Singer Sewing MacHine Co. of NJ v. Benedict
Supreme Court of the United States
APPEAL FROM THE CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT. The facts, which involve the construction of § 723, Rev. Stat., and the right to maintain a bill in equity to restrain the collection of taxes where the taxpayer has a plain and adequate remedy at law, are stated in the opinion.
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APPEAL FROM THE CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT. The facts, which involve the construction of § 723, Rev. Stat., and the right to maintain a bill in equity to restrain the collection of taxes where the taxpayer has a plain and adequate remedy at law, are stated in the opinion. The trial court, by overruling the demurrer, adjudged .that the bill was sufficient, and this became the final law of the case upon this point, because it was not appealed from and was not overruled by the triad court. Sufficiency of the bill cannot now be tested in this court. Great Northern Ry. v.…
1Opinion of the CourtJustice Van Devanter
This is a suit by the Singer Company, a New Jersey corporation, to enjoin the collection of taxes levied by the city and county of Denver, in the State of Colorado. The company made a return of taxable personal property at a valuation of $3,800, to which the assessor added other personalty at a valuation of $62,500, making a total assessment of $66,300, which was afterwards embodied in a tax list delivered to the treasurer for collection. The company tendered payment of $126.50, the amount of taxes due on the property returned by it, and refused to pay the amount attributable to the…
2Cases cited10 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Payne v. HookSupreme Court of the United States · 1869
- Dows v. City of ChicagoSupreme Court of the United States · 1871
- Whitehead v. ShattuckSupreme Court of the United States · 1891
- Reynes v. DumontSupreme Court of the United States · 1889
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3Cited by107 opinions
- Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
- California v. Grace Brethren ChurchSupreme Court of the United States · 1982
- Matthews v. RodgersSupreme Court of the United States · 1932
- Greene v. Louisville & Interurban RailroadSupreme Court of the United States · 1917
- Petroleum Exploration, Inc. v. Public Service CommissionSupreme Court of the United States · 1938
102 more not listed; retrieve them via the Exa API.