Ritter v. Patch
California Supreme Court
Appeal from the Fourth District, County of San Francisco. This was an action to restrain the defendant, as Tax Collector of the City and County of San Francisco, from the collection of a large amount of State and county tax, assessed upon the property of the plaintiff.
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Appeal from the Fourth District, County of San Francisco. This was an action to restrain the defendant, as Tax Collector of the City and County of San Francisco, from the collection of a large amount of State and county tax, assessed upon the property of the plaintiff. The bill avers a number of irregularities in the assessment, and in general terms charges, that if the defendant is allowed to enforce the collection of the tax, “ great and irreparable injury will be done him,” (plaintiff). There is no averment in the bill,- showing in what manner this injury would result to the plaintiff, nor…
1Opinion of the CourtBaldwin, J.
Injunction to restrain the defendant from proceeding to collect a tax on personal property.
Waiving other obstacles of a very serious import, which oppose the plaintiff’s proceeding, we think that the bill states no sufficient ground for equitable interposition. The remedy by injunction is unauthorized in cases like this, except where the injury is irreparable, if, indeed, that furnishes a sufficient ground for interference. This must appear in the bill by some issuable averment, and be sustained, if denied at the hearing. It is not shown that the Tax Collector would not be able to respond in…
2Cited by15 opinions
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