Cite as: 527 U. S. 423 (1999)
Opinion of the Court
of such official or employee are rendered within Jefferson County." § 1(C). The fee is measured by one-half percent of the "gross receipts" of the person subject to the tax. § 2. "[G]ross receipts" is defined as having "the same meaning" as "compensation," and includes "all salaries, wages, commissions, [and] bonuses." § 1(F). Ordinance No. 1120 thus implements the taxing authority accorded counties by the Alabama Legislature. The State's permission left no room for a local tax on compensation of a different name or order.
B
Respondents William M. Acker, Jr., and U. W. Clemon are United States District Judges for the Northern District of Alabama. Both maintain their principal office in Jefferson County, and both resist payment of the county's "license or privilege tax" on the ground that it violates the intergovernmental tax immunity doctrine. The county instituted a collection suit in Alabama small claims court against each of the judges, which each removed to the Federal District Court under the federal officer removal statute, 28 U. S. C. § 1442 (1994 ed. and Supp. III). After denying the county's motions to remand, the federal court consolidated the cases, and eventually granted summary judgment for respondents; the court held Jefferson County's tax unconstitutional under the intergovernmental tax immunity doctrine to the extent that the tax reached the compensation of federal judges. See Jefferson County, 850 F. Supp., at 1537, 1545-1546.2
2 The District Court also held that applying the tax to the judges diminished their pay and therefore violated the Compensation Clause of Article III of the Constitution. See Jefferson County v. Acker, 850 F. Supp., at 1548; U. S. Const., Art. III, § 1 (federal judges "shall . . . receive for their Services, a Compensation, which shall not be diminished during their Continuance in Office"). The Court of Appeals declined to address that question, and it is not before this Court. See Jefferson County v. Acker, 92 F. 3d 1561, 1566 (CA11 1996) (en banc).
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