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Civil Procedure Fall 2014

Osborn v. Bank of United States

Headnote

NOTE: This case is complicated. I have endeavored to edit it such that it most closely resembles contemporary English but in some instances that was not possible. Have patience when reading it and do not spend more than 20 minutes on it. SUMMARY OF FACTS: The Bank of the United States brought suit against the state auditor of Ohio (Osborn) in federal court seeking an injunction to stop Ohio from collecting a tax the Bank believed was unconstitutional. Historically, the States opposed the Bank of the United States and often levied punitive taxes against it. Even though the court granted the Bank a temporary injunction, the state auditor forcibly entered the bank and took the money he claimed state was owed. The court ordered the state officials to return the money, who in response argued that the federal courts had no subject matter jurisdiction.