Nathan Clifford, Riggs v. Johnson County — Opinion of the Court
“ There is no country in the world where so many distinct tribunals have a right to exercise complete jurisdiction over the same subject-matter. And, to enable the State and Federal courts, sitting in the same places, administering justice for the same people, and over the same subjects, to work smoothly, the rule is of inestimable value, and must be carefully acted upon.Over this subject-matter we admit that the Circuit Court of the United States sitting in Iowa has, in a proper case, jurisdiction, and its having jurisdiction gives it power either to compel or prohibit the levy of such tax. ”
