Pittsburgh St Ry Co v. Board of Public Works of West Virginia
Decision Date | 28 November 1898 |
Docket Number | No. 8,8 |
Citation | 19 S.Ct. 90,43 L.Ed. 354,172 U.S. 32 |
Parties | PITTSBURGH, C., C. & ST. L. RY. CO. v. BOARD OF PUBLIC WORKS OF WEST VIRGINIA |
Court | U.S. Supreme Court |
J. B. Sommerville and J. Dunbar, for appellant.
T. S. Riley, Edgar P. Rucker, and Thayer Melvin, for appellee.
Mr. Justice GRAY, after stating the case, delivered the opinion of the court.
The collection of taxes assessed under the authority of a state is not to be restrained by writ of injunction from a court of the United States, unless it clearly appears, not only that the tax is illegal, but that the owner of the property taxed has no adequate remedy by the ordinary processes of the law, and that there are special circumstances bringing the case under some recognized head of equity jurisdiction. Dows v. Chicago, 11 Wall. 108; Hannewinkle v. Georgetown, 15 Wall. 547; State Railroad Tax Cases, 92 U. S. 575; Railway Co. v. Cheyenne, 113 U. S. 516, 5 Sup. Ct. 601; Milwaukee v. Koeffler, 116 U. S. 219, 6 Sup. Ct. 372; Shelton v. Platt, 139 U. S. 591, 11 Sup. Ct. 646.
In Dows v. Chicago, a citizen of the state of New York, owning shares in a national bank organized and doing business in the city of Chicago, filed a bill in equity, in the circuit court of the United States for the Northern district of Illinois, to restrain the collection of a tax assessed by the city of Chicago upon his shares in the bank, alleging, among other things, that the tax was illegal and void, because the tax was not uniform and equal with taxes on other property, as required by the constitution of the state, and because the shares were taxable only at the domicile of the owner, and therefore were not property within the jurisdiction of the state of Illinois. This court, speaking by Mr. Justice Field, without considering the validity of the objections to the tax, held that the bill could not be maintained, saying: ...
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