Morrison Waite

“ We agree with the Supreme Court of the State that the 'proceeding' contemplated by the act of 1877 was not 'instituted' when the repeal took place. The tender and deposit of the bills laid the foundation for the authorized proceeding, but did not institute it. ”

“ There is no new contract, but a new way of enforcing an old one.
By the act of 1878 the remedy thus given has been taken away, with no saving in favor of tenders already made, except to give those who have made such tenders the right to pay their taxes under protest, without penalty, in sixty days, and sue to recover back what they have thus paid. They have still all their old remedies unless they have been taken away by the act of 1878, which is not the question here. All we have to decide is, w ether that act has taken away from Trenholm the remedy he had under the one of 1877. ”