Upshur County v. Rich - 135 U.S. 467 (1890)

U.S. Supreme Court

Upshur County v. Rich, 135 U.S. 467 (1890)

Upshur County v. Rich

No. 81

Submitted November 7 1890

Decided April 14, 1890

135 U.S. 467

APPEAL FROM THE CIRCUIT COURT OF THE UNITED

STATES FOR THE DISTRICT OF WEST VIRGINIA

Syllabus

An appeal under a state law from an assessment of taxes to "a county court," which, in respect to such proceedings, acts not as a judicial body, but as a board of commissioners, without judicial powers, only authorized to determine questions of quantity, proportion, and value, is not a "suit" which can be removed from the county court into a circuit court of the United States and be heard and determined there.

The case is stated in the opinion.