SULLY v. DRENNAN & Others

Citations

• 113 U.S. 287
• 5 S. Ct. 453
• 28 L. Ed. 1007
• 1885 U.S. LEXIS 1681

Syllabus

<p>The assignment by a railroad company of a tax voted by a township to aid in the construction of its railroad, conveys the rights of the company subject to all the equities between the company and the tax-payers, if it conveys it at all.</p> <p>In a suit by a tax-payer to invalidate such tax, by reason of failure of the company to comply with conditions precedent to its collection, the company and the assignee are necessary parties with an interest opposed to that of the tax-payer; the trustees of the township and the county treasurer are also necessary parties with an interest different from that of the tax-payer.</p> <p>Harter v. Kernoehan, 103 U. S. 562, distinguished from this ease.</p>