Memphis v. Brown

CourtUnited States Supreme Court
Writing for the CourtWAITE
Citation94 U.S. 715,24 L.Ed. 244
PartiesMEMPHIS v. BROWN
Decision Date01 October 1876

94 U.S. 715
24 L.Ed. 244
MEMPHIS
v.
BROWN.
October Term, 1876

Page 716

On motion, 1. To dismiss a writ of error to the Circuit Court of the United States for the Western District of Tennessee. 2. To vacate the supersedeas.

Brown obtained a decree in the Circuit Court of the United States for the Western District of Tennessee against the city of Memphis for $292,000, in conformity with the opinion of this court in the case reported in 20 Wall. 289.

Upon his petition, that court ordered, March 30, 1875, the issue of a peremptory writ of mandamus against the city, directing the levy of a tax for his benefit upon all the taxable property of the city. Under the laws of Tennessee, taxable personal and real property, other than merchants' capital, is embraced in one tax-list, and merchants' capital in another. In March, 1876, Brown discovered that the tax-collector, pursuant to an ordinance passed by he city Dec. 10, 1875, levying 'a special tax of fifty-four cents on the $100 worth of property,' was collecting the tax levied for his account on personal and real property, but not on merchants' capital, although the city, for all other purposes, was collecting a tax on merchants' capital.

It appearing that the tax upon the personal and real property alone would not be sufficient to raise the required sum, a motion was made in the original suit by Brown for a further peremptory mandamus, requiring the city to include in the property to be taxed for his benefit the taxable merchants' capital, as returned and assessed for taxation for other purposes in the year 1875. This motion was granted March 2, 1876, and a judgment entered accordingly. Afterwards, during the same term, May 20, the city appeared and moved the court to set aside the order of March 2; but this motion was refused, and that order re-entered as the final judgment of the court in the premises. A writ of error was sued out upon this last judgment, and a supersedeas perfected, by giving the required bond within sixty days thereafter.

Page 717

Mr. P. Phillips and Mr. W. M. Randolph in support of the motions.

By art. 2, sect. 28, of the Constitution of the State of Tennessee, all property is taxable. No one species is to be taxed higher than another of equal value, and all taxation is to be equal and uniform throughout the State.

The judgment of March 30, 1875, requiring that the tax should be levied on all the taxable property of the city, was rendered in a direct...

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45 practice notes
  • Atl. Greyhound Corp. v. Pub. Serv. Comm'n, No. 10079.
    • United States
    • Supreme Court of West Virginia
    • April 5, 1949
    ...suspended the decree until it was disposed of, and that an appeal dates from the order denying the rehearing. So, in Memphis v. Brown, 94 U.S. 715 [24 L.Ed. 244]: 'It is the uniform practice in this state to enter judgment at once, in the circuit court, upon the verdict of a jury or a findi......
  • City Of Macon v. Herrington, No. 14923.
    • United States
    • Supreme Court of Georgia
    • December 1, 1944
    ...to a review of the questions involved. 3 Am. Jur. 149, § 535; 4 C.J.S, Appeal and Error, p. 911, § 445; City of Memphis v. Brown, 94 U.S. 715, 24 L.Ed. 244; United States v. Ellicott, 223 U.S. 524, 539, 32 S. Ct. 334, 56 L.Ed. 535; Luckenbach Steamship v. United States, 272 U.S. 533-540, 47......
  • Atl. Greyhound Corp. v. Pub. Serv. Comm'n Of West Va., (No. 10079)
    • United States
    • Supreme Court of West Virginia
    • April 5, 1949
    ...suspended the decree until it was disposed of, and that an appeal dates from the order denying the rehearing. So, in Memphis v. Broivn, 94 U. S. 715: Tt is the uniform practice in this State to enter judgment at once, in the Circuit Court, upon the verdict of a jury or a finding of the Cour......
  • Mutual Health & Benefit Ass'n v. Cranford, 31337
    • United States
    • United States State Supreme Court of Mississippi
    • October 15, 1934
    ...How. 238; Slaughter House cases, 19 L.Ed. 915; Texas-Pacific Ry. Co. v. Murphy, 111 U.S. 488, 28 L.Ed. 492; Memphis v. Brown, 94 U.S. 711, 24 L.Ed. 244. Welch & Cooper, of Laurel, for appellee. The circuit court was correct in dismissing an appeal from the county court where more than ten d......
  • Request a trial to view additional results
45 cases
  • Atl. Greyhound Corp. v. Pub. Serv. Comm'n, No. 10079.
    • United States
    • Supreme Court of West Virginia
    • April 5, 1949
    ...suspended the decree until it was disposed of, and that an appeal dates from the order denying the rehearing. So, in Memphis v. Brown, 94 U.S. 715 [24 L.Ed. 244]: 'It is the uniform practice in this state to enter judgment at once, in the circuit court, upon the verdict of a jury or a findi......
  • City Of Macon v. Herrington, No. 14923.
    • United States
    • Supreme Court of Georgia
    • December 1, 1944
    ...to a review of the questions involved. 3 Am. Jur. 149, § 535; 4 C.J.S, Appeal and Error, p. 911, § 445; City of Memphis v. Brown, 94 U.S. 715, 24 L.Ed. 244; United States v. Ellicott, 223 U.S. 524, 539, 32 S. Ct. 334, 56 L.Ed. 535; Luckenbach Steamship v. United States, 272 U.S. 533-540, 47......
  • Atl. Greyhound Corp. v. Pub. Serv. Comm'n Of West Va., (No. 10079)
    • United States
    • Supreme Court of West Virginia
    • April 5, 1949
    ...suspended the decree until it was disposed of, and that an appeal dates from the order denying the rehearing. So, in Memphis v. Broivn, 94 U. S. 715: Tt is the uniform practice in this State to enter judgment at once, in the Circuit Court, upon the verdict of a jury or a finding of the Cour......
  • Mutual Health & Benefit Ass'n v. Cranford, 31337
    • United States
    • United States State Supreme Court of Mississippi
    • October 15, 1934
    ...How. 238; Slaughter House cases, 19 L.Ed. 915; Texas-Pacific Ry. Co. v. Murphy, 111 U.S. 488, 28 L.Ed. 492; Memphis v. Brown, 94 U.S. 711, 24 L.Ed. 244. Welch & Cooper, of Laurel, for appellee. The circuit court was correct in dismissing an appeal from the county court where more than ten d......
  • Request a trial to view additional results

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