McCoy v. Corp. of Chillicothe
Ohio Supreme Court
This was a bill in 'chancery to enjoin the collection of a tax, assessed by the corporation of the town of Chillicothe, upon the complainant’s mercantile capital. The bill set forth, that the complainant was an importer into the town of Chillicothe, from •Philadelphia,New York, and Baltimore, semi-annually, of merchandise to a large amount, a great proportion of which had been imported from foreign countries.
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This was a bill in 'chancery to enjoin the collection of a tax, assessed by the corporation of the town of Chillicothe, upon the complainant’s mercantile capital. The bill set forth, that the complainant was an importer into the town of Chillicothe, from •Philadelphia,New York, and Baltimore, semi-annually, of merchandise to a large amount, a great proportion of which had been imported from foreign countries. That the merchandise thus imported by him into the State of Ohio was immediately exposed to sale, eiither by wholesale or retail, as best suited his convenience and customers ; that he…
1Opinion of the Court
By the Court :
The facts set out in the bill and answer present the ordinary *356caso of a proceeding to collect a tax assessed for the single purpose of revenue. The collection is to be made in the common manner, by the sale of the personal goods of the party. There is no allegation or pretense that, to make the collection by distress, would, in any extraordinary manner, prejudice the complainant. Neither is there any suggestion that the parties complained of are insufficient to respond in damages for the injury they are about to commit,’ should it *be unauthorized by law. No circumstances…
2Cited by4 opinions
- Williams v. County Court of Grant Co.West Virginia Supreme Court · 1885
- Equitable Guarantee & Trust Co. v. DonahoeCourt of Chancery of Delaware · 1899
- Fremont v. BolingCalifornia Supreme Court · 1858
- Commercial Bank v. BowmanOhio Superior Court, Cincinnati · 1855