Summary

Portrait of Samuel Freeman Miller Samuel Freeman Miller Heine v. Levee Commissioners — Opinion of the Court

It is, however, the experience of every day and of all men, that debts are created which are never paid, though the creditor has exhausted all the resources of the law. It is a misfortune which in the imperfection of human nature often admits of no redress. The holder of a corporation bond must in common with other men submit to this calamity, when the law affords no relief.
Source: Wikisource

Portrait of Samuel Freeman Miller Samuel Freeman Miller Heine v. Levee Commissioners — Opinion of the Court

Whether this be the true doctrine of a court of equity to the full extent here claimed we need not decide. Nor need we decide whether taxes once lawfully levied are, until paid, a lien on the property against which they are assessed, though it is laid down in the very careful work of Judge Dillon, that taxes are not liens upon the property against which they are assessed, unless made so by the charter, or unless the corporation is authorized by the legislature to declare them to be liens.
Source: Wikisource

Portrait of Samuel Freeman Miller Samuel Freeman Miller Heine v. Levee Commissioners — Opinion of the Court

It is very clearly shown that the total failure of ordinary remedies does not confer upon the court of chancery an unlimited power to give relief. Such relief as is consistent with the general law of the land, and authorized by the principles and practices of the courts of equity, will, under such circumstances, be administered.
Source: Wikisource

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