Louis Brandeis, Keokuk Hamilton Bridge Company v…
“ Before the suit was begun it had been decided that the taxing statute was valid, that the property was subject to taxation, that it was assessable as real estate, and that the assessment should be made, as was done, by the county assessor, and not by the State Board of Equalization. The amount of the tax payable was therefore the only matter in controversy. Under such circumstances a plaintiff seeking an injunction must aver payment or tender of the amount of taxes confessedly due, or at least offer to pay such amount as the court may find to be justly and equitably due. ”
