Dalton Adding MacHine Co. v. State Corp. Commission of Virginia

Citations

• 236 U.S. 699
• 35 S. Ct. 480
• 59 L. Ed. 797
• 1915 U.S. LEXIS 1713

Syllabus

<p>The rule that courts should not stop state officers charged with enforcing laws from performing their statutory duty for fear they should perform it wrongly applies especially in cases of taxes and license fees.</p> <p>One carrying on business which he claims is interstate, and on which the State imposes a license tax, has an adequate remedy at law by paying the tax under protest and raising the constitutional question in a suit to recover it; and where, as in this case, no special hardship is shown, the general rule that equity will not enjoin the collection of taxes where there is an adequate remedy at law applies.</p>