Pacific Exp. Co. v. Seibert
U.S. Circuit Court for the District of Western Missouri
In Equity. Bill for injunction. This case arises under the following act of the legislature of the state of Missouri: “An act to define express companies, and to prescribe the mode of taxing the same, and to fix the rate of taxation thereon.
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In Equity. Bill for injunction. This case arises under the following act of the legislature of the state of Missouri: “An act to define express companies, and to prescribe the mode of taxing the same, and to fix the rate of taxation thereon. Re it enacted by the general assembly of the state of Missouri, as follows: Section 1. Any'person, persons, joint-stock association, company, or corporation incorporated under the laws of any state, territory, or country, conveying to, from, or through this state, or any part thereof, money, packages, gold, silver, plate, articles, goods, merchandise, or…
1Opinion of the Court
Caldwell, J.,
(after stating the facts as above.') Does the bill present a case of equitable jurisdiction? A very clear case must be made out before a federal court will enjoin the collection of a state tax. A case for the exercise of such jurisdiction is not made out by showing that the tax is illegal, irregular, or unjust. It must also appear that its collection will be-attended with a multiplicity of suits, or {he destruction of a franchise,' or cast a cloud upon the title to real estate, or some other recognized head of equity jurisdiction must be shown. This being a personal-tax,; no…
2Cases cited20 opinions
- Den Ex Dem. Murray v. Hoboken Land & Improvement Co.Supreme Court of the United States · 1856
- Taylor v. SecorSupreme Court of the United States · 1876
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Soon Hing v. CrowleySupreme Court of the United States · 1885
- Dows v. City of ChicagoSupreme Court of the United States · 1871
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3Cited by10 opinions
- Bank of Kentucky v. StoneU.S. Circuit Court for the District of Kentucky · 1898
- Harrah's Entertainment, Inc. v. Ace American InsuranceCourt of Appeals for the Sixth Circuit · 2004
- Linehan Railway Transfer Co. v. PendergrassCourt of Appeals for the Eighth Circuit · 1895
- Hodge Drive-It-Yourself Co. v. City of CincinnatiOhio Supreme Court · 1931
- Pickens County v. JohnsonSupreme Court of Alabama · 1933
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