Edward Douglass White, Dodge v. Osborn — Opinion of the Court
“ It is true the complaint contains averments that unless the taxes are enjoined many suits by other persons will be brought for the recovery of the taxes paid by them, and also that by reason of § 3187, Rev. Stat. (Comp. Stat. 1913, § 5909) , making the tax a lien on plaintiffs' property, the assessment of the taxes would constitute a cloud on plaintiffs' title. ”
Edward Douglass White, Dodge v. Osborn — Opinion of the Court
“ Stat. 1913, § 5947) , applice to all assessments of taxes, made under color of their offices, by internal revenue officers charged with general jurisdiction of the subject of assessing taxes against tobacco manufacturers. The remedy of a suit to recover back the tax after it is paid is provided by statute, and a suit to restrain its collection is forbidden. The remedy so given is exclusive, and no other remedy can be substituted for it . . . Cheatham v. United States (Cheatham v. Norvekl) 92 U.S. 85, 88, 23 L. ed. 561, 562, and again in State R. Tax Cases, 92 U.S. 575, 613, 23 L. ed. ”
Edward Douglass White, Dodge v. Osborn — Opinion of the Court
“ Ct. Rep. 646; Pittsburgh, C. C. & St. L. R. Co. v. Board of Public Works, 172 U.S. 32, 43 L. ed. 354, 19 Sup. Ct. Rep. 90; Pacific Steam Whaling Co. v. United States, 187 U.S. 447, 451, 452, 47 L. ed. ”
