Opinion · Supreme Court of the United States

Godchaux Co. v. Estopinal

251 U.S. 179

Type
Opinion
Court
Supreme Court of the United States
Jurisdiction
Federal
Date
1919-12-22
Topic
general

Mr. Justice McReynolds delivered the opinion of the court. By petition filed in the District Court, St. Bernard Parish, plaintiff in error sought to restrain collection of an acreage tax assessed against its lands not susceptible of gravity drainage. Invalidity of the tax was alleged upon the ground that no statute of Louisiana authorized it and also because its enforcement would produce practical confiscation and take property without due process of law contrary to the Fourteenth Amendment. .

Citator

UpLaw has not yet analyzed Godchaux Co. v. Estopinal. The absence of a flag is not a finding that it is good law.

Cited by
47 opinions

Headnotes

  1. Federal Courts & Jurisdiction — Supreme Court Jurisdiction on Writ of Error A writ of error will not lie under § 237 of the Judicial Code, as amended, to review a judgment of a state court on the ground that it erroneously sustained an amendment to the state constitution, where the validity of that amendment under the Federal Constitution was first drawn in question only by a petition for rehearing that the court declined to entertain. 251 U.S. 179, 180
  2. Federal Courts & Jurisdiction — Preservation of Federal Question To confer jurisdiction on the Supreme Court to review a state court judgment on writ of error, the essential federal question must have been specially set up in the state court at the proper time and in the proper manner; if the federal question is first presented in a petition for rehearing, it comes too late, unless the state court actually entertains the petition and passes upon the point. 251 U.S. 179, 180 (citing Mutual Life Insurance Co. v. McGrew, 188 U.S. 291, 308; St. Louis & San Francisco R.R. Co. v. Shepherd, 240 U.S. 240; Missouri Pacific Ry. Co. v. Taber, 244 U.S. 200)