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MARYE V. PARSONS, 114 U. S. 325 (1885)

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U.S. Supreme Court

Marye v. Parsons, 114 U.S. 325 (1885)

Marye v. Parsons

Argued March 26-27, 1885

Decided April 20, 1885

114 U.S. 325

Syllabus

The contract right of a coupon holder under the Virginia Act of March 30, 1871, whereby his coupons are receivable in payment of taxes, can be exercised only by a taxpayer, and a bill in equity for an injunction to restrain tax collectors from refusing to receive them when tendered in payment of taxes will not lie in behalf of a coupon holder who does not allege himself to be also a taxpayer. Such a bill calls for a decree declaring merely an abstract right, and does not show any breach of the contract or other ground of relief.





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