Jefferson County v. Acker, 527 U.S. 423, 8 (1999)

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430

JEFFERSON COUNTY v. ACKER

Opinion of the Court

A panel of the United States Court of Appeals for the Eleventh Circuit initially reversed the District Court's judgment, Jefferson County v. Acker, 61 F. 3d 848 (1995), but the Circuit, sitting en banc, affirmed the District Court's disposition, Jefferson County v. Acker, 92 F. 3d 1561, 1576 (1996). We granted Jefferson County's initial petition for certiorari and remanded the case for further consideration of the question whether the Tax Injunction Act, 28 U. S. C. § 1341, deprived the District Court of jurisdiction to adjudicate the matter. Jefferson County v. Acker, 520 U. S. 1261 (1997). On remand, the Eleventh Circuit adhered to its prior en banc decision. See 137 F. 3d 1314, 1324 (1998) (en banc). We again granted certiorari to consider both the threshold Tax Injunction Act issue and the merits of the case. 525 U. S. 1039-1040 (1998). We take up as well an anterior question raised by the Solicitor General: Was removal from state court to federal court unauthorized by the federal officer removal statute?

II

The federal officer removal provision at issue states:

"(a) A civil action or criminal prosecution commenced in a State court against any of the following may be removed by them to the district court of the United States for the district and division embracing the place wherein it is pending:

. . . . . "(3) Any officer of the courts of the United States, for any act under color of office or in the performance of his duties." 28 U. S. C. § 1442 (1994 ed. and Supp. III).3

It is the general rule that an action may be removed from state court to federal court only if a federal district court would have original jurisdiction over the claim in suit. See 28 U. S. C. § 1441(a). To remove a case as one falling within

3 Other subsections of § 1442 establish similar removal rights for other federal officers. See 28 U. S. C. §§ 1442(a), (b) (1994 ed. and Supp. III).

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