Sanford v. Poe
Court of Appeals for the Sixth Circuit
Appeals from tbe Circuit Court of tbe United States for tbe Eastern Division of tbe Southern District of Obio. These suits were brought to enjoin the assessment of taxes against the Adams Express Company for the years 1893 and 1894, and the American Express Company and the United States Express Company for the year 1894. The defendants are Bbenezer W. Poe, auditor of the state of Ohio, John K. Richards, attorney general of the state of Ohio, and William T. Cope, treasurer of…
Read the full summary
Appeals from tbe Circuit Court of tbe United States for tbe Eastern Division of tbe Southern District of Obio. These suits were brought to enjoin the assessment of taxes against the Adams Express Company for the years 1893 and 1894, and the American Express Company and the United States Express Company for the year 1894. The defendants are Bbenezer W. Poe, auditor of the state of Ohio, John K. Richards, attorney general of the state of Ohio, and William T. Cope, treasurer of the state of Ohio, and compose a board of tax appraisers for the assessment of telegraph, telephone, and exxn-ess…
1Opinion of the Court
After the foregoing statement of the case, the opinion of the court was delivered by
BURTON, Circuit Judge.
If the assessments complained of be illegal, for any reason, the jurisdiction of a court of equity to enjoin the defendants from certifying them to the several county auditors of the state seems to be clear, upon the ground that a multiplicity of suits would result unless the assessment be enjoined before the assessors shall certify to each, county auditor the proportion of the gross assessments collectible by each county auditor under the scheme of apportionment among the counties…
2Cases cited22 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Burgess v. SeligmanSupreme Court of the United States · 1883
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Marshall v. HolmesSupreme Court of the United States · 1891
- Leloup v. Port of MobileSupreme Court of the United States · 1888
17 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Taylor v. Louisville & N. R.Court of Appeals for the Sixth Circuit · 1898
- Louisville Trust Co. v. City of CincinnatiCourt of Appeals for the Sixth Circuit · 1896
- Nashville, C. & St. L. Ry. Co. v. McConnellU.S. Circuit Court for the District of Middle Tennessee · 1897
- John Deere Plow Co. v. WylandSupreme Court of Kansas · 1904
28 more not listed; retrieve them via the Exa API.