Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1882-09-15
In equity.
The facts were az follows:

a
sSif nv MATTHEWS. Justice that the court had 10
jurisdiction 10 grant the relief prayed for Bax-
ter, c. J., dissented.
In equity.
The facts were as follows:
In 1869 the Kentucky Legislature chartered the
Cumberland and Ohio Railroad Company. It's
proposed line of road passed through Allen coun-
~ defendant in this suit. The charter author
Hed any county through which such proposed
road should pass to subscribe for stock IN sa ~
s1ch st5cS The County subscribed for large
amount of stsck, and in payment Issued us bonus
to the company, which sold them. The charter OF
the COMPANY provided that the County Court OF
any county issuing bonds was authorized ana re
quired to levy annually and collect ia1 POI
taxed under the revenue laws OF this State-a sum
sufficient TO pay the interest on said bonds as II &C
crues together with the costs OF collecting the
same:r and also to levy and collect a tax to pay
the principals OF the bonds II was further pro
yided that "the County Court Z" may ap-
point collectors for said tax, or may require the
shers OF the respective counties within the jurls-
diction of the collect said tax all OF whom
shall have the same powers and remedies, and
shall proceed in the same way, 1or the coneeItp
of said tax as sheris in the collection OF the
State revenue" 1t also provides for the time
when the sheriff shall pay over the taxes 50 COZ,
ecteq ssa M Ia. 20 oi see also aeRdmen 10
said charter 2 Acts 1s69-70. p. Do
In b Sg 9e Nas proyyded hat ReSeaer the
sheriff of Allen county shall not be required 20
said county for the purpose of paying the princi
pal interest on the county bonds OF said county
issued for railroad purposes and snail NOT pe nelu
responsible in his official bond for the same that
the County Court shall, at the instance or motion
of any person, or BY request appoint special col
for railroad purposes. and shall require bonds
with security to be approved By the court Tor tne
The comp Iainant' +. W. Thompson, as the hold
er of a large number of said bonds sued the coun
ty in this court on a number of the interest cou
pons on said bonds, and in 1873 and 1879 recover
ed judgments against It in the amount OF ~ lSs U
| a mi costs An execution issued therefor, which
was returned mo property FOUND
Thompson then sued out, in this court, a man
ddnaus against the County Court of Allen county
and thereby compelled said County Court (com
of the sSy sRe eaf
hundred dollars worth OF property in the count!
aaaiiddTaus to compel said County Court to seee
| a collector of taxes, in accordance with saie
statute OF 1876 and the County Court IN S
| was unable to find any one who would accept I'M
Office as appears by the i39% n 81 en conEt
has in good faith and diligently endeavored TO hnI
fiji and proper person to act as collector OF IN
ieyes of taxes in the bill of complaint set forth
Second.-That no such fit and proper person can b
and duty of such collector. Thfrd.-That tn
complainant is without remedy for the COLLECTION
of its debt herein, except through the aid OF thl
court in the appointment of receiver, as praye'
for In the bill, or other appropriate orders OF TN
court"
| Under these circumstances the complainant
1 Thompson, filed his bill in equity in this court
and, after settng out me aoovs tacssi an
esve the amognts assessed against them respect
lively, and alleged that by virtue of said levy
taxes the san; ,b GePaySant en county in tn
sum set opposite their respective which IN
debtedness together with that of ali the other tax
una for the use and beneft of Your orators sait
| judgments.' The bill then pIays that the sail
taxpayers pc required ana 70 pay ih ~
this court as its recever the several sums due b;
them to tho said Allen county, on account OF AM
by reason OF SAD speeal leby ana lax s Oh ay e
the payment OF your orators judgments interest
and costs. including the costs of collecting sale
tax
". y. q !; L: Dodd' Tor complainant
Brown q DAVE, 1or respondents
Before Matthews, Justice, and BAKER, =. )
Matthews, justice. The complainant ma
| an unsatisfed judgment rendered In the cour
| AGAINST this defendant upon coupons repre-
sentiDg interest upon bonds issued by In.
| county IN aid OF projected railroad: Z
| special tax 10 pay this Judgment has beeI
levied In pursuance OF mdnadn'uS. IN
statute authorizing the tax provides tnat
shall be collected by a collector appointed
for that purpose by the County Court. Ii
answer to mdnddnlus requiring the appoint
ment of such collector, 1t Is returned tina
no suitable person can be found who Is wlillns
TO accept the appointment, and 1t Is ADMITTED
| that the County Court has IN gooo Ialtn Oil
| gently endeavored to find one, and that M
| one can be found who Is willing to qualify q
| such collector. The present bill is filed tc
obtain relief by the collection OF these taxes
| and their application to the payment OF the
| compliments jud gment, through receiver
| or other agency OF the court.
The ground OF this resort to equitable re
lief is that the remedy provided Tor by law
is inadequate and has Jailed, and that I'M
| levy and assessment OF the taxes, nave ere
ated fund which constitutes trust TO De
administered by court OF equity.
The precise question mus presented wa
left undecided by the Supreme Court IN tht
| case of Meriwether Us. Garrett, 1O2 U.
| Az. In the conclusions OF the court, as an
nounced by the Chief Justice, 1t is said:
whether taxes levied in obedience to contrae
obligations or under judicial difeef6n can De COZ
cbsncerY II there be- no public officer Charged
with authority from the Legislature to perform
that duty Is not decided, as the case does not re
qulre IT,
1t, may, perhaps, be equally true that I'M
case has not, IN TACT, arisen here, Tor although
it is to be assumed that no collector mas peel
| or can De appointed, YET the reason Is no
that there ls no such oincer Pro'Aoeu ny IA"
but because no person is willing to accept al
enno;ntment and perform its dpties Th
- ,k-.fo-o ,.a-.I,
iaiiuIe Vi TIC ienouy % 'e -
n1stion of law there ia an officer charged