Apperson v. City of Memphis
United States Circuit Court
In equity. Demurrer to bill, which prayed for an injunction against the collection of a tax. Statement of Bill. Complainants [Edward M. Apperson- and others] are citizens of Shelby county, Tennessee, and property owners and tax-payers of the city of Memphis. Defendant Brown is a citizen of Iowa, and Rawlings and Shaper are tax collectors of the city of Memphis.
Read the full summary
In equity. Demurrer to bill, which prayed for an injunction against the collection of a tax. Statement of Bill. Complainants [Edward M. Apperson- and others] are citizens of Shelby county, Tennessee, and property owners and tax-payers of the city of Memphis. Defendant Brown is a citizen of Iowa, and Rawlings and Shaper are tax collectors of the city of Memphis. By an act of the legislature passed November 24, 1866, the city or Memphis was empowered to lay Nieolson and stone pavement, etc., and to charge the entire cost of such improvements on the abutting property; By virtue of this act and…
1Opinion of the Court
BBOWN, District Judge.
No doubt is en- ! tertained of the power of this court to control the execution of its process in such a manner that no local law be violated and no injustice be done to any particular taxpayer. Clearly no power exists in a state *1071•court to make any order or decree which shall interfere directly or indirectly with this mandamus, and unless the power is vested with us the tax-payer will be reme-•diless. This was the view taken by the supreme court of Tennessee in Lea v. City of Memphis, [9 Baxt. 103,] by the supreme ■court of the United States, in City of Memphis v. Brown,…
2Cases cited3 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Memphis v. BrownSupreme Court of the United States · 1878
- Fremont v. County of Mariposa & Early SheriffCalifornia Supreme Court · 1858
3Cited by1 opinion
- Board of County Commissioners v. ClappSupreme Court of Minnesota · 1901