Document: 362 U.S. 404 80 S.Ct. 843 4 L.Ed.2d 826 NEW HAMPSHIRE FIRE INSURANCE CO., Petitioner,v.SCANLON, District Director of Internal Revenue, et al. No. 339. Argued March 22, 1960. Decided April 25, Mr. Jack Hart, New York City, for petitioner. Richard M. Roberts, Washington, D.C., respondents. Justice BLACK delivered the opinion Court. 1 Acting pursuant to statutory authority levy, distrain or seize property rights belonging a delinquent taxpayer,1 respondent Scanlon, served notices levy on City demanding that it pay money alleged be due from city Acme Cassa, Inc., under contract construction school playground. The purpose this distraint was secure payment taxes owing by taxpayer Cassa Federal Government. petitioner, Hampshire Fire Insurance Co., then brought summary proceeding, 'petition' in United States Court, seeking have quashed. indebtedness work not but petitioner because, its obligation as surety Cassa's faithful performance contract, insurance company had been compelled complete playground after got into financial difficulties and defaulted job. Pointing out could institute plenary suit recovery if chose, Court held without jurisdiction determine respective parties accordingly dismissed petition.2 Appeals Second Circuit affirmed upon Court.3 Because Third previously claimant so distrained tax delinquencies need resort action adjudicate controversy summarily, Ersa, Inc. v. Dudley, 3 Cir., 234 F.2d 178, 180; Raffaele Granger, 196 620; Rothensies Ullman, 110 590, we granted certiorari resolve intercircuit conflict. 361 881, 152, 118. 2 Summary trial controversies over is exception our method administering justice. Supplementing constitutional, statutory, common-law requirements adjudication cases controversies, Rules Civil Procedure, 28 U.S.C.A., provide normal course beginning, conducting, determining controversies. Rule directs shall govern all suits civil nature, with certain exceptions stated 81 none which relevant here. 'There one form known 'civil action." provides 'A commenced filing complaint court.' 56 sets forth an expeditious motion procedure judgment ordinary, action. Other rules set detail manner, time, kinds process, service, pleadings, objections, defenses, counterclaims many other important guides trials. very rather than trials escape some most these procedures. trials, pointed petitioner's brief, may conducted formal short notice, summons complaints, generally affidavits, sometimes even ex parte.4 Such has said, were practically unknown English common law added they little acceptance country.5 In absence express authorization,6 courts extremely reluctant allow proceedings more full court at law.7 Especially when like begun peremptory seizure initial determination taxpayer's liability, there neither justification nor carving uniform regular laid down Rules, either benefit party whom seized any claimant. Petitioner contends, however, approval claim Revenue officers. For contention relies U.S.C. § 2463, U.S.C.A. reads follows: 'All taken detained revenue repleviable, deemed custody subject only orders decrees having thereof.' 5 Petitioner's argument section puts officers necessarily follows such power dispose issue ownership summarily. We cannot agree contention. 6 Property officer lawfully his administrative capacity he broad powers property. See Den dem. Murray Hoboken Land & Improvement 18 How. 272, 15 L.Ed. 372, Phillips Commissioner, 283 589, 595—597, 51 608, 611 612, 75 1289. history 2463 plainly indicates congressional protect officer's transfer actually fictionally federal courts. originally adopted 1833 meet particular necessity about South Carolina's adoption 'Ordinance Mullification.'8 That state ordinance authorized officials levied provided Carolina writs replevin take hands officials. plain object Act counteract therefore specifically laws should 'repleviable.' This statute went say considered 'in law, Stat. 633. passed against less action, now construed justifying litigant placing exclusively within courts, Congress did indicate intention relax alter safeguards applicable 7 Even somehow transferring would no means follow involving tried fashion. It true their proceeding where, illustration, ancillary pending where officers, discipline. See, e.g., Go-Bart Importing Co. States, 282 344, 355, 153, 157, 374.9 But here situation kindred Go-Bart. What ordinary dispute who owns right collect debt—an everyday, garden-variety regular, are designed care of. As opinion, ample adjudicated done proceeding. I.R.C. 1954, §§ 6331, 6332, 26 6332. Ins. 172 F.Supp. 392. relied two cases, Goldman American Dealers Service, 135 398, re Behrens, 39 561, holding avail themselves recovery. 267 941. Central Republic Bank Trust Caldwell, 8 58 721, 731—732, brief quoted following: 'The main characteristic differences between are: former based petition, proceeds pleadings; latter pleadings. former, necessary cited order show cause; latter, brings plaintiff. time notice hearing fixed court; pleading rule court. quite affidavits; examination witnesses usual method. parte; had.' Casino, 286 F. 976; Clarke Evansville, Ind.App. 500, 505, 131 N.E. 82, 84, ('No cause can summarily (otherwise course), except perhaps contempt Code, well stranger mode trial'); Billings Hotel Enid, 53 Okl. 1, 5, 154 P. 557, 558, L.R.A.1916D, 1016. Cf. Western Atlantic R. Atlanta, 113 Ga. 537, 38 S.E. 996, 54 L.R.A. 294; State rel. Timothy Howse, 134 Tenn. 67, 183 S.W. 510, 1090. examples authorization, see subs. a(4), f(4) Bankruptcy Act, 11 107, f(4), f(4). also 2, sub. a(7), 11, a(7); Thompson Magnolia, 309 478, 481, 60 628, 630, 84 876; Harris Avery Brundage 305 160, 162—164, 59 131, 132—134, 83 100. Judge Learned Hand's 976, pages 978—979: 'It clear owner unlawfully remedy return * He trespass, or, contrary, replevin; but, just public official protection, individual exceptional remedies abuse know 'administrative law' Civilians.' also, example, Gowen, 40 593, 598; Weinstein Attorney General, 271 673; Farrington, 17 702; Allen, 1020; Sims Stuart, 291 707; Lewis McCarthy, D.C, 274 496; Hee, 219 1019; Chin K. Shue, 199 282. Taubel-Scott-Kitzmiller Fox, 264 426, 431, 44 396, 68 770; Applybe 9 32 873, denying rehearing, 33 897. And note supra. 'An Ordinance, To Nullify Acts Purporting Laws, laying Duties Imposts Importation Foreign Commodities.' Statutes Large 329 ff. Cogen 278 221, 225, 49 118, 120, 73 275 (motion upheld criminal action); Weeks 232 383, 34 341, 346, 652 (property, allegedly seized, possession 'officer(s) court'); McHie, 194 894, 898 (property purported court's own search warrant). Those required Government bring forfeiture promptly seizing property, pain abandon inapplicable 398; Church Goodnough, 14 432. stemming dictum Slocum Mayberry, Wheat. 9—10, 169, threat invoked equitable claims compel those unreasonable delay.

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