Snyder v. Marks
Supreme Court of the United States
APPEAL PROM THE 'CIRCUIT COURT OF THE UNITED STATES FOR THE DISTRICT OF LOUISIANA. This suit was brought in a State court of Louisiana, by the appellant, a tobacco manufacturer, against the appellee, a collector of internal revenue, to obtain an injunction-restraining the appellee from seizing and selling the property of the appellant to pay two assessments of taxes against him, made by the commissioner of internal revenue, and to have the assessments declared void.- An…
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APPEAL PROM THE 'CIRCUIT COURT OF THE UNITED STATES FOR THE DISTRICT OF LOUISIANA. This suit was brought in a State court of Louisiana, by the appellant, a tobacco manufacturer, against the appellee, a collector of internal revenue, to obtain an injunction-restraining the appellee from seizing and selling the property of the appellant to pay two assessments of taxes against him, made by the commissioner of internal revenue, and to have the assessments declared void.- An injunction having been granted ex parte, the. appellee removed the suit, by certiorari, into the Circuit Court of the…
1Opinion of the CourtJustice Blatchford
After reciting the facts,.he said:
The sole object of the suit is to restrain the collection of a tax which purports to have been assessed -under the internal revenue laws. A decree adjudging the tax to be void as against the appellant is sought for only as preliminary to relief by injunction, and would be futile for any purpose of this suit unless foEowed by an injunction.
The internal revenue act of July 13th, 1866, c. 184, 14 Stat. 152, provided, § 19, as foEows: “No suit shaE be maintained in any court for the recovery of any tax alleged to have been erroneously or illegaEy assessed or…
2Cases cited4 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Cheatham v. United StatesSupreme Court of the United States · 1876
- Kissinger v. BeanU.S. Circuit Court for the District of Eastern Wisconsin · 1875
- Robbins v. FreelandU.S. Circuit Court for the District of Eastern New York · 1871
3Cited by155 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- South Carolina v. ReganSupreme Court of the United States · 1984
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