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17. Notice of taxes assessed.
46. Claim for refunding taxes im-
47. Claim for remission of taxes abatable.
129. Collector's summons to testify. 130. Collector's summons to testify and to produce books, etc.
3467. Liability of executors, etc., to 365. Annual return of gains, profits, and income by persons.
the United States. 797. Duties of clerks of United States 366. Annual return of net profits or income of a corporation.
916. Execution proceedings governed by State laws.
986. Executions in favor of United States run in every State and Territory.
Act of March 3, 1875. To provide for deducting any debt due the United States from any judgment or any other claim.
3466. Priority of United States in in
JURISDICTION OF UNITED STATES COURTS.
The district courts shall have jurisdiction as follows: First. Of all crimes and offenses cognizable under district courts. the authority of the United States, committed within their respective districts, or upon the high seas, the punishment of which is not capital, except in the cases mentioned in section fiftyfour hundred and twelve, title "Crimes."
Third. Of all suits for penalties and forfeitures incurred under any law of the United States.
Fifth. Of all suits in equity to enforce the lien of the United States upon any real estate for any internal revenue tax, or to subject to the payment of any such tax any real estate owned by the delinquent, or in which he has any right, title, or interest. (Sec. 3207.)
Jurisdiction of circuit courts.
Eighth. within admiralty and maritime jurisdiction. *
SEC. 629. The circuit courts shall have original jurisdiction as
Fourth. internal revenue.
* And of all seizures on land and on waters not
Of all causes arising under any law providing
This clause was not repealed by the act of March 3, 1875 (18 Stat. 470), or by the act of March 3, 1887 (24 Stat. 552), defining the jurisdiction
of the circuit courts, and these courts have jurisdiction in suits arising under the revenue laws, although the amount in dispute is less than $2,000. Ames v. Hager, 36 Fed. Rep. 129.
Twentieth. Exclusive cognizance of all crimes and offenses cognizable under the authority of the United States, except where it is or may be otherwise provided by law, and concurrent jurisdiction with the district courts of crimes and offenses cognizable therein.
See acts of March 3, 1887 (24 Stat. 552), and act of August 13, 1888 (25 Stat. 433; 34 Int. Rev. Rec. 335), as to jurisdiction of the circuit courts.
Circuit courts have original jurisdiction over all cases arising under internal revenue laws. Sec. 629 R. S. Although in practice, suits in rem for forfeiture for violations of the internal revenue laws are more frequently brought in the district courts, yet cases are to be found of suits originally brought in the circuit courts, both in rem and in personam. Informations under the revenue laws, for forfeiture of goods which seek no judgment of fine or imprisonment against any person, are so far in the nature of criminal proceedings as to come within the rule, that a general verdict seeking in different forms one object must be upheld if one count is good. New matter in an answer in an action in rem is considered as denied by the libellant, and no reply or rep cation to the answer is necessary to raise an issue of fact on the matters averred in it. John W. Coffey v. United States, 116 U. S. 427, 117 U. S. 233.
Suits against collectors to recover back internal revenue taxes, illegally collected, cannot be commenced in circuit courts unless the taxpayer and defendant are citizens of different States. Insurance Company v. Ritchie, 5 Wall. 541; Philadelphia v. Collector, 5 Wall. 720; Hornthal v. Collector, 9 Wall. 560; The Assessor v. Osbornes, 9 Wall. 567. The action should be brought in the State court where the parties are citizens of. the same State, and the defendant can have the case removed to the circuit court. The Collector v. Hubbard, 12 Wall. 1; Williams v. Reynolds, trustee of La Fayette and Indianapolis R. R., 131 U. S., p. 111, Appendix.
Extract from an act to establish Circuit Courts of Appeals, and to define and regulate the jurisdiction of the courts of the United States, and for other purposes. Approved March 3, 1891. (26 Stat. 826.)
SEC. 4. That no appeal, whether by writ of error Existing or otherwise, shall hereafter be taken or allowed from any district court to the existing circuit courts, and no appellate jurisdiction shall hereafter be exercised or allowed by said existing circuit courts.
circuit courts to have no appellate jurisdiction. R. S. Secs. 631-636.
But all appeals, by writ of error or otherwise, from said district courts shall only be subject to review in the Supreme Court
of the United States or in the circuit courts of appeals hereby established, as is hereinafter provided, and the review, by appeal, by writ of error, or otherwise, from the existing circuit courts shall be had only in the Supreme Court of the United States or in the circuit courts of appeals hereby established, according to the provisions of this act regulating the same.
SEC. 5. That appeals or writs of error may be taken from the district courts or from the existing circuit courts direct to the Supreme Court in the following
Appeals from district and circuit courts to be to Supreme Court or Court of Appeals.
Appeals direct to Supreme Court, when;
in questions of jurisdiction;
In any case in which the jurisdiction of the court is in issue; in such cases the question of jurisdiction alone shall be certified to the Supreme Court from the court below for decision.
