United States Supreme Court Cases & Opinions

U.S. Supreme Court

Old Colony Trust Co. v. City of Seattle, 271 U.S. 426 (1926)

Old Colony Trust Co. v. City of Seattle

No. 194

Argued March, 1926

Decided June 1, 1926

271 U.S. 426

Syllabus

1. In a suit in the district court to enjoin distraint of property to satisfy taxes or for subrogation to a tax lien on other property, the effect of payment of the taxes under protest and alleged coercion, before dismissal of the bill for want of jurisdiction, and the effect of a subsequent judgment in another suit are questions relating to the merits, and cannot be considered as grounds for dismissing a jurisdictional appeal. P. 271 U. S. 429.

2. In virtue of the Eleventh Amendment, a federal district court has no jurisdiction over a suit by a private party against a state. P. 271 U. S. 430.

3. A bill against state tax collecting agents to enjoin not the collection, but a wrongful and abusive use of the process of collecting, state taxes is not a suit against the state. P. 271 U. S. 430.

Reversed.

Appeal from a judgment of the district court dismissing the suit for want of jurisdiction. The appellant, as trustee for bonds secured on street railway property, sued the City of Seattle, The County of King, W. W. Shields, as Treasurer of King County, and Matt W. Starwich, as Sheriff of King County, to enjoin wrongful and inequitable distraint of that property for collection of taxes.

Page 271 U. S. 427