Archer v. Terre Haute & Indianapolis Railroad

Citations

• 102 Ill. 493
• 1882 Ill. LEXIS 60

Syllabus

<p>1. Jurisdiction in chancery—remedy at law. Where a party has a full and adequate remedy at law, a court of equity will not assume jurisdiction, but will remit the party to whatever remedy or defence he may have in the courts where such matters are properly cognizable.</p> <p>2. Injunction—to restrain collection of taxes—remedy at law. A court of equity will not enjoin a county collector from applying for judgment against the right of way of a railroad company for taxes due on its capital stock, on the ground the complainant claims to have succeeded to such company’s rights, the defence, if any, being available at law, and this especially when the complainant has obligated itself by contract to pay such taxes.</p> <p>3. Same—where railroad company having the use of another road agrees to advance money to the latter to pay its taxes. A court of equity will not give a party relief against that which it is his duty to do, by contract or otherwise. So, where a complainant corporation has agreed with a railway company, for a consideration, to make advances to pay its taxes, when necessary to maintain its organization, and has been put into possession of all its property, it will not be allowed to enjoin the collection of such taxes which are proper and legal, on the assumed ground of its ownership of the property.</p> <p>4. Same—whether foreign corporation may complain of tax against a domestic corporation. A foreign corporation can not interfere by bill to enjoin taxes legally or illegally assessed, under the laws of this State, against a domestic corporation, unless the former will itself be injuriously affected by the collection of such taxes, as to its property or otherwise.</p> <p>5. Taxation—as to ownership of property—not lost by contract for its use, etc. A contract between two railroad companies, whereby one is to take charge of the road of the other, with all its equipments, and operate the same as a continuous line with its own line, and exercise all the rig