U.S. Supreme Court
Thompson v. Allen County, 115 U.S. 550 (1885)
Thompson v. Allen County
Argued November 12-13, 1885
Decided November 23, 1885
115 U.S. 550
The proposition that the levy and collection of taxes, though they are to be raised for the satisfaction of judgments against counties or towns, is not within the jurisdiction of a court of equity reviewed and reaffirmed.
The fact that the remedy at law by mandamus for levying and collecting taxes has proved ineffectual, and that no officers can be found to perform the duty of levying and collecting them, is no sufficient ground of equity jurisdiction.
The principle is the same where the proper officers of the county or town have levied the tax and no one can be found to accept the office of collector of taxes. This gives no jurisdiction to a court of equity to fill that office or to appoint a receiver to perform its functions.
The inadequacy of the remedy at law which sometimes justifies the interference of a court of equity does not consist merely in its failure to produce the money, a misfortune often attendant upon all remedies, but that in its nature or character it is not fitted or adapted to the end in view, for in this sense the remedy at law is adequate -- as much so, at least, as any remedy which chancery can give.
The facts which make the case are stated in the opinion of the Court. chanroblesvirtualawlibrary