O'Brien v. Johnson

We are confronted with the following question: May an injunction ever issue to restrain a county treasurer from seizing or distraining personal property to enforce the payment of personal property taxes which have been paid, when the date on which the tax sought to be collected was first due is so long past that the remedy given to the taxpayer by the provisions of Rem. Rev. Stat. (Sup.), § 11315-2, is no longer available?

We must, in answering that question, give consideration to some of the provisions of chapter 62, p. 201, of the Laws of 1931 (Rem. Rev. Stat., §§ 11315-1 to 11315-8,…