Study aid, not legal advice. caselaw is not a law firm and does not provide legal advice or engage in the unauthorized practice of law (UPL). All briefs, outlines, and citation tools on these pages are educational summaries for law students; they are not a substitute for advice from a licensed attorney admitted in your jurisdiction. Bar-admission rules vary by state. For court filings or client matters, verify every authority against the official reporter and your court's local rules. Use of caselaw does not create an attorney-client relationship.
Tax
SMALL v. NORTHERN PACIFIC RAILROAD COMPANY
134 U.S. 51410 S. Ct. 614·Supreme Court of the United States·1890
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
SMALL v. NORTHERN PACIFIC RAILROAD COMPANY.
APPEAL FEOM THE CIECUIT OOUET OF THE UNITED STATES FOE THE DISTEICT OF’ MINNESOTA.
No. 226.
Submitted March 21, 1890.
Decided March 31, 1890.
When the record is not filed in this court at the term succeeding the allowance of an appeal, the appeal ceases to have any operation or effect, and the case stands as if it had never been allowed. •
The case is Stated in the opinion.
Mr. John G. Woolley for appellant.
Mr. W. P. Glough, Mr. A. H. Garlcúnd and Mr. H. J. May for appellee.
[MAJORITY — Me. Chief Justice Fullee]
Me. Chief Justice Fullee
delivered the opinion of the court.
This appeal must be dismissed for want of jurisdiction. Small filed his bill in the District Court of the Fourth Judicial District, of the State of Minnesota, whence the cause was subsequently removed into the Circuit Court of the United States for the District of Minnesota, and, upon hearing, resulted on the 24th day of June, 1884, in a decree dismissing the complainant’s bill, and rendering judgment in favor of the defendant for its costs to be taxed; On the 25th day of June, 1884, the complainant' prayed an appeal to this court, which was granted. On the 21st day of May, 1886, complainant filed an appeal.bond and a citation was issued, returnable at the October term, 1886, dated April 30, 1886. The record herein was filed October 19, 1886. /The only appeal which from the record before us appears to have been prayed and allowed was that of the 25th day of June, 1881.
But, as we have said many times before,. inasmuch as the record was not filed at the term succeeding the allowance of the appeal, that appeal ceased to have any operation or effect,- and the case stood as if it had never been allowed. There was no allowance of an appeal after that, and when the record was filed on the 19th day of October, 1886, this was not done in pursuance of an appeal still in force,- nor could an appeal ■hen have -been allowed, as two years had expired from the ate of the. final decree.'' This appeal was • not “ taken ” as -ovided, and wé are, therefore, compelled to dismiss it. Credit Company v. Arkansas Central Railway, 128 U. S. 258; Richardson v. Green, 130 U. S. 104; Evans v. State National Bank, ante, 330.
■Appeal dismissed for want of jurisdiction.