RESPONDENT:Bank of the United States
DOCKET NO.: None
DECIDED BY: Marshall Court (1824-1826)
ARGUED: Mar 10, 1824 / Feb 10, 1824 / Feb 11, 1824 / Mar 11, 1824
DECIDED: Mar 19, 1824
Facts of the case
The state of Ohio levied taxes on each branch of the United States Bank in Ohio. Although the Court ruled in McCulloch v. Maryland that such taxes were unconstitutional, Ohio persisted in its enforcement of the tax. Defying a circuit court injunction, Ralph Osborn, the Ohio State Auditor, forcibly seized funds from the Bank. The circuit court then ordered Osborn and his colleagues to repay the amount seized.
Did the federal circuit court’s assertion of jurisdiction over the case, which involved an action commenced against the state of Ohio, violate the Eleventh Amendment?