Walker v. Burns

Duckworth, Chief Justice.

“He who would have equity must do equity, and give effect to all equitable rights in the other party respecting the subject-matter of the suit.” Code § 37-104. The subject-matter of this suit in equity is county taxes for the year 1963. The tax liability of this petitioner accrued on January 1, 1963. His petition shows that he owes some taxes. It alleges that he can not tender into court “any amount of taxes which he may be legally due for the year 1963 for the reason that such tax rate has not been fixed,” but he is ready, able and willing to pay such tax when it has…