Equitable Guarantee & Trust Co. v. Donahoe
Court of Chancery of Delaware
Bill for an Injunction Against a Tax Collector.— The bill was filed to restrain the respondent, who was the collector of County taxes for the Northern District of Wilmington, from collecting a county tax from the complainant, either individually or in its fiduciary capacity. The tax which formed the subject of the suit was laid under the provisions of 21 Del.
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Bill for an Injunction Against a Tax Collector.— The bill was filed to restrain the respondent, who was the collector of County taxes for the Northern District of Wilmington, from collecting a county tax from the complainant, either individually or in its fiduciary capacity. The tax which formed the subject of the suit was laid under the provisions of 21 Del. Laws, ch. 25. The bill alleged the unconstitutionality of the tax, and, in addition to the usual prayers, sought to enjoin the collector. The respondent demurred, but there had been no argument upon the demurrer when it was agreed by…
1Opinion of the Court
The Chancellor :—
The object of the bill filed in this cause is to restrain the respondent, a tax collector of the State of Delaware for the Northern distict of Wilmington, from enforcing the collection from the complainant, either in its individual or fiduciary capacity, of any tax laid and apportioned under the authority of chapter 25, vol. 21, of the Laws of Delaware, entitled “Chapter 381, volume 20, as amended—An act to equalize taxation for state and county purposes.”
The bill was filed in June, 1899, and in July the respondent filed his demurrer. No argument has been had upon the *427demurrer…
2Cases cited24 opinions
- Dows v. City of ChicagoSupreme Court of the United States · 1871
- Cummings v. National BankSupreme Court of the United States · 1880
- Snyder v. MarksSupreme Court of the United States · 1883
- Shelton v. PlattSupreme Court of the United States · 1891
- Brinkerhoff v. BrownNew York Court of Chancery · 1822
19 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Glanding v. Industrial Trust Co.Supreme Court of Delaware · 1945
- Wise v. Delaware Steeplechase & Race Ass'nSupreme Court of Delaware · 1945
- Du Pont v. Du PontSupreme Court of Delaware · 1951
- McComb v. RobelenCourt of Chancery of Delaware · 1922
- Delaware Bankers Ass'n v. Division of RevenueCourt of Chancery of Delaware · 1972
8 more not listed; retrieve them via the Exa API.