McPike v. Pew

The plaintiff instituted these proceedings to enjoin the collection of a special lax levied by the County Court of Pike county. They aver in their petition that the levy was “ wholly unauthorized and void.” This averment states the case out of court, for if the levy was void, it clothed no one with even a color of right to enforce the collection of the tax. An officer seizing property under such void tax levy would be a mere trespasser, and the injured party would have an ample remedy at law. The remedy by injunction is not applicable to the facts stated in the petition. (Sayre v. Tompkins,…