King County v. Northern Pac. Ry. Co.
Court of Appeals for the Ninth Circuit
Appeal from the Circuit Court of the United States for the Northern Division of the Western District of Washington. Suit in equity by the Northern Pacific Railway Company against King County, Wash., and others. Decree for complainants, and defendant appeals.
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Appeal from the Circuit Court of the United States for the Northern Division of the Western District of Washington. Suit in equity by the Northern Pacific Railway Company against King County, Wash., and others. Decree for complainants, and defendant appeals. The appellee filed its bill to enjoin, tbe appellants from proceeding to collect a tax levied upon its roadbed and operating property by tbe county board of equalization of King county in tbe year 1907. Tbe injunction was sought, on the ground that tbe tax was illegal and in conflict with the statutes of tbe state. The bill alleged that…
1Opinion of the CourtGilbert, Circuit Judge
(alter stating the facts as above). [1] We find no error in the ruling of the trial court that the case was of equitable cognizance. In Dows v. City of Chicago, 11 Wall. 108, 20 L. Ed. 65, it was said:
“A suit in equity will not lie to restrain the collection of n tax on the sole ground that it is illegal. There must exist, In addition, special circumstances bringing the case under some recognized head of equity jurisdiction, such as that the enforcement of the tax would lead to a multiplicity' of suits, or produce irreparable injury, or, where the property is real estate, throw a cloud upon…
2Cases cited16 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Dows v. City of ChicagoSupreme Court of the United States · 1871
- Western Union Telegraph Co. v. Kansas Ex Rel. ColemanSupreme Court of the United States · 1910
- Raymondv v. Chicago Union Traction Co.Supreme Court of the United States · 1907
- Ogden City v. ArmstrongSupreme Court of the United States · 1897
11 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Bunten v. Rock Springs Grazing Ass'nWyoming Supreme Court · 1923
- Northern Pacific Railway Co. v. GiffordIdaho Supreme Court · 1913
- Nevada-California Power Co. v. HamiltonDistrict Court, D. Nevada · 1916
- Port Angeles Western R. Co. v. Clallam County, Wash.District Court, W.D. Washington · 1927
- Ricardo v. AmbroseDistrict Court, Virgin Islands · 1953
2 more not listed; retrieve them via the Exa API.