Singer Sewing MacHine Co. of NJ v. Benedict

Citations

• 229 U.S. 481
• 33 S. Ct. 942
• 57 L. Ed. 1288
• 1913 U.S. LEXIS 2461

Syllabus

<p>Under § 723, Rev. Stat., a bill in equity does not lie in the courts' of the United States where a plain, adequate and complete remedy can be had at law.</p> <p>Where it is obvious that there is a remedy at law, it is the duty of the court to interpose that objection sua sponte to a suit in equity.</p> <p>Where, as in this case, there has been no waiver on the part of the defendant, the objection is, available in the appellate court.</p> <p>The. illegality or unconstitutionality of a state or municipal tax is not itself a ground for equitable relief in the Federal courts. Boise Water Co. v. Boise City, 213 U. S. 276.</p> <p>The state courts cannot define the equity jurisdiction of the Federal courts; but where the state courts have held that a suit in equity could be maintained in the courts of the state,the same suit can be maintained in the Federal court having jurisdiction in other respects.</p> <p>In Colorado one paying an illegal tax has a remedy at law to recover it back, and the fact that the tax list is prima fa.cie evidence of the amount due does not make it conclusive.</p> <p>The fraud, accident or mistake necessary to justify an equitable action to enjoin the collection of a tax must be more than mere illegality.</p>