WILSON v. Mayor of New York
New York Court of Common Pleas
Appeal from judgment sustaining demurrer to complaint. This was an action brought to enjoin the collection of a tax, imposed, as the plaintiff contended, illegally. The defendant demurred, and assigned for grounds thereof that the complaint did not state facts sufficient to constitute a cause of action.
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Appeal from judgment sustaining demurrer to complaint. This was an action brought to enjoin the collection of a tax, imposed, as the plaintiff contended, illegally. The defendant demurred, and assigned for grounds thereof that the complaint did not state facts sufficient to constitute a cause of action. At special term judgment upon the demurrer was given for the defendants, on the ground that a court of equity had not jurisdiction to restrain the collection of such a tax.* From this judgment the plaintiff appealed.
1Opinion of the Court
By the Court.
Ingraham, F. J.—This case comes before us on an appeal from a judgment at special term, sustaining a demurrer to the complaint.
The ground of demurrer is stated to be, that the complaint does not state facts sufficient to constitute a cause of action; and the judge decided against the plaintiff, upon the ground that the court, as a court of equity, had no jurisdiction.
The ground thus stated is different from that stated in the demurrer ; and the question is submitted to us, whether judgment can be given in favor of a demurrant for a cause different from that which is stated in the…
2Cited by2 opinions
- Middleton Savings Bank v. City of DubuqueSupreme Court of Iowa · 1863
- Van Zandt v. Van ZandtNew York Supreme Court · 1889