... court of last resort 终审法院 court of original jurisdiction 初审法院 court of second instance 第二审法院 ...
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The court of trial jurisdiction, sometimes called the county or superior court, has both original and appellate jurisdiction;
在审判管辖权的法院，有时也被称为县或上级法院，同时具有原始和上诉管辖权；
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The original jurisdiction of the Supreme Court is relatively narrow;
在最高法院的初审管辖权相对狭窄；
To be heard at the Supreme Court level without having original jurisdiction requires the losing party at the appellate level to file a petition seeking a review of the case.
FORBES: Supreme Court Asked to Answer What's 'Fair' When it Comes to Taxpayers
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