Virginian-pilot. (Norfolk, Va.) 1898-1911, 1899-04-15
COURT DECISIONS.
Notes Of, cases Recently Decided,
Which are Of Interest to
Our People.
DIGESTED BY W. B. MARTIN,
Exclusively for virginian-Pilot.)
p. c. c. & ST. l.. r co. ". BID. PUB.
WORKS, WEST. VA
Supreme Court of the United States.
November 2S, 1898.

WOfthS, WEST. VA.
Supreme Court Of the United States.
November %, 1898.
THD COLLECTION OF TAXES AS
SESSED UNDER AUTHORITY OF
A STATE WILL NOT BE ENJOIN-
ED BY a FEDERAL COURT, UN-
LESS THE TAX is ILLEGAL AND
ALSO THE OWNER OF THE PROP
ERTY HAS NO ADEQUATE REM
EDY AT LAW, AND THERE ARE
c A L CIRCUMSTANCES
BRINGING THE CASE UNDER
SOME RECOGNIZED HEAD OF
EQUITY JURISDICTION.
PROVISION FOR REVIEW AND
CORRECTION BY A COURT OF
THE ASSESSMENT IS ADEQUATE
AND WILL PREVENT SUCH AN
INJUNCTION.
PREVIOUS NOTICE TO OWNER IS
NOT NECESSARY, IF THERE IS
NOTICE. AND RIGHT TO APPEAL
TO A COURT TO BE HEARD, AND
OFFER EVIDENCE, BEFORE THE
ASSESSMENT IS FINALLY FIXED.
This was a suit by appellant railroad
company to enjoin the appellees from
the assessment and collection of taxes
upon It's bridge over the Ohio river,
made under the laws Of West Virginia
Inc lower court dissolved the injunc-
tion which had been issued, and dis
missed the bill, and the railroad COM
pany appealed. The facts necessary to
an understanding of the case appear In
the opinion of the court. The court
says:
The collection of taxes assessed under
the authority of State is not TO be
restrained by writ of injunction from "A
court of the United States. unless 1t
clearly appears, not only that the tax is
illegal but that the owner of the prop
erty taxed has no adequate remedy By
tho ordinary processes of the law, and
mat there are special circumstances
bringing the case under some recog-
nized head Of equity Jurisdiction. latter
quoting number of its decisions, hold
Ing that the mere illegality of a tax did
not authorize an injunction, and dis
cussing the provisions of the West Vir-
ginia laws authorizing the assessment
or taxes by the Board of Public Works.
the court continues.1: This provision
Tor review and correction by the Cir
cut Court OF the county, of the assess
ment made by the Board of Public
works. affords q convenient and ade-
quate remedy for any error in the taxa
ton. and has been held by the highest
court of the State to be in accordance
with its constitution. In matters
OF taxation, 1t is sufficient that the
parry assessed should have an oppor-
tunity to be heard either before q Judi
cial tribunal, or before n board of as
sessment. at some stage of the proceed
ing. Even IT, therefore, no previous
notice of the hearing before the Board
OIL Public Works was required by the
statutes. or was. in fact. given to this
plaintiff (Which Is by no means cIear)
yet the notice of it's decision. with the
right to appeal therefrom to the Circuit
Court of the county, and there to be
heard and to offer evidence, before the
valuation of its property for taxation
was finally fixed, afforded the plaintiff
all the notice to which it was entitled
The plaintiff, uponbits own showing.
having made no attempt to avail itself
OF the adequate remedies provided by
the statute of the State for the review
of the assessment complained of, is not
entitled to maintain this bill. Decree
affirmed.