Oliver Wendell Holmes, Jr.

“ Under the laws in force when the bonds were issued it was the duty of the county officers to levy and collect annually a tax of 30 per cent of the amount of the bonds issued, but this duty never has been performed, and the county officers evade service of writs of mandamus, or, if served, refuse to obey the writs. There is no other mode of obtaining satisfaction, and the duties of levying and assessing the tax are only those of apportioning the tax among the taxable inhabitants on the basis of the last previous assessment which has been made, and of collecting it. ”

“ Some of it may go farther than was necessary or than we should be prepared to go in a different case, but to the extent of the principles that we have laid down we apprehend that it is not open to debate. ”

“ The prayer is for the appointment of a commissioner to levy, to collect, and pay over the tax according to the Missouri law. The questions certified are:
'1. Has a district court of the United States, sitting as a court of equity, jurisdiction of such a cause? ”