Mason v. Rollins
Supreme Court of the United States
Mason v. Rollins, 80 U.S. 602 (1872)
20 L. Ed. 527; 13 Wall. 602; 1871 U.S. LEXIS 1371
Mason v. Rollins
Opinion
delivered the opinion of the court.
It is manifest that the averments of citizenship in neither *603 of the bills are sufficient to give the Circuit Court jurisdiction under the Judiciary Act of 1789; and all were filed subsequent to the 13th of July, 1866.
When these suits were brought, therefore, there was no act in force giving jurisdiction, in cases such as those made by the records, to the courts of the United States. The Circuit Court was obliged, therefore, to dismiss the bill in each case for want of jurisdiction, and the judgment of that court in the several cases must be
Affirmed.
Reference
- Full Case Name
- Mason v. Rollins Et Al.
- Cited By
- 1 case
- Status
- Published
- Syllabus
- Three appeals in equity against collectors and the Commissioner of Internal Revenue dismissed, the pleadings not showing the citizenship required by the Judiciary Act; and the bills having been all filed subsequently to the 13th July, 1866, when the act of 1833, which gave jurisdiction to the courts of the United States of suits under the Internal Revenue Acts against collectors and others, without regard to citizenship, was repealed.