The national Republican., 1867-01-19
The Courts.

On motion Of Hon Reysrdy johnson, Bradley T.
johnson Bsq., Of Richmond, State Of Virginia, was
admitted an attorney and counsellor Of this court
Douthstt Esq, Of idaho oiiy, Idaho Territory, vas
admitted an attorney and counsellor Of this court
On motion Of Hon. J. 8. Black, J. X Doddridge,
Esq, Of Nevbsrn, Virginia was admitted an stter.
ney and counsellor Of this court. f-lt
No, Ill. The United States, appellant vs. The
Steamer Pearl and cargo. The motion 70 dismiss
this appeal was argued BY Mr.. Ashton, Assistant
Attorney Gsnersl, Of counsel for the appellant, In
support Of the same. ...
No. 200. william Garrison appellant, ys, cass
county. The motion TO dismiss this appeal wa.
BY Mr.. Black in opposition thereto. -lr
No. 100, William Garrison, appellant, w. Cass
county. Appeal from the supreme court Of the
Territory Of Nsbraska. Ordered by the court that
No. 1o7. Erastus Sparrow, Of al, plsintiffs 10
error, ". Charles L. Strong, ct al The argument
In this cause was commenced by Mr.. Geo. Tieknor
Curtis, Of counsel for the defendants In error
Adjourned until Monday At II o'clock .. m.
The collection Of ftare,-.WiR q eonr Of syniiy
| illegal asssssmsnts--TAs Msrehanfs' INshranos
Company appsiiants, vs Jamss Rifehis, asssssor,
de,-This IL an appeal from Judgment Of ths Or.
cult Court Of the United States for the district Of
Massaohusetts, dismissing bill In equity hled By
q. sPPsllsnt. against The assessor and oossso, Of
I
praying that those ofhoers be enjoined from the
distraint and sale Of The complainsnts property In
the collection Of tar asssssd and levied upon an
extra dividend Of $loo, 900, paid In January, 1885
= part Of . certain sum received BY the company s
one Of the stockholdsrs in the Suffolk Bank.
The complainants avsrred that this dividend had
already been subjected TO the same tax against the
Suffolk Bank, at the time II was declared by that
bank and that II was also made up In part Of profits
| kad h.f h. n tnta nal
revenue law Of tho United States, and In part Of
sums realised by the bank from the sale Of real
estate purchased before the existence Of such laws
The defendants demurred, for the reason that the
bill disclosed no grounds for equitable relief and
tho demurrer was sustained, and the case now
comes here the appellants contanding that the act
Of 1888, chapter ffty-sevsn, section two, oonfsrs
upon the courts Of the United States general uris
diotion In all arising under the revenue laws
for which other provisions are not already made BY
the statute Of the United States, and which would
upon settled principles be oognizable In equity
and that the same section, BY necessary implca-
tion, provides that whore property 10 taken or dis
trained Illegally but In professed execution Of the
laws, party injured may, BY bill In equity apply
to the courts Of the United States for the remedy
sought In this ease.
That II the second section Of that act does not
provide this remedy for the redress Of illegal taxa
tion, nevertheless . court Of equity, under the
privileges which govern It's jurisprudsncs, will
|
by reason Of the mistaken legislation Of the United
States the injured party has been deprived Of the
redress which the law would otherwise afford. But
II II shall be determined that, by reason Of such
legislation, or otherwise, the injured party cannot
be said to have been deprived Of all redress never
thslen looking TO the inadoquacy Of all the RENE
dies, and from the consequences which must fow
from the dstraint and sale Of the oompany's prop.
erty, Qhe cloud II would cast their title TO real
estate, and Its tendency to produce numerous
| 40 -. h. nrtaa atnta
sented 10 one In which court Of equity, upon itt
established doctrines will interfere BY Injunction
The Government submits that the company ha,
plain, adequate and complete remedy at law, ant
for that reason alone injunction win not issue
II may avert the threatened injury TO Its property
by paying the assessed tar, and then, BY placing
I itself In position to show that the payment va
involuntary-as by making protest against the OF
action at the time Of paymsnt-its right to rsoove
the money. II the tar Is Illegal 10 elssr under th
common law and tho internal revenue acts Of 1864
1855 and 1861
The jurisdiction Of courts Of equity 10 control b,
injunction the action Of officers Of this description
has been denied and repudiated as often as It ha
that no case Of authority can be found, In eithe
English or American equity reports, where tho ju
risdietion was controvertsd In which the court en-
!. Joined tar or revenue officer from proceeding +
collect tax Illegally assessed, on the ground o
equity alone presented by the bill. There are tw
eases In which this court interposed the authorit
Of equity for the protection Of parties against tres
pass on the part Of collectors Of taxes, but the.
we're cases In which roef was sought against Stat
officers who were proceeding toexecute State law
judicialy determined to be In violation Of the Con
stitution Of the United States and therefore void
!, aud consequently laws incapable Of afordlng an
protection to those attempting to carry them int
n execution. Osborn vs.. U, s. Bank, Wheat. slt
= Dodge VS.. Woolley, IS How. 33l.
Until after the passage Of the internal reyenu
!. laws It was never assumed BY any that the act
lSs3-the Forey bill-conferred the authority cor
tended for here, and II Is submitted II does not.
n There Is no well.considsrsd case to be found
!, which public officer was restrained BY injunotio
from doing an act within the line and within h
!. exercise Of the duties oonhded to him by law.
y The company complained Of being overrateC
The remedy Is BY appeal to the Commissioner
Internal Revenue, whose decision Is final.
8. Bartlett and J. W. Palfroy for appellant
Henry stanbsry and j. II. Ashton for the Unite
States
Rendsnees Of Tho Jndges Of tie Supreme Court
the United StatsJ.
Mr.. Chief Justice Chase, Z street north, corr
of Sixth street wsst
Mr. Justice wayne, No. Q Franklin Place,
street.
Mr.. Justice Nelson, National Hotel
Mr.. Justice Grier. No. north A street, Capit'
Hill
Mr.. Justice Clifford, National Hotel.
Mr.. Justice Swayns, Willard's Hotel.
, Mr.. Justice Miller, National Hotel.
Mr.. Justice Davis, National Hotel.
Mr.. Justice Field, Willard's Hotel.
John W. Wallace, reporter, National Hotel.
D. W. Middleton, clerk, No. 56S New Jerse
avenue.
David S. Gooding, U. s. Marshal, 4sl E street.
d CoURr IN EeUrrY-Justice Wylie presit
!, ing.-Benjamin +. Bean OF al, vs., Samuel
Hoover OF al. Order for notice Of application
D injunction.
Gait VS.. o'Brisn. Order ratifying trustees sal
. and order Of reference to N. Wilson.
I. CIRCUIT CoURr-Chif Justice CARTIER
Yesterday the case Of Linthioum and Ray was col
tinued Adjourned until to-day.
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