Dows v. City of Chicago
Supreme Court of the United States
Appeals from decrees of the Circuit Court of the United States for the Northern District of Illinois in two suits; one original, the other a cross suit; The bill in the original suit was filed by the complainant to restrain the collection of a tax levied by the city of Chicago upon shares of the capital stock of the Union National Bank of Chicago, owned by him.
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Appeals from decrees of the Circuit Court of the United States for the Northern District of Illinois in two suits; one original, the other a cross suit; The bill in the original suit was filed by the complainant to restrain the collection of a tax levied by the city of Chicago upon shares of the capital stock of the Union National Bank of Chicago, owned by him. The bank was organized and doing business in the city of Chicago, under the general banking act of Congress, and the complainant was a citizen and. resident of the State of New York. The principal grounds alleged for the relief prayed…
1Opinion of the CourtJustice Field
According to the view we take of this case, it is unnecessary to consider the force of any of the objections urged by the appellants to the decrees rendered. Assuming the tax to be illegal and void, we do not think any ground is presented by the bill justifying the interposition of a court of equity to enjoin its collection. The illegality of the tax and the threatened sale of the shares for its payment constitute of themselves alone no ground for such interposition. There must be some special circumstances attending a threatened injury of this kind, distinguishing it from a common trespass,…
2Cases cited1 opinion
- Bank of Utica v. City of UticaNew York Court of Chancery · 1834
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