Memphis v. United States (97 U.S. 293)

ERROR to the Circuit Court of the United States for the Western District of Tennessee.

The facts involved in this case are the same as those in United States v. Memphis, supra, p. 284.

The city of Memphis, by whom this writ was sued out, assigns the following errors:--

The court below erred—

1. In holding that the city of Memphis had the power or was under the duty of levying the tax, as adjudged.

2. In holding that the legislature had no power to repeal the act of March 18, 1873.

3. In adjudging that the tax to be levied should be payable only in lawful money of the United States, as the act of March 18, 1873, required the city of Memphis to receive, in payment of the tax therein authorized, 'any sum or sums, with interest, paid by persons in satisfaction, or part satisfaction, of said special assessments, illegally levied and collected as aforesaid.'

4. In holding that a new and further tax be laid, sufficient to pay the entire decree, for $292,133.47, the return to the alternative writ disclosing that under a former mandate of the court the city had made a special levy of $302,742.69, for the purpose of paying the decree; that of said levy $132,742.69 had been collected and paid over, and the remainder, $170,000, was being collected and paid over as rapidly as possible.

5. In awarding the writ of mandamus commanding the levy of a tax sufficient in amount, after making due allowances for all delinquencies, insolvencies, and defaults, to pay the decree.

6. In awarding the peremptory writ of mandamus.

Mr. W. Y. C. Humes and Mr. S. P. Walker for the plaintiff in error.

Mr. William M. Randolph, contra.

MR. JUSTICE STRONG delivered the opinion of the court.