Morrison Waite,
Stewart v. State of Virginia — Opinion of the Court
“ The tax-payer then files his petition, praying 'that a jury be impaneled to try the question as to whether they are genuine, legal coupons which are legally receivable for taxes, debts, and demands.' This is the only issue that can be tried, and, if finally decided in favor of the tax-payer, the coupons are to be received by the collector for such of the taxes, dues, and demands for which they were tendered as can, under the contract of the state, be paid in that way. The court has no authority under the law to determine in that proceeding what taxes may be so paid. ”
