Mason v. Rollins

MOTION by Mr. C. H. Hill, Assistant Attorney-General (Mr. Edward Roby, opposing), to dismiss three appeals from the Circuit Court for the Northern District of Illinois; the appeals being from decrees in equity dismissing the cases for want of jurisdiction.

The first bill described the complainant as a citizen of the State of Illinois, and one defendant (Rollins) as of the District of Columbia, and a citizen of the State of _____, and other defendants (Allen and Ferguson) as citizens of the State of Illinois.

The second bill described the plaintiff as a citizen of the State of Illinois, and three defendants (Mann, Allen, and Ferguson) as citizens of the State of Illinois, and one defendant (Delano) as Commissioner of Internal Revenue, without averring that he was a citizen of any State.

The third bill described the plaintiff as a citizen of the State of Illinois, and did not aver that any of the defendants were citizens of any other State.

All the bills were filed subsequently to the 13th July, 1866, when the act of 1833, which gave jurisdiction to the courts of the United States of suits under the Internal Revenue Acts against collectors and others, without regard to citizenship, was repealed.

The CHIEF JUSTICE delivered the opinion of the court.