Van Cott v. Board of Supervisors
Wisconsin Supreme Court
APPEAL from tbe Circuit Court for Milwaukee County. This was an action to restrain tbe board of supervisors, tbe treasurer and'tbe sheriff of Milwaukee county, from enforcing tbe collection of certain taxes assessed upon tbe personal property of tbe plaintiff for tbe year 1861, and wbicb are alleged to have been unjustly and illegally assessed, and to be much larger in amount than tbe plaintiff was justly liable to pay.
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APPEAL from tbe Circuit Court for Milwaukee County. This was an action to restrain tbe board of supervisors, tbe treasurer and'tbe sheriff of Milwaukee county, from enforcing tbe collection of certain taxes assessed upon tbe personal property of tbe plaintiff for tbe year 1861, and wbicb are alleged to have been unjustly and illegally assessed, and to be much larger in amount than tbe plaintiff was justly liable to pay. As tbe decision does not turn upon tbe special allegations of tbe complaint, designed to sbow tbe illegal manner in wbicb tbe assessment was made, tbey are bere omitted. Tbe…
1Opinion of the Court
By the Court,
DixoN, C. J.
After a careful examination of the subject, we are persuaded that a court of equity has no jurisdiction to restrain the collection of taxes illegally or improperly assessed upon personal property. Our reasons, in brief, are, that by the wrong, such as is complained of here, *249no irreparable mischief is threatened — no cloud is thrown over the title to real estate, -which a court of equity may be called upon to remove; and the plaintiff has an ample remedy at law. To say nothing of the special remedies given by statute, which, with diligence and attention on the part of…
2Cases cited1 opinion
- Dodd v. City of HartfordSupreme Court of Connecticut · 1856
3Cited by13 opinions
- Youngblood v. SextonMichigan Supreme Court · 1875
- Bound v. Wisconsin Central RailroadWisconsin Supreme Court · 1878
- Williams v. County Court of Grant Co.West Virginia Supreme Court · 1885
- Gilkey v. City of MerrillWisconsin Supreme Court · 1886
- Budge v. City of Grand ForksNorth Dakota Supreme Court · 1890
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