Page:Federal Reporter, 1st Series, Volume 5.djvu/38

 26 FEDSBAL BEFOBTER. �so stated in the petiiion for removal, but we are not bound by that statement. We are at liberty to look into the record and determine from that what the oontroversy is, and whether it involves a federal question. The plaintiff here sues to re- cover taxes erroneously levied and collected by the authorities of Douglas county. The statute of the state gives the right of action. No question under any act of congress can arise. The fact that there is a decree of this court establishing the invalidity of the taxes in question does not change the char- acter of the suit. That decree is simply an item of evidence in the case,, and its conclusiveness, its construction, or its effect does not require the construction of any law of the United States. We do not decide upon the question whether this case was "brought" in the district court of Douglas county within the meaning of the first section of the act of 1875. It was instituted as a claim against the county, presented to and prosecuted to a decision before the board of county com- missioners of that county, from whose decision rejecting the claim an appeal was prosecuted to the district court. Thea© facts present a question of some doubt as to whether the suit was "brought" — that is, instituted, commenced — in the district ' court; and if it was not, it was not removable. But the con- clusions reached upon the other points in the case render a decision of this question unnecessary. The motion to remand ia Bustained. ����