446
Opinion of Scalia, J.
join respondents from performing their duties rather than suits to collect the unpaid "license fee." But even in the present suits, which do not qualify for removal, respondents could argue that this is a charge prohibited by the inter-governmental tax immunity doctrine. Deciding that the cases were improperly removed would simply mean that that defense would have to be made in state court. For although the removal statute creates an exception to the well-pleaded-complaint doctrine, the exception is not for all federal-question defenses asserted by federal officials, but rather for all suits "for any act under color of office or in the performance of [official] duties."
It is enough for the Court that respondents have identified some connection, albeit remote, with their federal offices. See ibid. The majority says that all the circumstances giving rise to these suits must be considered, and "those circumstances encompass holding court in the county and receiving income for that activity." Ante, at 433. In other words, but for the judges' working—an act unquestionably within the scope of their official duties—they would not have owed taxes under Ordinance No. 1120 and thus would not have been sued. "But for" causation, however, is not enough.
In Maryland v. Soper (No. 2), 270 U. S. 36 (1926), four prohibition agents and their chauffeur were prosecuted in state court for lying under oath to the state coroner, and they sought to remove the case under a predecessor of the current federal-officer removal statute.2 According to the
2 Section 33 of the Judicial Code provided: "That when any civil suit or criminal prosecution is commenced in any court of a State against any officer appointed under or acting by authority of any revenue law of the United States . . . or against any person acting under or by authority of any such officer, on account of any act done under color of his office . . . the said suit or prosecution may at any time before the trial or final hearing thereof be removed for trial into the district court next to be holden in the district where the same is pending . . . ." 39 Stat. 532, ch. 399.
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