Atchison, T. & S. F. Ry. Co. v. Sullivan

Citations

• 173 F. 456
• 97 C.C.A. 1
• 1909 U.S. App. LEXIS 5083

Syllabus

<p>1. Taxation (§ 608*) — Systematic Omission or Undervaluation — Suit to Enjoin Illegal Tax Based Thereon.</p> <p>A systematic, intentional, continuing omission or undervaluation of other taxable property, in violation of the Constitution or statute, by the taxing officers of a state or county, pursuant to a rule or practice adopted by them, the inevitable effect of which is an unjust discrimination in taxation against the property of complainant, and against other property similarly situated, will sustain a bill in equity in a national court to enjoin the collection of the tax based on the illegal discrimination.</p> <p>[Ed. Note. — Eor other cases, see Taxation, Cent. Dig. § 1234; Dec. Dig. § 608.*] ,</p> <p>2. Taxation (§ 608*) — Illegal Tax — “Adequate Remedy at Daw” — Action at Law Not as Adequate as Suit in Equity.</p> <p>The adequate renledy at law, which will deprive a court of equity of jurisdiction, must be as certain, complete, prompt, and efficient to attain the .ends of justice as the remedy in equity.</p> <p>And in a case of this nature the payment of the illegal portion of the tax and the prosecution of an action at law to recover it back is neither as prompt, certain, complete, nor efficient a remedy as a suit for an injunction against its collection.</p> <p>[Ed. Note. — Eor other cases, see Taxation, Cent. Dig. § 1238; Dec. Dig. § 60S.*</p> <p>For other definitions, see Words and Phrases, vol. 1, pp. 182-183.]</p> <p>3. Taxation (§ 60S*) — Actual Intent to Discriminate Not Essential — Law Presumes It from Effect of Acts.</p> <p>The law presumes that every man intends the natural and inevitable effect of his deeds, and that taxing officers who intentionally omit or undervalue other taxable property In violation of the Constitution or the statute, so that an undue share of the burden of taxation is necessarily thrown npon the property of complainant, intended to discriminate against its property. It is not necessary to its canse of action that the of