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LEWIS v. MONSON.

No. 385.

151 U.S. 545 (1894)

14 S.Ct. 424

38 L.Ed. 265

LEWIS, v. MONSON.

Supreme Court of United States.

Decided February 5, 1894.

Attorney(s) appearing for the Case

Mr. W.L. Nugent for plaintiff in error.

Mr. Thomas J. Carson, Mr. S.S. Calhoon, and Mr. Marcellus Green for defendant in error.

MR. JUSTICE BREWER, after stating the case, delivered the opinion of the court.

No question is more clearly a matter of local law than one arising under the tax laws. Tax proceedings are carried on by the State for the purpose of collecting its revenue, and the various steps which shall be taken in such proceedings, the force and effect to be given to any act of the taxing officers, the results to follow the non-payment of taxes, and the form and efficacy of the tax...

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