Cox v. Collector
Supreme Court of the United States
Error to the Supreme Court of-Alabama. These were two cases, which, though coming in different form's, involved one and the same point only; and at the bar — where 'the counsel directed attention to the principle involved, separated from the accidents of the case — were discussed together as presenting “precisely the same question.” The matter was thus : The Constitution ordains that “no State shall without the consent of Congress lay any duty of tonnage.”
Read the full summary
Error to the Supreme Court of-Alabama. These were two cases, which, though coming in different form's, involved one and the same point only; and at the bar — where 'the counsel directed attention to the principle involved, separated from the accidents of the case — were discussed together as presenting “precisely the same question.” The matter was thus : The Constitution ordains that “no State shall without the consent of Congress lay any duty of tonnage.” With this provision in force as superior law, the State of Alabama passed on the 22d of February, 1866, a revenue law. By this law, the…
1Opinion of the CourtJustice Clifford
I. In the first case.
Assumpsit for money had and received is an appropriate remedy to recover back moneys illegally exacted by a collector as taxes in all jurisdictions where no other remedy Í3 given, unless the tax was voluntarily paid or some statutory conditions are annexed to the exercise of the right to sue, which were unknown at common law.
Where the party assessed voluntarily pays the tax he is without remedy in such an action, but if the tax is illegal or was erroneously assessed, and he paid it by compulsion of law, or under protest, or with notice that- he intends to institute a suit…
2Cases cited5 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Nelson J. Elliott v. Samuel SwartwoutSupreme Court of the United States · 1836
- People v. Rensselaer & Saratoga Rail RoadNew York Supreme Court · 1836
- Howell v. StateCourt of Appeals of Maryland · 1845
- People v. BrooksNew York Supreme Court · 1847
3Cited by87 opinions
- The Minnesota Rate CasesSupreme Court of the United States · 1913
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Prudential Insurance v. BenjaminSupreme Court of the United States · 1946
- SHERLOCK v. Alling, AdmInistratorSupreme Court of the United States · 1876
- Van Brocklin v. TennesseeSupreme Court of the United States · 1886
82 more not listed; retrieve them via the Exa API.