JEFFERSON COUNTY v. ACKER

No. 98-10.

527 U.S. 423 (1999)

JEFFERSON COUNTY, ALABAMA v. ACKER, SENIOR JUDGE, UNITED STATES DISTRICT COURT, NORTHERN DISTRICT OF ALABAMA, et al.

United States Supreme Court.

Decided June 21, 1999.


Attorney(s) appearing for the Case

Jeffrey M. Sewell argued the cause for petitioner. With him on the briefs was Edwin A. Strickland.

Kent L. Jones argued the cause for the United States as amicus curiae in support of petitioner. With him on the brief were Solicitor General Waxman, Assistant Attorney General Argrett, Deputy Solicitor General Wallace, and David English Carmack.

Alan B. Morrison argued the cause for respondents. With him on the brief were Irwin W. Stolz, Jr., Seaton D. Purdom, and David C. Vladeck.*

Ginsburg, J., delivered the opinion of the Court, Parts I and III of which were unanimous, Part II of which was joined by Stevens, O'Connor, Kennedy, and Breyer, JJ., and Part IV of which was joined by Rehnquist, C. J., and Stevens, Scalia, Kennedy, Souter, and Thomas, JJ. Scalia, J., filed an opinion concurring in part and dissenting in part, in which Rehnquist, C. J., and Souter and Thomas, JJ., joined, p. 444. Breyer, J., filed an opinion concurring in part and dissenting in part, in which O'Connor, J., joined, p. 448.


Justice Ginsburg delivered the opinion of the Court.

Jefferson County, Alabama, imposes an occupational tax on persons working within the county who are not otherwise required to pay a license fee under state law. The controversy before us stems from proceedings the county commenced to collect the tax from two federal judges who hold court in the county. Preliminarily, the parties dispute whether, as the federal judges assert,...

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