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DAVENPORT CITY v. DOWS

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82 U.S. 390 (1873)

15 Wall. 390

21 L.Ed. 96

DAVENPORT CITY, v. DOWS.

Supreme Court of United States.

January 6, 1873.

Attorney(s) appearing for the Case

Mr. J.N. Rogers, in support of the motion.

Mr. T.F. Withrow, contra.

The CHIEF JUSTICE delivered the opinion of the court.

The question in this case is, whether the laws for collection of taxes imposed by the city of Davenport are revenue laws of the State of Iowa.

We do not think that the ordinances of municipal corporations levying taxes can be classed as revenue laws of a State. Congress seems to have intended to give to the State the right to preference in hearing when itself a party to a cause pending in this court, and...

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