US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for


Subscribe to Cases that cite 281 U. S. 121 RSS feed for this section

U.S. Supreme Court

Henrietta Mills v. Rutherford, 281 U.S. 121 (1930)

Henrietta Mills v. Rutherford

No. 270

Argued March 5, 1930

Decided April 14, 1930

281 U.S. 121


1. A suit to enjoin the collection of a state tax, as violative of the Fourteenth Amendment, upon the ground that the taxing officials, in making the assessment, arbitrarily and intentionally valued the plaintiff's property much above its true value, while assessing all other property in the county at only 60% of true value, will not lie in the federal court if the plaintiff has a plain, adequate and complete remedy at law. Jud.Code § 267; U.S.C. Title 28, § 384. P. 281 U. S. 123.

2. It must appear that the enforcement of the tax would cause irreparable injury, or that there are other special circumstances bringing the case under some recognized head of equity jurisdiction, before the aid of a federal court of equity can be invoked. P. 281 U. S. 124.

3. The mere fact that the validity of the tax may be tested more conveniently by a bill in equity than by an action at law does not justify resort to the former. Id.

4. In this case, under § 7979, Consolidated Statutes of North Carolina, the taxpayer had an adequate remedy at law by first paying the tax and then suing to recover it. P. 281 U. S. 125.

5. The Act of Congress cited supra, has reference to the adequacy of the remedy on the law side of the federal courts. P. 281 U. S. 126.

6. The enforcement in the federal courts of new equitable rights created by states is subject to the qualification that such enforcement must not impair any right conferred, or conflict with any inhibition imposed, by the Constitution or laws of the United States. P. 281 U. S. 127.

7. A state statute conferring a merely remedial right to enjoin collection of invalid taxes cannot enlarge the right to proceed in a chanroblesvirtualawlibrary

Page 281 U. S. 122

federal court sitting in equity, and the federal court may therefore be obliged to deny an equitable remedy which the plaintiff might have had in a state court. P. 281 U. S. 127.

8. The Act of Congress, supra, though it does not extend to the jurisdiction of the federal court, governs the proceedings in equity, and, unless the case is one where the objection may be treated as waived by the party entitled to raise it, the prohibition is not to be disregarded. P. 281 U. S. 128.

3 F.2d 570 affirmed.

Certiorari, 280 U.S. 541, to review a decree of the circuit court of appeals which affirmed a decree of the district court dismissing a bill to enjoin the collection of a state tax.

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™