McDonald v. Murphree

Citations

• 45 Miss. 705

Syllabus

<p>1. Taxes —injunction—jurisdiction oh equity. — The allegation in a bill that the tax collector is about to proceed to oolleot an illegal tax will not confer jurisdiction on a court of equity.</p> <p>2. Same—what will warrant injunction.—To warrant an injunction of the collection of a tax there must be some special circumstances attending a threatened injury of this hind, distinguishing it from a common trespass, and bringing the case under some recognized head of equity jurisdiction.</p> <p>3. Same—when court oh equity wild interhere. — Courts of equity will interfere in such case to prevent irreparable mischief, orto suppress multiplicity of suits and expensive litigation.</p> <p>i. Same — same.—It is only where there is no adequate remedy at law that courts of equity will interfere to restrain the collection of a tax.</p> <p>5. Same—case cited and conhirmed.— The case of Coulson v. Harris, 13 Miss. 728, cited and declared to be decisive of this case.</p>