Joseph P. Bradley

“ It cannot be denied that bills in equity to restranin the collection of taxes illegally imposed have frequently been sustained. But it is well settled that there ought to be some equitable ground for relief besides the mere illegality of the tax; for it must be presumed that the law furnishes a remedy for illegal taxation. It often happens, however, that the case is such that the person illegally taxed would suffer irremediable damage, or be subject to vexatious litigation, if he were compelled to resort to his legal remedy alone. ”

“ The city charter is special as it relates to a single district or municipality, but the railroad assessment act is quite as special, as relating to a single subject of taxation. The one gives general powers of assessment and taxation to the city, but the other directs that railroad property shall be assessed and valued by the board of equalization in a particular way. Is not the last law even more special in character than the first? ”

“ For example, if the legal remedy consisted only of an action to recover back the money after it has been collected by distress and sale of the tax-payer's lands, the loss of his freehold by means of a tax sale would be a mischief hard to be remedied. Even the cloud cast upon his title by a tax under which such a sale could be made, would be a grievance which would entitle him to go into a court of equity for relief. ”