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Shaffer v. Howard

Shaffer v. Howard, Auditor of the State of Oklahoma, Et Al.

Shaffer v. Howard, 249 U.S. 200 (1919)
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Court
Supreme Court of the United States
Decided
March 10, 1919
Docket
No. 375
Judges
White
Citations
249 U.S. 20039 S. Ct. 25563 L. Ed. 5594 A.F.T.R. (P-H) 42231919 U.S. LEXIS 2191
Syllabus
A suit against state officials to enjoin the enforcement of a tax becomes • moot and must be dismissed oh appeal where it appears that defendants’ term of office has expired and that their successors have qualified, when there is'no law authorizing a revival or continuance ■against the latter.
Summary
APPEAL PROM THE DISTRICT COURT OP THE UNITED STATES POR THE EASTERN DISTRICT OF OKLAHOMA. The case is stated in the opinion.'

Syllabus and headnotes are prepared by the reporter or publisher, not the court, and are not part of the opinion.

Opinion — White

Memorandum opinion by Mr. Chief Justice White.

This suit was commenced against E. B. Howard, auditor of the State of Oklahoma,' and John S. Woofter, shériff of Creek County in that State, to enjoin such officials from enforcing a tax levied under the law of Oklahoma on the ground of the repugnancy of such tax to the Constitution of the United States.- The court refused an injunction and dismissed the bill for want of equity, and the case was brought here.

*201 Counsel for both parties having stated in answer to an inquiry on the subject submitted to them by the court while the cause was pending after argument under submission that the term of office of the defendant officials had expired and their successors had qualified, and that there was no law of the State of Oklahoma authorizing a revival or continuance of the cause of action against such successors, it follows that the controversy has become merely moot and that we have no authority to further consider or dispose of it.

Warner Valley Stock Co.

v. Smith, 165 U. S. 28, 34 ;

Chandler v. Dix, 194 U. S. 590, 592 ;

Pullman Co.

v. Croom, 231 U. S. 571, 575 .

True it is that counsel, in agreeing as to the statement above referred to, suggest that, although the successors in office of the former defendants intend in the discharge of their official duties to enforce the tax complained of unless enjoined from doing so, nevertheless, in view of the importance to the people of the State that the subject-matter of the controversy be here determined, a decision should be made of the pending cause irrespective of the disappearance of the parties defendant. But the absence of power which results from such disappearance cannot be supplied by the request referred to since after all it amounts to but a suggestion that that be done which there is no authority to do; in other words that the cause be decided in the absence of the parties whose presence is essential to its decision.

United States v. Boutwell, 17 Wall. 604, 609 ;

United States ex rel. Bernardin v. Butterworth, 169 U. S. 600, 609 ;

Pullman Co.

v. Croom, 231 U. S. 571, 576 .

It follows therefore that the decree below must be reversed, and the cause be remanded with directions to dismiss the bill for want of proper parties, And it is so ordered.

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

Cited by 10 cases

View all citing references →
1920: 21921: 11930: 11933: 11936: 11940: 11954: 22000: 119202026peak 1920 · 2

Relies on it most ⓘ

  1. Acheson, Secretary of State v. Fujiko Furusho212 F.2d 284 (9th Cir. 1954)
  2. Jackling v. State Tax Commission58 P.2d 1167 (N.M. 1936)
  3. United States Airways, Inc. v. Shaw43 F.2d 148 (W.D. Okla. 1930)
  4. Acheson v. Furusho212 F.2d 284 (9th Cir. 1954)
  5. Lewis v. Don King Productions, Inc.94 F. Supp. 2d 430 (S.D.N.Y. 2000)
  6. Shaffer v. Carter252 U.S. 37 (1920)

Most recent

  1. Lewis v. Don King Productions, Inc.94 F. Supp. 2d 430 (S.D.N.Y. 2000)
  2. Acheson, Secretary of State v. Fujiko Furusho212 F.2d 284 (9th Cir. 1954)
  3. Acheson v. Furusho212 F.2d 284 (9th Cir. 1954)
  4. Stoudt v. City of Philadelphia38 Pa. D. & C. 222 (1940)
  5. Jackling v. State Tax Commission58 P.2d 1167 (N.M. 1936)
  6. Ex Parte La Prade289 U.S. 444 (1933)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 5

DepthCaseCited by
Pullman Co. v. Croom, 231 U.S. 571 (1913) 17
Warner Valley Stock Co. v. Smith, 165 U.S. 28 (1897) 101
United States v. Boutwell, 84 U.S. (17 Wall.) 604 (1873) 94
United States ex rel. Bernardin v. Butterworth, 169 U.S. 600 (1898) 59
Chandler v. Dix, 194 U.S. 590 (1904) 52

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