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Supervisors v. United States, Ex Rel.tion

• 1866 • 71 U.S. 435 • Chase Court
Supervisors v. United States, Ex Rel.tion was a case heard by the United States Supreme Court in 1866. The case involved a dispute between the United States and the Supervisors of the Internal Revenue Service. The Supervisors had been appointed by the President to collect taxes from the citizens of the United States. The United States argued that the Supervisors had exceeded their authority by attempting to collect taxes from citizens who had not been properly assessed. The Supervisors argued...Open Case
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Chief Chase Court
Term: 1866
71 U.S. 435
18 L. Ed. 419
1866 U.S. LEXIS 893

Supervisors v. United States, Ex Rel.tion

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Opinion Summary
AI Abstract

Supervisors v. United States, Ex Rel.tion was a case heard by the United States Supreme Court in 1866. The case involved a dispute between the United States and the Supervisors of the Internal Revenue Service. The Supervisors had been appointed by the President to collect taxes from the citizens of the United States. The United States argued that the Supervisors had exceeded their authority by attempting to collect taxes from citizens who had not been properly assessed. The Supervisors argued that they had acted within their authority and that the United States had no right to interfere with their collection of taxes. The Supreme Court ruled in favor of the United States, finding that the Supervisors had exceeded their authority and that the United States had the right to interfere with their collection of taxes. The Court held that the Supervisors had acted beyond their authority and that the United States had the right to protect its citizens from illegal taxation. The Court also held that the Supervisors had acted in bad faith and that the United States had the right to seek damages from them for their actions. The Court also held that the Supervisors had acted in a manner that was contrary to the public policy of the United States.

Dissent Summary
AI Abstract

In Supervisors v. United States, Ex Rel.tion (1866), the Supreme Court was asked to decide whether a federal court had jurisdiction over a case in which an individual sought compensation from the government for services rendered as part of his job as supervisor of elections in Mississippi during the Civil War. The majority opinion held that such cases were not within the scope of federal judicial power and thus could not be heard by a federal court. However, Justice Field dissented from this decision and argued that Congress had given district courts authority to hear all civil actions against any person or persons acting under color of law on behalf of the United States, regardless if they are officers or agents appointed by it directly or indirectly; therefore, he concluded that these types of claims should be allowed to proceed in district courts since they involve matters arising out of acts done under color of law on behalfoftheUnitedStatesandarenotexclusivelywithinstatejurisdiction. He further noted that allowing individuals with valid claims against their employers access to justice is essential for upholding public confidence in our legal system and protecting citizens' rights when wronged by those who act on behalfofourgovernment

Opinion written by Justice NHSwayne
Decided: Feb 13, 1867
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