Summary
In United States v. Woodworth, 2 Cir., 170 F.2d 1019, we held that 28 U.S.C.A. § 1341 does not bar a suit in the federal courts by the United States to obtain an injunction against the collection of a state or city tax.
Summary of this case from United States v. City of New YorkOpinion
No. 6, Docket 20600.
December 1, 1948.
Appeal from the United States District Court for the Western District of New York.
Action by the United States of America against William H. Woodworth, City Assessor, City of Rochester and others to enjoin the collection of a state tax. Judgment for plaintiff and defendant appeals.
Affirmed.
The facts are substantially the same as those in a companion case (not appealed) involving different tracts of land, as reported in D.C., 60 F. Supp. 844, and D.C., 66 F. Supp. 641; for the purposes of this case, the differences are unimportant.
William H. Emerson, Corporation Counsel, Joseph B. Boyle, Charles B. Forsyth, and Henry McGonegal, all of Rochester, N.Y., for appellants.
George L. Grobe, U.S. Atty., of Buffalo, N.Y., David L. Bazelon, Asst. Atty. Gen., Roger P. Marquis, of Washington, D.C., A. Devitt Vanech, Asst. Atty. Gen., and John F. Cotter, Attorney, Department of Justice, of Washington, D.C., for appellee.
Before SWAN, CHASE and FRANK, Circuit Judges.
1. The appellants contend that, as this suit was for an injunction restraining the collection of a state tax, the district court, because of the last sentence of 28 U.S.C.A. § 41(1) [now § 1341], lacked jurisdiction. We cannot agree. We think Congress did not intend this statutory provision, added by amendment in 1937, to apply to the United States which was not specifically named therein. United States v. United Mine Workers, 330 U.S. 258, 272, 273, 67 S.Ct. 677, 91 L.Ed. 884. The Committee reports support this interpretation. See also City of Springfield v. United States, 1 Cir., 99 F.2d 860; United States v. Okaloosa County, D.C., 59 F. Supp. 426.
S. Rep. No. 1035, H. Rep. No. 1503, 75th Cong. 1st Sess.
2. We reject appellants' contention that a three-judge court was necessary, pursuant to 28 U.S.C.A. § 380 [now § 2281]. For here the United States did not seek a temporary injunction. Ayrshire Collieries Corp. v. United States, 331 U.S. 132, 140-144, 67 S.Ct. 1168, 91 L.Ed. 1391.
Judgment here was entered February 11, 1947, and notice of appeal was given March 8, 1947; accordingly, the amendments to the statute, now found in 28 U.S.C.A. §§ 2281-2284, are inapplicable.
3. Land owned by the federal government is not, without its consent, manifested by a Congressional enactment, subject to state taxation, regardless of whether jurisdiction over the land has been ceded to the federal government. Van Brocklin v. State of Tennessee, 117 U.S. 151, 180, 6 S.Ct. 670, 29 L.Ed. 845. This is true even when the tax has been levied before the acquisition by the United States, if, as here, the tax had not previously become a lien. United States v. City of Buffalo, 2 Cir., 54 F.2d 471, 473.
Affirmed.