City & County of Denver v. Hallett
Supreme Court of Colorado
Appeal from Denver District Court—Hon. Peter L. Parmer, Judge. These are appeals from judgments rendered in actions instituted by tbe respective appellees to restrain the appellant in each case from enforcing tbe collection of taxes levied for tbe year 1901. To tbe complaint in each case a general demurrer was interposed and overruled. Tbe defendant elected to stand by its demurrers, and judgments were rendered granting tbe relief prayed.
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Appeal from Denver District Court—Hon. Peter L. Parmer, Judge. These are appeals from judgments rendered in actions instituted by tbe respective appellees to restrain the appellant in each case from enforcing tbe collection of taxes levied for tbe year 1901. To tbe complaint in each case a general demurrer was interposed and overruled. Tbe defendant elected to stand by its demurrers, and judgments were rendered granting tbe relief prayed. Tbe only question presented is, whether or not tbe respective complaints state a cause of action. For the purpose of considering this question a synopsis of…
1Opinion of the CourtJustice Gajbbert
Where it is sought to restrain the collection of a tax which it is alleged is illegal, and it appears that a part is legal, the amount of which can be ascertained with reasonable certainty, equitable relief will not be granted unless it is made to appear that the legal tax was paid or tendered to the proper official.—Breeze v. Haley, 11 Colo. 351; Insurance Co. v. Donner, 24 Colo. 220; City of Denver v. Kennedy, 33 Colo. 80; City of Denver v. Londoner, idem, 104; Hallett v. U. S. Security & Bond Co., 40 Colo. 281; People’s Nat’l Bank v. Marye, 191 U. S. 272; State R. R. Tax Cases, 92 U. S.…
2Cases cited9 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Merrill v. HumphreyMichigan Supreme Court · 1871
- Morrison v. HershireSupreme Court of Iowa · 1871
- People's National Bank v. MaryeSupreme Court of the United States · 1903
- City of Denver v. KennedySupreme Court of Colorado · 1905
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