Legal Opinion

McMillen v. Anderson

Supreme Court of the United States

Decided October 22, 1877No. 12PublishedCited by 158 opinions

Error to the Supreme Court of the State of Louisiana. The petition in the case alleges that the defendant, on the 19th of April, 1873, broke into the store of the plaintiff,- and carried away certain merchandise, and prays for an injunction. Upon the plaintiff giving the required bond and security, an injunction restraining the defendant from further trespass, and from advertising and selling the property which he had already seized, was granted.

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Error to the Supreme Court of the State of Louisiana. The petition in the case alleges that the defendant, on the 19th of April, 1873, broke into the store of the plaintiff,- and carried away certain merchandise, and prays for an injunction. Upon the plaintiff giving the required bond and security, an injunction restraining the defendant from further trespass, and from advertising and selling the property which he had already seized, was granted. The defendant set up that the plaintiff was a delinquent taxpayer, and that in making the seizure the defendant was acting in the discharge of his…

1Opinion of the CourtJustice Miller

The defendant, tax-collector of the State of Louisiana for the parish of Carroll, seized property of the plaintiff, and was about to sell it for the payment of. the license tax of one hundred dollars, for which the latter, as a person engaged in business, was liable. In accordance with the laws of Louisiana, plaintiff brought an action in the proper court' of. the State for the trespass, and in the' samé action obtained .a temporary injunction against the sale of the property seized.' Defendant pleaded that the seizure was for taxes due, and that his ' duty- as collector required him to make…

2Cited by158 opinions

  1. Phillips v. CommissionerSupreme Court of the United States · 1931
  2. Holden v. HardySupreme Court of the United States · 1898
  3. French v. Barber Asphalt Paving Co.Supreme Court of the United States · 1901
  4. Spencer v. MerchantSupreme Court of the United States · 1888
  5. Kentucky Railroad Tax CasesSupreme Court of the United States · 1885

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