Legal Opinion

Maury v. Smith

Mississippi Supreme Court

Decided October 15, 1871PublishedCited by 4 opinions

Appeal from chancery court of Claiborne connty. Ellis, Chancellor. The opinion of the court contains the facts of this case. The main questions of controversy in this cause are settled against the complainant, by the decision of this court in the case of Coulson v. Harris, 43 Miss. 728. But we hold to the position that the chancery court did wrong in ordering the bill of complaint to be dismissed at the same time and by the same order that dissolved the injunction.

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Appeal from chancery court of Claiborne connty. Ellis, Chancellor. The opinion of the court contains the facts of this case. The main questions of controversy in this cause are settled against the complainant, by the decision of this court in the case of Coulson v. Harris, 43 Miss. 728. But we hold to the position that the chancery court did wrong in ordering the bill of complaint to be dismissed at the same time and by the same order that dissolved the injunction. There is much authority against the justice and legality of such an order. See 3 Am. Ecp Digest, 462 ; 4 Hen. & Mun. 159 ; 1…

1Opinion of the Court

Tabbell, J. :

Injunction to restrain the collection of taxes. The bill was filed in 1870, and charges that “John J. Smith, acting as tax collector, fraudulently and wrongfully conspiring with the late tribunal called the board of police of Claiborne county, to extort money from citizens by illegal and unauthorized measures of taxation, have carried their exactions to such an excess that forbearance ceases to be a virtue, and it becomes not only a right but a duty to resist them.” Numerous averments of illegality, irregularity, onerous and burdensome taxation are set forth, all of which are met…

2Cases cited1 opinion

  1. Coulson v. HarrisMississippi Supreme Court · 1871

3Cited by4 opinions

  1. Bass v. NelmsMississippi Supreme Court · 1879
  2. Spar Consolidated Mining Co. v. CasserleighSupreme Court of Colorado · 1905
  3. Strong v. HarrisonMississippi Supreme Court · 1884
  4. Bullen v. SmithMississippi Supreme Court · 1927

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