Holt v. Indiana Manufacturing Co.

Citations

• 176 U.S. 68
• 20 S. Ct. 272
• 44 L. Ed. 374
• 1900 U.S. LEXIS 1720

Syllabus

<p>The reasons for refusing, at October Term 1898, to dismiss this case on the ground that the appeal to this court was not taken in time, are the same-as those set forth in Allen v. Southern Pacific Railroad, 173 U. S. 479.</p> <p>The complaint of the Manufacturing Company that the assessment upon it of the taxes complained of was illegal, because in effect levied on patents or patent rights, did not involve the construction, or the validity, or the infringement of the patents referred to, or any other question under the patent laws, and was not therefore a suit arising under the patent laws, and the Circuit Court had no jurisdiction of it on that ground.</p> <p>The provisions in Rev. Stat. § 629, clauses 9 and 16, § 563, and § 1979, brought forward from the act of April 20, 1871, c. 22, refer to civil rights only, and are inapplicable here;</p> <p>Following United States v. Sayward, 160 U. S. 493, and Fishback v. Western Union Tel. Co., 161 U. S. 96, the Court holds that the sum of $2000 . named in § 1 of the act of March 3, 1887, c. 373, as corrected by the act of August 13, 1888, c. 866, was jurisdictional, and following The Paquete Sabana, 175 U. S. 677, it holds that this is not affected by the fact that the operation of the act of March 8, 1891, c. 517, 'was to do away with any pecuniary limitation on appeals directly from the Circuit Court to this court:</p>