Majority — STRONG J.
Syllabus
1. Mandamus from a Federal court to officers of a county in a State, to levy a tax to pay interest on bonds issued by the county on which a relator has obtained judgment, and has no means of obtaining satisfaction but by the levy of a tax, cannot be, in any way, controlled by an inj unction from a State court to those officers against a levy. Riggs v. Johnson County (0 Wallace, 166), affirmed.delivered the opinion of the court.
Since the decisions which have been made by this court during the last four years, there is almost nothing in the record now before us remaining open for adjudication. Indeed, it is not now contended that mandamus is not a proper remedy in eases like the present, when a relator has obtained a judgment, which can be satisfied only by the levy of a tax, and when the proper officers of the municipality, against which the judgment has been obtained, refuse, or neglect to levy it. That it is a legitimate remedy has been ruled in very many cases.[2] In such a case “ the writ is” '(to use the language of the court in Riggs v. Johnson County) “ neither a prerogative writ, nor a new suit. On the contrary, it is a proceeding ancillary to the judgment which gives the jurisdiction, and, when issued,” it “becomes a substitute for the ordinary process of execution, to enforce the payment of the same, as provided in the contract.” It is a step toward the execution of the judgment, and necessary to the jurisdiction of the court.
It is insisted, however, that even if the Circuit Court may award a mandamus to aid in the enforcement of its judgments, the writ should not have been awarded in this case, because the District Court of Washington County had enjoined the defendants against levying and collecting any tax for the payment of the bonds and coupons, for a portion of which the relator had obtained his judgment. This injunction the defendants pleaded, and to the plea the relator de
It is of course immaterial whether the' injunction of the District Court of Washington County was before or after the judgment obtained by the relator in the Circuit Court of the United States, or whether before or after the institution of the suit. It is not a question which court first obtained possession of the case. In the case of The Mayor v. Lord[2] the facts were that the plaintiffs in error had been enjoined against levying a tax, before suit was brought in the Circuit Court, yet it was held that the injunction was no sufficient answer to the alternative mandamus commanding them to levy a tax to pay the judgment afterwards recovered.
The plaintiffs in error are thus met at every point of their case by decisions of this court heretofore made, decisions which justify the court below in sustaining the demurrer to their return to the alternative writ, and in awarding a peremptory mandamus.
Judgment affirmed with costs.
* The Board of Commissioners of Knox County v. Aspinwall et al. 24 Howard, 376 ; Von Hoffman v. The City of Quincy, 4 Wallace, 585; Supervisors v. United States, ex rel. State Bank, Id. 435 ; Riggs v. Johnson County, 6 Wallace, 166; Weber v. Lee County, Id. 210; The Mayor v. Lord, supra, 409.
Footnotes
- * Supra. 409