Odlin v. Woodruff

Citations

• 31 Fla. 160

Syllabus

<p>Jurisdiction op equity to restrain trespass—tax on lawyers.</p> <p>If a tax collector seizes personal property to enforce a tax levied under an act that is unconstitutional, such seizure would be a trespass, for the redress cf which there is ample remedy at law. A court of equity has no jurisdiction to restrain a trespass upon personal property except in rare cases where the property has some peculiar intrinsic value to the owner that could not be com. pensated in money. The case of Young vs. Thomas, 17 Florida, 169, involving the constitutionality of a license tax on lawyers, approvingly referred to.</p>