Upshur County v. Rich

Citations

• 135 U.S. 467
• 10 S. Ct. 651
• 34 L. Ed. 196
• 1890 U.S. LEXIS 2033

Syllabus

<p>An appeal, under a state law,, from an assessment of taxes to “ a-; county-court,” which, in respect to such proceedings, acts, not as a judicial body, but as a board of commissioners, without judicial powers, only authorized to determine questions of quantity, proportion and value, is not a - “ suit ” which can be removed from the county court into a Circuit Court of the United States, and be heard and determined there.</p>