Zugar v. Scarbrough

Bell, Justice.

The first question for decision is whether the court erred in sustaining the special ground of the defendants' demurrer which assailed the allegations of the petition as to excessive levy, because the plaintiffs had not paid or offered to pay the amount of the taxes lawfully due. He who would have equity must do equity, and give effect to all equitable rights in the other party respecting the subject-matter of the suit. Code, § 37-104. Under this maxim it has been held that “One seeking relief from excessive tax levies, but admitting, either expressly or by necessary…