109 U.S. 189 (1883), Snyder v. Marks

Citation:109 U.S. 189, 3 S.Ct. 157, 27 L.Ed. 901
Party Name:SNYDER v. MARKS, Collector, etc.
Case Date:November 12, 1883
Court:United States Supreme Court
 
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Page 189

109 U.S. 189 (1883)

3 S.Ct. 157, 27 L.Ed. 901

SNYDER

v.

MARKS, Collector, etc.

United States Supreme Court.

November 12, 1883

Appeal from the Circuit Court of the United States for the District of Louisiana.

COUNSEL

[3 S.Ct. 157] J. D. Kouse and Wm. Grant, for appellant.

Asst. Atty. Gen. Maury, for appellee.

OPINION

BLATCHFORD, J.

This suit was brought in a state court of Louisiana by the appellant, a tobacco manufacturer, against the appellee, a collector of internal revenue, to obtain an injunction restraining the appellee from seizing and selling the property of the appellant to pay two assessments of taxes against him, made by the commissioner of internal revenue, and to have the assessments declared void. An injunction having been granted ex parte, the appellee removed the suit, by certiorari, into the circuit court of the United States for the district of Louisiana, on the allegation that it was brought on account of acts done by the appellee, as such collector, under authority of the internal revenue laws of the United States, and to enjoin him, in his official capacity, from enforcing the payment of assessments made against the appellant, under authority of such laws, by executing warrants of distraint, as authorized by such laws. After the removal of the suit the appellant, under an order to reform his pleading, filed a bill in equity in the circuit court. It set forth the assessments complained of as being in these words:

'Alphabetical list of persons liable to tax under the internal revenue laws of the United States, in the collection district of the state of Louisiana, reported by the collector of said district for assessments, and the amount assessed against each by the commissioner of internal revenue, and certified to the collector of said district, for the month of October, 1879.

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Total tax
Name P.O. address Article or Period Tax and
occupation assessed penalty
assessed
--------------------------------------------------------------------------
Snyder, New Orleans S. T. Tob, to July 6, '78 $1,872 12 $1,872 12
Chas. A. 7,800 1/2 to
lbs. Dec. 3, '78.
Irwin & ...do... ...do... Jan'y 1, '78 1,597 68 1,597 68
Snyder 6,657 lbs. to
June 5, '78.

Page 190 "Made Nov. 17, 1879." [3 S.Ct. 158] The bill also averred that the assessments did not show upon what they were based,...

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