Summary

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.
Source: Wikisource

Nathan Clifford Riggs v. Johnson County — Opinion of the Court

That is the point of our present case. That decision does not hold, nor say, nor suggest, that a mandamus is 'process' like an execution, nor that it issues as a part of the original suit. The case needed no such decision. The decision is not only wholly consistent with the idea that it is an 'action,' a new suit, but is inconsistent with any other. The court, Grier, J., giving the opinion, speaks of it, not as an execution, nor as process; but as 'remedy,' and one to enforce the execution of the judgment. It does not hold that a mandamus is not a new suit.
Source: Wikisource

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