Case Name: TOMBOY GOLD MINES CO. v. BROWN et al.
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1896-03-23
Citations: 74 F. 12
Docket Number: No. 706
Parties: TOMBOY GOLD MINES CO. v. BROWN et al.
Judges: Before CAÍDWELL, SANBORN, and THAYER, Circuit Judges.
Reporter: Federal Reporter
Volume: 74
Pages: 12–12

Head Matter:
TOMBOY GOLD MINES CO. v. BROWN et al.
(Circuit Court of Appeals, Eighth Circuit.
March 23, 1896.)
No. 706.
Appeal — Dismissal—Suit to Enjoin Tax Sale.
The payment, whether voluntary or compulsory, of a tax, ponding an appeal froni a decree dismissing a hill to set aside the tax sale and enjoin the making of a tax deed, removes all grounds for the relief prayed, and requires a dismissal of the appeal.
Appeal from tbe Circuit Court of tbe United States for tbe District of Colorado.
E. T. Wells, M. F. Taylor, and John G. Taylor, for appellant.
H. M. Hogg, for appellees.
Before CAÍDWELL, SANBORN, and THAYER, Circuit Judges.

Opinion:
CALDWELL, Circuit Judge.
Tbe appellant, the Tomboy Gold Mines Company, filed its bill in equity in tbe court below against tbe appellees, I. E. Brown and John B. Frasber, as treasurer of San Miguel county, Colo., seeking tbe cancellation of certain tax certificates of sale issued by tbe treasurer of San Miguel county, Colo., for certain real property sold for taxes, belonging to tbe appellant's grantors, and praying that tbe assessment of the property upon which the tax sale rested, and tbe tax sale and certificate thereof, be annulled, and tbe treasurer of the county perpetually enjoined from issuing tax deeds to tbe bolder of tbe tax certificates. In tbe lower .court a demurrer to tbe bill was sustained, and tbe suit dismissed, and the complainant appealed. In this court a motion has been filed to dismiss tbe appeal upon tbe ground that the appellant has, since taking this appeal, paid tbe taxes, tbe collection of which the bill seeks to enjoin, and that tbe tax certificates of the sale of tbe property for tbe taxes have been canceled. These facts are fully established by affidavits, and are not disputed. The motion to dismiss must be sustained. It is well settled that the payment, whether voluntary or compulsory, of a tax, to prevent tbe payment of which a bill in equity has been filed, leaves no issue for the court of equity to pass upon. Tbe equitable ground, whatever it may have been, for tbe relief prayed, ceased upon tbe payment of tbe tax, Little v. Bowers, 134 U. S. 547, 10 Sup. Ct. 620; Manufacturing Co. v. Wright, 141 U. S. 696, 12 Sup. Ct. 103. Tbe motion to dismiss is sustained.