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[DOWNLOAD] "Wallace Et Al. v. Hines" by Supreme Court of the United States * eBook PDF Kindle ePub Free

Wallace Et Al. v. Hines

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eBook details

  • Title: Wallace Et Al. v. Hines
  • Author : Supreme Court of the United States
  • Release Date : January 03, 1920
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 55 KB

Description

This is an appeal from an order of three judges restraining the defendants, the appellants, from taking steps to enforce taxes imposed by an Act of North Dakota, approved March 7, 1919, (c. 222,) until the further order of the Court. The plaintiff railroads are corporations of other States with lines extending into North Dakota. The defendants are the State Tax Commissioner, the State Treasurer, the State Auditor, the Attorney General and the Secretary of State for North Dakota. As the tax is made a first lien upon all the property of the plaintiff railroads in the State and thus puts a cloud upon their title, and as delay in payment is visited with considerable penalties, there is jurisdiction in equity unless there is an adequate remedy at law against the State, to which the tax is to be paid. Shaffer v. Carter, 252 U.S. 37. Gaar, Scott & Co. v. Shannon, 223 U.S. 468, 472. The only ground for supposing that there is such a remedy is a provision that "an action respecting the title to property, or arising upon contract may be brought in the district court against the


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