Lineham Railway Transfer Co. v. Pendergrass

• Decision Date: 16 September 1895
• Docket Number: 606.
• Citation: 70 F. 1
• Parties: LINEHAN RAILWAY TRANSFER CO. v. PENDERGRASS, Sheriff.
• Court: U.S. Court of Appeals — Eighth Circuit

70 F. 1

LINEHAN RAILWAY TRANSFER CO. v. PENDERGRASS, Sheriff.

No. 606.

United States Court of Appeals, Eighth Circuit.

September 16, 1895

J. T Lowe, for appellant.

John J Hornor and E. C. Hornor, for appellee.

Before CALDWELL, SANBORN, and THAYER, Circuit Judges.

CALDWELL Circuit Judge.

The appellant, the Linehan Railway Transfer Company, a corporation of the state of Iowa, was the owner of a steamboat which it used to transfer the trains and cars of the Yazoo & Mississippi Valley Railroad Company back and forth across the Mississippi river, from Trotters Point Miss., to Helena, Ark. The proper taxing authorities of Phillips county, Ark., imposed a tax on this boat, amounting with penalty and costs, to the sum of $93. The boat was valued at $2,500. The appellee, as sheriff of Phillips county and ex officio collector of taxes, was about to collect the tax assessed on the boat when the appellant filed the bill in this case, praying that the sheriff might be perpetually enjoined from collecting the tax, upon the grounds that its collection would (1) 'interfere with the United States mails, stopping travel and traffic, freight and express, between the states'; (2) that the boat was registered, and her owner resided at Dubuque; and (3) that irreparable damage would ensue from the collection of the tax. A demurrer to the bill for want of jurisdiction was sustained, and the bill dismissed.

The demurrer was property sustained. The amount in controversy was the amount of the tax, and not the value of the property upon which the tax was assessed. The amount in controversy therefore, was not sufficient to give the circuit court jurisdiction. Gibson v. Shufeldt, 122 U.S. 29, 7 Sup.Ct. 1066; Bank v. Hoof, 7 Pet. 170; Ross v. Prentiss, 3 How. 772; Walter v. Railroad Co., 147 U.S. 370, 13 Sup.Ct. 348; Railway Co. v. Walker, 148 U.S. 391, 13 Sup.Ct. 650. Conceding the boat was engaged in interstate commerce, that did not exempt it from taxation. 1 Desty, Tax'n, § 52; Morgan v. Parham, 16 Wall. 475; Transportation Co. v. Wheeling, 99 U.S. 284; Marye v. Railroad Co., 127 U.S. 124, 8 Sup.Ct. 1037; Pullman's Palace Car Co. v. Pennsylvania, 141 U.S. 25, 11 Sup.Ct. 876. Moreover, a federal court will not, except under very special circumstances, none of which are present in this case, enjoin the collection of a tax which is only a personal charge against the party taxed or against his personal property. Presumptively, the remedy at law is adequate in such cases. If the tax is illegal, and the party makes payment, he is entitled to recover back the amount. State...