Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1876-05-13

The following is from the recent de-
clsion of the Supreme Court Of the
United States on the Illinois railroad
tax cases:
It is profitable thing for corpora
tons or Individuals whose taxes are
very large, to obtain a preliminary in
junction as to all their taxes, contest
the case through several years litiga-
ton, and when in the end it is found
that but small part Of the tax shonld
be permanently enjoined submit to pay
the balance. This is not equity. 1t
is in direct violation OF the FIRST prin-
ciples of equity jurisdiction. 1t is not
sufficient to say in the bill that they
are ready and willing to pay what
ever may be found due. They must
first pay what Is conceded TO be due,
or what can be seen to be due on the
face of the bill, or be shown By afida-
wits, whether conceded or not, before
the preliminary injunction should be
granted. The State is not thus to be
tied up as to that of which there is no
contest by Jumping it with that which
is really contested. If the proper
tax, it must be rendered, and rendered
without the condition annexed OF a
receipt in fell for all the taxes assessed.
We are satisfied that an observance
of this principle would prevent the
larger part of the suits for restraining
collection of taxes which now come
into the courts. We lay it down with
unanimity as a rule to govern the
courts of the United States in their
action in such cases. Cooley ON Tax
alton, 537 Palmer VS.. Napoleon, 16
Michigan, 176; Hersey VS.. Supervisors,
Is Wisconsin. 1S5; Roseberry VS.. Huff,
y Indiana, II; Frazier VS.. Liebom, 10
\ Ohio State, CID; Parmely and others
vs. the railroad companies, 3 Dillon,
49,
But if for no other reason, we should
reverse the DEGREES of the Circuit
Court in these cases because the same
questions, involving the same consid-
erations urged upon us here have been
decided by the Supreme Court Of the
State of Illinois in a manner which
leads to the reversal of these. The
cases referred to are those of Samuel
Il. Porter, county treasurer, and JohI
w. Cook, county clerk, VS.. Rockford
Rock Island and st. Louis Railroad
Company, decided at the January
term, 1874, and the subsequent case o.
the Chicago. Burlington and Quincy
Railroad Company VS.. j. j. Cole anC
another, decided in June, 1875. II
these two cases all the points arising
in the present case were presented tt
the court and decided adversely to the
railroad companies. These question!
all grew out of the validity and thu
construction of the tax law involved
in the present cases, and out of tn,
same action of the Board of Equaliza
ton. The validity of the statute il
not seriously questioned here on rht
ground of any conflict with the Con
stitution of the United States. Ifany
such claim be set up, it is sufficient tt
say that it is without foundation. A
the whole matter then, concerns tn,
validity of State law as affected b.
the constitution of the State, tina
question and the other enc of the tru,
construction of that statue belong t.
the class of questions in regard tt
which this court still holds, with som,
few exceptions, that the decision o
of the State courts are to be accepted
as the rule of decisions for Fedora
courts.
1t is, nevertheless, a satisfaction
that our judgement cOncurs with tina
of the State court, and leads us to tn
same conclusions.