The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1876-05-01
UNITED STATES SUPREME COURT.
PROPOSITIONS AND CONCLUSIONS IN THE ILL
NoIs RAILROAD TAXATION CASES.

Fssst-whe this Court d,ss lay down any absolute
the collection ol taxes ii declare, essential THAI
d equity jurisdiction and tia. nrither sy rssu-
l pa ,he nGs sS,s s pvasd Il be
constitutional grievance whiea ean ne reeaed oy
authorize an injunction against is collection;
Of taxes Is legislative and nor judicial Junction and Tie
Court neither make 70 made new
neeess, that the Without which ths state cannot
exist should be regularly and promptly paid into its treas
ma9 Whether the sane sd o Jss sgnnss sSs,sss
poratons for corporation thar here applied to
Io1l-No injunction preliminary final can be granted
lanes Conceded 10 be due or which the court can see ought
s pla oa os oS
IN general 10 be uniform and equal declares in express
Term sma Srs e as ., ps.ssn engaged "a special
franchises and privilege may be taxed The Legislature
upon which operates aud under this provision statute
liion Tor railroad from that for individuals
s,r Nor does violate any provision OF the eonstitu-
Seseah-The capital stock franchises and all real
md Se which the Saas this
cspta as the basis OF is pro-
Eyhpeascsinsr from this the assessed value az all the
er ~s s % .,o s ss
ret 80 taxation Justly as any other mode all modes being
in-i neither conflict with constitution Of
Illinois nor unequitable that the entire taxable property OF
Board q Eanasson and the state and city
in the proportion which the length Of the road within
.aeh municipality bears TO tbs whole length Of the road
TsaAThe a. ton Equalization ncreas-
pany or an individual above me return made TO the Board
% ss 70 70 us Sn
iation for that Of the Board
kisrnth-ihe supreme Court Of the State OF Illinois
having decided that the law complained Of in these
this court adopts the decision Of that court as rule
% be followed In tae federal courts.
law and the rule adopted by the Board OF Equalization
swell as OF the general principles applicable to the
taxation OF corporations, the Court concludes toll
lows:-
CONCLUSIONS OF THE COURT
Let that tue complaints made In these
y Board Of Eqaali1a,on the value
duccs uneauai and unins results in eases that ths
the mode Of the bas. q
iannaton increased the entire assessment ON each com
that in these and other the proceedings
equity win the Connection Of e tax By In
junction. win enoin collection of whole
be paid and il no. paid liza, the comp sssspss
lions Tor because the weight Of taxation
S h s ss OF the s a. of the
suited very naturally IN resort every possible espsdisn
as,sss the ss tho @ e M
JOINS; S1y s Dsad iis!ilors 8 Conn sss;
Columbia, 80 Barbour 100; Dow Chicago, II Wall,
Te government the United states provided
10 me sna y me rs %
by the general government which in both br.ncness
partmsni the party aggeved does obtain atisiac
taa after has been paid b. suit against The collecting
oeer But there no place il tins system for an .ppsa
ID Ge5s might Be no q the anye
sa for The o. restraining Is the
ssa s,au e. ANN ho ~ at ts
apply alone taxes Levied BY the gassd
MI 70 be feared f courts Of "..iss gould in
which the government depends for its continued exist
wiis o pos Of ss the that simple s
OF taxes has TO be enforced by summary and ssrin
nent and to DO hi. successfully other
shcn belong 10 courts ofjastce sos ossatham vs. Nor
vail @ Dow ~ .h' cheas Wall os United States
In this this Court after commenting tho
pso@ps collection supper, and main
Droesednr in shni maer. y VIZ" '"s'
40 equity ws therefore allow its injunction
the citizen property taxed
the |. appear hat enforcement, d TAX
would lead 70 mnl'irets q suits or produce ireparsbls
,pon the title OF the before the aid of
50. the Haunewinkie Georgetown the Court
I'll has been the settled this country great
thar an injunction bill TO restrain the collection
,ot BE- maintained There mus. BE- an allegation q fraud
Senscn smasDets Of suits :. some cause presenting
We do propose TO lay down in these absolute
Limitation 81 the powers q court o. equity in restraining
dision lesality hardship irresuary the
equitable jurisdiction mere errors or excess in
.aaaSn or hardship 2, injustice Of the law Or any grsy
amer payment Of taxes. will Justify Of equity
Of these why should Interfere as
power arportIon tax 10 make new assessment
srto DIRECT another be made by the proper officers the
exercise their functions wholly the power
ans,ion i " the all the
ays '' cnens vs. The Iesse is ws
court Of equity IS therefore, hampercd In the exercise Of
jnrsdssion by The necessity Of enoning the tax
complete justice BY maxim or causing 10 10 made new
MI, On any pIers Il may decide 70 cs the right
me ~ 70 escape tax Sr ne period OF time com
fimpcssd an proper manner -
are supported must always incline she Court require
siear Of eaaitable relief leiore will sustain
q the revenue State. Watcher the same rigid rule
cities We inquire there is both reason aud
authority for hoaas ,s. The control Of the courts IN the
mor. necessary and unaesompsnied by OF the
State. tigh In;uncons section 800 there
The in the cases before US which complaint
made are all made as the s,"s Bsardo and
large part o. Them y * make 9p the ssenas o The state
ais ~he we have laid down a. assyns the nssrp"stos
Of OF equity There rand proved II alleged
lhers violation o. the constitution, either in tho
In Its administration Board OF Eqnalixa
lion. taxed that lcgslly liable
on. rule " unifrmitJ prescribed by the cont
tuition violated ~ there excessive estimate OF
value Of the franchise capital stock ootn b.
Judgment ia the officers whose jngnen the law
contdcd that ard does lie with the Court to
presy created Tor that purpose 50, there is another
principle OF equitable Jurisprudence which fortids
In those the interference OF a of |
shancery In favor OF cumpiainants: II Is that |
universal rule which requires that he who seeks |!
Equity at the hands of tho Court first do equity.
The defendants In all these clerks and
countie,hc cork tho list
aud the treasurer collects the These
both the State and county IL IL clear /
from the statements ct the oils and from what
have area dy sad that there
toned considerable 81 personal
coming within the character local tangible
property and subjected 70 taxasoa precisely
principles and other that all ether and real
late within tie county taNcd. IL equally clear that
The rosdned within each county liable be taxed ~ the
rate that other property taxed Why
2lanants paid this la
that they resist the raIc by wh their roadoed