UNITED STATES
v.
WOODWORTH ET AL.
AI-generated. These summaries, headnotes, and key points are machine-generated and may contain errors or omissions. Always verify against the full opinion text below. Not legal advice.
The court held that the district court had jurisdiction and a three-judge court was not necessary, affirming the lower court's decision.
Appellants contended the district court lacked jurisdiction over a suit for an injunction restraining state tax collection and that a three-judge cour…
The full statement of facts, procedural history, and disposition for this case are member content.
Join FLexlaw to unlock all legal intelligence© FLexlaw, Inc. — AI-generated enrichments are proprietary. All rights reserved.
Explore caselaw by topic → Browse Sovereign Immunity Of The United States cases and more on FLexlaw
FRANK, Circuit Judge.
1. The appellants contend that, as this suit was for an injunction restraining the collection of a state tax, the district court, Because of the last sentence of 28 U.S.C.A. § 41(1) [now § 1341], lacked jurisdiction. We cannot agree. We think Congress did not intend this statutory provision, added by amendment in 1937, to apply to the United States which was not specifically named therein. United States v. United Mine Workers, 330 U.S. 258, 272, 273, 67 S.Ct. 677, 91 L.Ed. 884. The Committee reports support this interpretation.1 See also City of Springfield v. United States, 1 Cir., 99 F. 2d 860; United States v. Okaloosa County, D. C., 59 F.Supp. 426.
2. We reject appellants’ contention that a three-judge court was necessary, pursuant to 28 U.S.C.A. § 380 [now §- 2281]. For here the United States did not seek a temporary injunction. Ayrshire Collieries Corp. v. United States, 331 U.S. 132, 140-144, 67 S.Ct. 1168, 91 L.Ed. 1391.2
3. Land owned by the federal government is not, without its consent, manifested by a Congressional enactment, subject to state taxation, regardless of whether jurisdiction over the land has been ceded to the federal government. Van Brocklin v. State of Tennessee, 117 U.S. 151, 180, 6 S.Ct. 670, 29 L.Ed. 845. This is true even when the .tax has been levied before the acquisition by the United States, -if, as here, the tax had not previously become a lien. United States v. City of Buffalo, 2 Cir., 54 F. 2d 471, 473.
Affirmed.
S. Rep. No. 1035, H. Rep. No. 1503, 75th Cong. 1st Sess.
Judgment here was entered February 11, 1947, and notice of appeal was given March 8, 1947; accordingly, the amendments to the statute, now found in 28 U.S.C.A. §§ 2281-2284, are inapplicable.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Dep't of Emp. v. United States, 385 U.S. 355 (U.S. 1966)
-
United States & Phillips Petroleum Co. v. Bureau OF Revenue OF State OF NEW Mexico, 291 F.2d 677 (10th Cir. 1961)
-
United States v. State TAX Comm'n, 481 F.2d 963 (1st Cir. 1973)
Previewing 3 of 5 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- United States v. United Mine Workers of Am., 330 U.S. 258 (U.S. 1947)
- VAN Brocklin & Another v. State OF Tenn. & Others, 117 U.S. 151 (U.S. 1886)
- Ayrshire Collieries Corp. v. United States, 331 U.S. 132 (U.S. 1947)
- City OF Springfield v. United States, 99 F.2d 860 (1st Cir. 1938)
- United States v. City of Buffalo, 54 F.2d 471 (2d Cir. 1931)