R. S. Sec. 695;
140 U. S., 200;
constitutionality of State laws.
In any case in which the constitutionality of any law ality of law of of the United States, or the validity or construction of
any treaty made under its authority, is drawn in
From the final sentences and decrees in prize causes. In cases of conviction of a capital or otherwise infamous crime.
In any case that involves the construction or application of the constitution of the United States.
Nothing in this act shall affect the jurisdiction of the Supreme Court in cases appealed from the highest court of a State nor the construction of the statute providing for review of such cases.
Judgments final, in what cases;
In any case in which the constitution or law of a State is claimed to be in contravention of the constitution of the United States.
That the circuit courts of appeals established by this act shall exercise appellate jurisdiction to review by appeal or by writ of error final decision in the district court, and the existing circuit courts in all cases other than those provided for in the preceding section of this act, unless otherwise provided by law.
And the judgments or decrees of the circuit courts of appeals shall be final in all cases in which the jurisdiction is dependent entirely upon the opposite parties to the suit or controversy being aliens and citizens of the United
States or citizens of different States; also, in all cases arising under the patent laws, under the revenue laws, and under the criminal laws and in admiralty cases.
Excepting that in every such subject within its appellate jurisdiction the circuit court of appeals at any time may certify to the Supreme Court of the United States any questions or propositions of law concerning which it desires the instruction of that court for its proper decision.
And thereupon the Supreme Court may either give its instruction on the questions and propositions certified to it, Proceedings which shall be binding upon the circuit courts of appeals Court in such in such case, or it may require that the whole record cases. and cause may be sent up to it for its consideration, and thereupon shall decide the whole matter in controversy in the same manner as if it had been brought there for review by writ of error or appeal.
questions to for instruction.
And excepting also that in any such case as is hereinbefore made final in the circuit court of appeals it shall be competent for the Supreme Court to require, by certiorari or Supreme otherwise, any such case to be certified to the Supreme Court for its review and determination with the same power and authority in the case as if it had been carried by appeal or writ of error to the Supreme Court.
In all cases not herein before, in this section, made final, there shall be of right an appeal or writ of error or review of the case by the Supreme Court of the United States where the matter in controversy shall exceed one thousand dollars besides costs.
Appeals and writs of error
in other cases;
But no such appeal shall be taken or writ of error sued out unless within one year after the entry of the order, judgment, or decree sought to be reviewed.
SEC. 711. The jurisdiction vested in the courts of the United States, in the cases and proceedings hereinafter men- Exclusive jutioned, shall be exclusive of the courts of the several risdiction of States:
courts of United States.
First. Of all crimes and offenses cognizable under the authority of the United States.
Second. Of all suits for penalties and forfeitures incurred under . the laws of the United States.
Third. Of all civil causes of admiralty and maritime jurisdiction; saving to suitors, in all cases, the right of a common law remedy, where the common law is competent to give it.
Fourth. Of all seizures under the laws of the United States, on land or on waters not within admiralty and maritime jurisdiction.
SEC. 643. When any civil suit or criminal prosecution is commenced in any court of a State against any officer ap
cutions against revenue officers or other
officers or per
Circuit Courts, in certain
suits or prose pointed under or acting by authority of any revenue law of the United States now or hereafter enacted, or against any person acting under or by authority of any such officer, on account of any act done under color of his office or of any such law, or on account of any right, title, or authority claimed by such officer or other person under any such law; or is commenced against any person holding property or estate by title derived from any such officer, and affects the validity of any such revenue law; or is commenced against any officer of the United States, or other person, on account of any act done under the provisions of Title XXVI, "THE ELECTIVE FRANCHISE," or on account of any right, title, or authority claimed by such officer or other person under any of the said provisions, the said suit or prosecution may, at any time before the trial or final hearing thereof, be removed for trial into the circuit court next to be holden in the district where the same is pending, upon the petition of such defendant to said circuit court, and in the following manner: Said petition shall set forth the nature of the suit or prosecution, and be verified by affidavit; and, together with a certificate signed by an attorney or counselor at law of some court of record of the State where such suit or prosecution is commenced, or of the United States, stating that, as counsel for the petitioner, he has examined the proceedings against him, and carefully inquired into all the matters set forth in the petition, and that he believes them to be true, shall be presented to the said circuit court, if in session, or if it be not, to the clerk thereof at his office, and shall be filed in said office. The cause shall thereupon be entered on the docket of the circuit court, and shall proceed as a cause originally commenced in that court; but all bail and other security given upon such suit or prosecution shall continue in like force and effect as if the same had proceeded to final judgment and execution in the State court. When the suit is commenced in the State court by summons, subpoena, petition, or another process except capias, the clerk of the circuit court shall issue a writ of certiorari to the State court, requiring it to send to the circuit court the record and proceedings in the cause. When it is commenced by