Bass v. Alderman

Whitfield, J.,

dissenting. — A court of equity should not entertain a bill for an injunction against a tax collector who threatens to seize and sell personal property for the non-payment of taxes, except in rare cases, where the property is peculiarly valuable and cannot be compensated adequately in damages. This is true, even if the officer is acting without lawful authority, as such seizure is a mere- trespass, remedial by. action at law. Where an injunction is prayed on the ground of irreparable injury, the bill of complaint should allege facts to enable the court to determine whether…