Pacific Express Co. v. Seibert
Supreme Court of the United States
APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE WESTERN DISTRICT OF MISSOURI. The court stated the case as follows: This was a suit in equity by the Pacific Express Company, a Nebraska corporation, against John M. Seibert, state auditor, and John M. Wood, attorney general, of the State of Missouri, to restrain and enjoin the collection of certain alleged illegal taxes assessed against the company under the provisions of an act of the Missouri legislature, which…
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APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE WESTERN DISTRICT OF MISSOURI. The court stated the case as follows: This was a suit in equity by the Pacific Express Company, a Nebraska corporation, against John M. Seibert, state auditor, and John M. Wood, attorney general, of the State of Missouri, to restrain and enjoin the collection of certain alleged illegal taxes assessed against the company under the provisions of an act of the Missouri legislature, which was claimed to be in conflict with the constitution of Missouri and the Constitution of the United States. The act in…
1Opinion of the CourtJustice Lamar
According to the view we take of the case, it is not necessary to inquire into the special equities set forth in the bill and, relied upon in the argument for complainant to show that this record presents a case for the interposition of a federal court, for the purpose of restraining the assessment or collection of a' state tax. The primary and fundamental ground on which the maintenance of such a suit rests is the unlawfulness of the tax against which relief is sought, or, in other words, the invalidity or unconstitutionality of the legislative act under the authority of which the tax is…
2Cases cited13 opinions
- Barbier v. ConnollySupreme Court of the United States · 1884
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Soon Hing v. CrowleySupreme Court of the United States · 1885
- Leloup v. Port of MobileSupreme Court of the United States · 1888
- Missouri Pacific Railway Co. v. HumesSupreme Court of the United States · 1885
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3Cited by183 opinions
- Gulf, Colorado & Santa Fé Railway Co. v. EllisSupreme Court of the United States · 1897
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Shaffer v. CarterSupreme Court of the United States · 1920
- Packard v. BantonSupreme Court of the United States · 1924
- Nashville, Chattanooga & St. Louis Railway v. BrowningSupreme Court of the United States · 1940
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