Northern Pacific Railroad v. Clark

Citations

• 153 U.S. 252
• 14 S. Ct. 809
• 38 L. Ed. 706
• 1894 U.S. LEXIS 2181

Syllabus

<p>No one can be permitted to go into a court of equity to enjoin the collection of a tax, until he has shown himself entitled to the aid of the court by paying so much of the tax assessed against him as it can be plainly seen he ought to pay.</p> <p>State Railroad Tax Oases, 92 U. S. 575, and National Bank v. Kimball, 103 IT. S. 732, affirmed and followed on this point.</p> <p>The Northern Pacific Railroad-Company, having accepted-the provisions of the act of Dakota of March 7, 1889, c. 107, became liable thereby to pay tlie designated .percentage of its gross earnings in lieu of taxes for the year 1889, which liability was not discharged by the subsequent repeal of the gross earnings act of 1889; and, having failed to make that payment, or to make a tender of what was due under one or the other modes of taxation, it is not entitled to relief in equity to enjoin the enforcement of a tax upon its property as upon the property of individuals in the counties in which the property is situated.</p>