This section contains the nature of the case and procedural background.

In 1819, Ohio passed a law and taxed D. On September 17, 1819, P was given permission to seize $100,000 from a branch of D. P's agents mistakenly took $120,000, and the extra $20,000 was promptly returned. D sued P for the return of the additional $100,000, and a federal court ruled that P violated a court order prohibiting the taxing of the bank. P argued that he had never been properly served with this order. The court ordered that the money must be returned. P could only pay back only $98,000. The missing $2,000 had been used to pay the salary of P's tax agents. The lower court ordered repayment. P appealed and claims that P cannot sue D in federal court as there is no jurisdiction.

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