Wheeler Vs. Plumas County

wheeler v. plumas county - 196 u.s. 562 (1905) u.s. supreme court wheeler v. plumas county, 196 u.s. 562 (1905) wheeler v. plumas county no. 122 submitted january 12, 1905 decided february 20, 1905 196 u.s. 562 certiorari to the circuit court of appeals for the ninth circuit syllabus decided on authority of flanigan v. sierra county, ante, p. 196 u. s. 553 . the facts are stated in the opinion. page 196 u. s. 563 mr. justice mc kenna delivered the opinion of the court. this case was submitted with flanigan v. sierra county. it is also an action for the recovery of a sum of $2,100, alleged to be due for license tax, and $50 damages. the taxes were imposed under an ordinance of the county of plumas substantially similar to the ordinance passed on in flanigan v. sierra county. the action was brought in the superior court of plumas county and removed, upon the petition of the petitioners herein, to the circuit court for the northern district of california. in that court, petitioners demurred to the complaint, which being overruled and they declining to answer, judgment was taken against them by default. it was affirmed by the circuit court of appeals. the questions are identical with those passed on in flanigan v. sierra county, and, on the authority of that case, the judgment is reversed and cause remanded for further proceedings.