Hunt v. . Cooper

It is provided by statute that unless a tax or assessment, or some part thereof, be illegal or invalid or levied or assessed for an illegal or unauthorized purpose, no injunction shall be granted by any court or judge to restrain the collection thereof in whole or in part, and that if any person shall have a valid defense to the enforcement of a tax or assessment which is not illegal or unauthorized, he shall pay such tax or assessment to the sheriff and afterwards seek to recover it in accordance with the statutory method. C. S., 7979. The statute has been so frequently considered and…