Lucius Quintus Cincinnatus Lamar

Biographical details

Lucius Quintus Cincinnatus Lamar Peake v. City Of New Orleans…

To say after this contribution of the city to this fund,-a contribution without consideration except in discharge of its debt to the fund,-that because it was not expressed that the contribution was to be taken as in discharge of the indebtedness, a court of equity will permit the contractor or its assignees to treat the contribution as a donation, and charge the contributor as a debtor, would be a mockery of justice, and an insult to equity. It must be borne in mind that a city is not like a private individual, with absolute freedom of contract and donation.
Source: Wikisource

Lucius Quintus Cincinnatus Lamar United States v. Beebe (127 U.S. 338…

We are of the opinion that when the government is a mere formal complainant in a suit, not for the purpose of asserting any public right or protecting any public interest, title, or property, but merely to form a conduit through whom one private person can conduct litigation against another private person, a court of equity will not be restrained from administering the equities existing between the real parties by any exemption of the government designed for the protection of the rights of the United States alone.
Source: Wikisource

Lucius Quintus Cincinnatus Lamar Pacific Exp. Company v. Seibert…

This court has repeatedly laid down the doctrine that diversity of taxation, both with respect to the amount imposed, and the various species of property selected either for bearing its burdens or for being exempt from them, is not inconsistent with a perfect uniformity and equality of taxation in the proper sense of those terms; and that a system which imposes the same tax upon every species of property, irrespective of its nature or condition or class, will be destructive of the principle of uniformity and equality in taxation, and of a just adaptation of property to its burdens.
Source: Wikisource

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