Hazard v. O'Bannon

Citations

• 38 F. 220
• 1889 U.S. App. LEXIS 2125

Syllabus

<p>1. TAXATION — ASSESSMENT—BOARDS OF EQUALIZATION — INJUNCTION.</p> <p>A bill to restrain a levy under a tax-bill alleged that an appeal was duly taken to the board of equalization, which was duly heard, and the valuation reduced, but that this action by the board was illegal and erroneous, and that the board proceeded without any authority of law, and without any jurisdiction, to fix the value on the premises. Rev. St. Mo. §§ 6672-6674, confers upon the board power to hear complaints, and to equalize the valuation and assessments upon property; and provides that this shall be done by raising the valuation of such property as in their opinion has been returned too low. and reducing such as has been returned too high; that they shall hear and determine all appeals made from the valuation of an assessor, in a summary way, and correct and adjust the assessment accordingly. Held, that the bill failed to show any such illegality in the action of the board as would authorize the court to interfere.</p> <p>2. Same.</p> <p>Rev. St. Mo. § 2722, provides that the remedy by injunction shall exist in all cases where an injury to property is threatened, and to prevent the doing of any “legal wrong,’’when, in the opinion of the court, an adequate remedy cannot be aiforded by an action for damages. Held that, conceding that this section confers on the federal court the right to award an injunction whenever the state court may do so, it does not authorize an injunction when the board of equalization has acted in good faith, and in conformity with law, as no “legal wrong” has been or will be done, though complainant’s property is overvalued.</p> <p>8. Same — Federal Courts — Jurisdiction.</p> <p>The fact that a writ of eertiortwi has been sued out in the state court to review the proceedings of the board of equalization, and that that proceeding is still pending, does not entitle the complainant to apply to the federal court to stay the collection of the tax until that proceeding i