Commonwealth of Kentucky v. Chicago, I. & L. Ry. Co.

Citations

• 123 F. 457
• 1903 U.S. App. LEXIS 4918

Syllabus

<p>1. Removal oe Causes—Fed eh at, Question—Action Based on State Statute.</p> <p>An action by a state to enforce collection of a tax imposed by a state statute is not one of wbieb a Circuit Court of tbe United States would have original jurisdiction under section 1 of tbe judiciary acts of 1887 and 1888 (Acts March 3, 1887, c. 373, 24 Stat. 552', and Aug. 13, 1888, c. 866, 25 Stat. 433 [U. S. Comp. St. 1901, p. 508]) either as being between citizens of different states or as arising under tbe Constitution or laws of tbe United States, and is therefore not removable by defendant under section 2 (24 Stat. 552, 25 Stat. 433 [U. S. Comp. St. 1901, p. 509]), although tbe petition may be demurrable for a reason found in tbe federal Constitution.</p>