U.S. Supreme Court
Upshur County v. Rich, 135 U.S. 467 (1890)
Upshur County v. Rich
Submitted November 7 1890
Decided April 14, 1890
135 U.S. 467
APPEAL FROM THE CIRCUIT COURT OF THE UNITED
STATES FOR THE DISTRICT OF WEST VIRGINIA
An appeal under a state law from an assessment of taxes to "a county court," which, in respect to such proceedings, acts not as a judicial body, but as a board of commissioners, without judicial powers, only authorized to determine questions of quantity, proportion, and value, is not a "suit" which can be removed from the county court into a circuit court of the United States and be heard and determined there.
The case is stated in the opinion.