Walker v. Jack
Court of Appeals for the Sixth Circuit
Appeal from the Circuit Court of the United States for the Western Division of the Southern District of Ohio. This was a suit in equity by John Y. Jack against Isaac N. Walker, auditor, and Charles E. Eulass, treasurer, of Warren county, Ohio, to enjoin them from levying and collecting ta,xes on certain credits owned by complainant, who is a nonresident of the state.
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Appeal from the Circuit Court of the United States for the Western Division of the Southern District of Ohio. This was a suit in equity by John Y. Jack against Isaac N. Walker, auditor, and Charles E. Eulass, treasurer, of Warren county, Ohio, to enjoin them from levying and collecting ta,xes on certain credits owned by complainant, who is a nonresident of the state. The circuit court entered a decree according to the prayer of the bill (79 Fed. 138), and the defendants have appealed.
1Opinion of the Court
TAFT, Circuit Judge.
This is an appeal from a, decree enjoining the taxing officers of Warren county, Ohio, from levying and collecting faxes on certain moneys and credits, evidenced by promissory notes and secured by mortgage upon land in that county, which are owned by John Y. Jack, the complainant below, a nonresident of Ohio and a citizen of the state of New York. The answer admitted all the averments of the bill as to the ownership of the moneys and credits, the residence of Jack, and the intention of the defendants to levy and collect the taxes unless enjoined, but averred that the…
2Cases cited14 opinions
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Kirtland v. HotchkissSupreme Court of the United States · 1879
- Savings & Loan Society v. Multnomah CountySupreme Court of the United States · 1898
- Catlin v. HullSupreme Court of Vermont · 1849
- Grether v. WrightCourt of Appeals for the Sixth Circuit · 1896
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3Cited by17 opinions
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- Adams v. Colonial & United States Mortgage Co.Mississippi Supreme Court · 1903
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