“[T]he Eleventh Amendment, which restrains the jurisdiction granted by the Constitution over suits against States, is, of necessity, limited to those suits in which a State is a party on the record.”
Ohio levied taxes on each branch of the U.S. Bank in the state. The Court had already ruled in McCulloch v. Maryland that such taxes were unconstitutional, but Ohio persisted in enforcing the tax. Ralph Osborn, the State Auditor, seized funds from the Bank. The circuit court ordered Osborn and his colleagues to repay the amount seized. The question is Osborn was, did the federal circuit court’s assertion of jurisdiction violate the Eleventh Amendment? In a 6-to-1 decision, the Court upheld the circuit and ruled that the Ohio law was “repugnant to the Constitution.” Osborn and his colleagues were thus “incontestably liable for the full amount of the money taken out of the bank.”
This issue includes a first printing of the landmark Supreme Court decision in the case of Osborn et al. v. The Bank of the United States. The Court announced its decision on Friday, March 19, 1824, and this printing appeared on Monday, March 22.
