Opinion · Supreme Court of the United States
Clark v. Keith
Clark v. Keith, 106 U.S. 464 (1883)
- Type
- Opinion
- Court
- Supreme Court of the United States
- Jurisdiction
- Federal
- Date
- 1883-01-22
- Topic
- general
Mr. Chief Justice Waite delivered the opinion of the court. When this case was here on a former writ of error it was *465 decided that Keith, the collector, was bound in law to receive the genuine notes of the Bank of Tennessee, issued after May 6, 1861, in payment of taxes due the State of Tennessee, unless he showed in defence that the notes tendered were issued for the purpose of aiding the rebellion. The affirmative of this issue was put on the collector. Keith v.
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Headnotes
- Civil Procedure — Law of the Case A question decided by the Supreme Court on one writ of error cannot be re-examined on a subsequent writ brought in the same suit; this rule has long been settled and applies to bar reconsideration of the court's prior ruling in the same litigation. Keith v. Clark, 97 U.S. 454; Supervisors v. Kennicott, 94 U.S. 498
- Tax Law — Tender of Payment A tax collector is bound in law to receive genuine bank notes issued after May 6, 1861, in payment of taxes due the State, unless the collector shows in defense that the notes tendered were issued for the purpose of aiding the rebellion; the affirmative of this issue rests on the collector. Keith v. Clark, 97 U.S. 454
- Evidence — Burden of Proof Where notes are sued upon and the evidence does not establish whether they were issued in aid of the rebellion or for legitimate banking business, the law presumes the notes were issued for a lawful purpose, and the burden of proof is on the defendant to show otherwise before the defense can be sustained.
delivered the opinion of the court.
When this case was here on a former writ of error it was *465 decided that Keith, the collector, was bound in law to receive the genuine notes of the Bank of Tennessee, issued after May 6, 1861, in payment of taxes due the State of Tennessee, unless he showed in defence that the notes tendered were issued for the purpose of aiding the rebellion. The affirmative of this issue was put on the collector. Keith v. Clark, 97 U. S. 454. That question is no longer open ■ in this case, for the reason that it has long been settled that whatever has been decided here on one writ of error cannot be re-examined on a subsequent writ brought in the same suit. This rule was distinctly stated in Supervisors v. Kennicott, 94. id. 498, where numerous authorities are cited, beginning as early as Himely v. Rose, 5 Cranch, 313.
On the trial of an issue framed to meet the case as it was sent back from here for further proceedings, the court- instructed the jury as follows: —
“ If a part of the Torbett issue (that after May 6,' 1861) wks made and signed by the proper officers of the bank to aid' the rebellion, and the other-part of said is'sue was- made, signed, and issued for the purpose of doing a legitimate banking business, and you cannot say from the evidence, in the' case that the notes here sued on were issued in aid of the rebellion; or were signed and issued for legitimate banking business, then', you should find for the plaintiff. In other words, the law presumes that the notes here sued upon were' issued for a lawful purpose, and.the burden of proof-is upon the deféndant to show otherwise before this defence can be sustained.”
The ruling of the Supreme Court of Tennessee sustaining this instruction is the only error assigned on the record brought up with the present writ. As the instruction was in * exact conformity with our former decision; we cannot re-examine it in the present case.
Judgment affirmed.