Mason v. Rollins
80 U.S. 602 (1871)

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U.S. Supreme Court

Mason v. Rollins, 80 U.S. 13 Wall. 602 602 (1871)

Mason v. Rollins

80 U.S. (13 Wall.) 602

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United States of suits under the Internal Revenue Acts against collectors and others without regard to citizenship, was repealed.

The first bill described the complainant as a citizen of the State of Illinois, and one defendant (Rollins) as of the District of Columbia, and a citizen of the state of _____, and other defendants (Allen and Ferguson) as citizens of the State of Illinois.

The second bill described the plaintiff as a citizen of the State of Illinois, and three defendants (Mann, Allen and Ferguson) as citizens of the State of Illinois, and one defendant (Delano) as Commissioner of Internal Revenue, without averring that he was a citizen of any state.

The third bill described the plaintiff as a citizen of the State of Illinois, and did not aver that any of the defendants were citizens of any other state.

All the bills were 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States of suits under the Internal Revenue Acts against collectors and others, without regard to citizenship, was repealed. *

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