Smith v. Douglas County
Court of Appeals for the Eighth Circuit
Appeal from the District Court of the United States for the District of Nebraska; Joseph W. Woodrough, Judge. Bill by George Warren Smith against the County of Douglas in the State of Nebraska and others. From the decree, plaintiff appeals.
1Opinion of the Court
CARRAND, Circuit Judge.
The appellant brought this action to restrain the collection of an inheritance tax assessed upon the property of one Francis Smith. The objection was made in the court below, and is renewed here, that the trial court had no jurisdiction of the controversy as a court of equity, for the reason that the appellant had a complete and adequate remedy at law.
Section 10 of the Inheritance Tax Raw, under which the tax complained of was assessed and levied, reads as follows:
“When ¡my amount oí said tax shall have bean paid erroneously to the state treasurer it shall be lawful for…
2Cases cited16 opinions
- Reynes v. DumontSupreme Court of the United States · 1889
- Stanley v. Supervisors of AlbanySupreme Court of the United States · 1887
- Boise Artesian Hot & Cold Water Co. v. Boise CitySupreme Court of the United States · 1909
- Ex Parte McNielSupreme Court of the United States · 1872
- Shelton v. PlattSupreme Court of the United States · 1891
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3Cited by4 opinions
- Smith v. Douglas CountyCourt of Appeals for the Eighth Circuit · 1918
- City of Hattiesburg v. First Nat. BankDistrict Court, S.D. Mississippi · 1934
- Elgin v. HessenDistrict Court, W.D. Tennessee · 1921
- United States v. Board of Com'rsCourt of Appeals for the Eighth Circuit · 1918