U.S. Supreme Court
United States v. Louisiana, 123 U.S. 32 (1887)
United States v. Louisiana
Submitted October 11, 1887
Decided October 24, 1887
123 U.S. 32
The Court of Claims has jurisdiction of an action by a state against the United States for a demand arising upon an act of Congress.
The action of a state in the Court of Claims to recover moneys received by the United States from sales of swamp lands granted to the state by the Act of September 28, 1850, is not barred by the statute of limitations until six years after the amount is ascertained from proofs of the sales before the Commissioner of the General Land Office.
The direct tax laid by the Act of August 5, 1861, did not create any liability on the part of the states in which the lands taxed were situated to pay the tax.
The case is stated in the opinion of the Court. chanroblesvirtualawlibrary