HILL V. MARTIN, 296 U. S. 393 (1935)

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U.S. Supreme Court

Hill v. Martin, 296 U.S. 393 (1935)

Hill v. Martin

No. 193

Argued November 11, 12, 1935

Decided December 16, 1935*

296 U.S. 393


1. Under the law of New Jersey, the review by the Supreme Court of the a decree of the Prerogative Court affirming a tax assessment is a judicial proceeding, as distinguished from an administrative one. P. 296 U. S. 400.

2. Upon appeal from a tax assessment, the Prerogative Court of New Jersey acquires jurisdiction not only to determine the tax due, but to take proceedings for its collection, and the docketing of its decree affirming a tax, gives it the effect of a judgment creating a lien and enforceable by execution. P. 296 U. S. 401.

Page 296 U. S. 394

3. The prohibition of § 265 of the Judicial Code against the granting by any federal court of an injunction to stay proceedings in any court of a State, embraces all steps that may be taken in a state court to collect a judgment, including not only execution, but ancillary proceedings in the court which rendered the judgment or some other, and it governs privies to the case in the state court, as well as the parties. P. 296 U. S. 403.

12 F.Supp. 746 affirmed.

Appeal from a decree of the District Court of three judges denying a temporary injunction for want of jurisdiction in a suit to prevent collection of an inheritance tax in New Jersey.

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