INSURANCE COMPANY v. RITCHIE


72 U.S. 541 (____)

5 Wall. 541

INSURANCE COMPANY v. RITCHIE.

Supreme Court of United States.


Attorney(s) appearing for the Case

Coming here, the case was elaborately argued by Mr. Stanbery, A.G., and Mr. Ashton, Assistant A.G., for the assessor and collector, and by Messrs. S. Bartlett and F.W. Palfrey (by brief) for the Insurance Company.


The CHIEF JUSTICE delivered the opinion of the court.

We meet upon the threshold of this cause a question of jurisdiction.

The record discloses a suit in equity by the Merchants' Insurance Company, a corporation under the laws of Massachusetts, having its place of business in the city of Boston, against James Ritchie and E.L. Pierce, assessor and collector of internal revenue in the third collection district of that...

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