the purpose of equalizing the public burdens ; if the Supremo Court of the United States can, by a writ of error, or appeal, take such a case from the judicial power of the state, and upon a mere question of giving a construction to the statuses of the state, not only reverse'the judgment of the Supreme Court of the state, but also use the judicial power of the state as its agency to enforce its mandate, the idea of such a thing as state sovereignty under our system of government would be a deceptive fallacy, and the states of the Union nothing more than mere municipal corporations, belonging to a consolidated national government.

*And this extraordinary claim to supremacy in the supreme [846 federal court has been carried a step further, and become even more alarming in its consequences, by the more recent decision, in the case of Dodge v. Woolsey, 18 How. 362, in which that tribunal has denied all remedy, or power of regeneration, even to the people of [347]*347the state, acting in their original capacity, by the formation of a new constitution, to correct such abuses of legislation creating inequality and injustice in the burdens of taxation.

The general scope of this doctrine is forcibly portrayed in the very able dissenting opinion of Mr. Justice Campbell in the case just referred to in 18 Howard; and I take the liberty of referring to that opinion, and of inviting especial attention to it, as a most lucid exposition of the enormities and alarming import of the doctrine.

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Bluebook (online)
6 Ohio St. (N.S.) 342, Counsel Stack Legal Research, https://law.counselstack.com/opinion/piqua-branch-of-the-state-bank-v-knoup-ohio-1856.