Samuel Freeman Miller

“ Whether taxes levied in obedience to contract obligations, or under judicial direction, can be collected through a receiver appointed by a court of chancery, if there be no public officer charged with authority from the legislature to perform that duty, is not decided, as the case does not require it.'
But though the question was not then decided, and it is urged upon us now, we see no more reason to hold that the collection of taxes already assessed is a function of a court of equity than the levy or assessment of such taxes. ”

“ If the common-law court can compel the assessment of a tax, it is quite as competent to enforce its collection as a court of chancery. Having jurisdiction to compel the assessment, there is no reason why it should stop short, if any further judicial power exists under the law, and turn the case over to a court of equity. Its sheriff or marshal is as well qualified to collect the tax as a receiver appointed by the court of chancery. The difficulty is that no power exists in either court to fill the vacancy in the office of tax collector ”

“ A court of law possesses no power to levy taxes. Its power to compel officers who are lawfully appointed for that purpose, in a case where the duty to do so is clear, and is strictly ministerial, rests upon a ground very different from and much narrower than that under which a court of chancery would act in appointing its own officer either to assess or collect such a tax. ”

“ The plaintiff has no remedy at law; for, the common-law court in rendering judgment has done all that it can do, and the local tribunal, by levying the required tax, and seeking the aid of a special collector to collect it, has done all that it can do. There is no suggestion, or even pretense, that the taxpayers who are sued dispute the regularity of the assessment made against them by the county court. ”

“ It is a misfortune which, in the imperfection of human nature, 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.' The court added that the exercise of the power of taxation belonged to the legislature and not to be judiciary, and, in that case, it had delegated the power to the levee commissioners. 'If that body has ceased to exist, the remedy is in the legislature, either to assess the tax by special statute, or to vest the power in some other tribunal. ”

“ Admitting their legal liability for the specific amounts assessed against them, and conceding that what they owe must, when paid, go in satisfaction of Thompson's judgments, they dispute the authority of any judicial tribunal to compel them to pay it over. With money in their hands, equitably belonging to the judgment creditor, they walk out of the court whose judgments remain unsatisfied, announcing, in effect, that they will hold negotiations only with a 'special collector,' who has no existence. ”

“ No such power has ever yet been exercised by a court of chancery. The appointment of its own officer to collect taxes levied by order of a common-law court is as much without authority as to appoint the same officer to levy and collect the tax. ”

“ Nothing remains to be done, except to collect from individuals specific sums of money which they are under legal obligation to pay. The collection of these sums will not interfere with any discretion with which the Allen county court is invested by law; for, by its own order, made in conformity with the law of the state, and by the judgment in the mandamus proceedings, the sums due from the individual defendants, and from other taxpayers, has been set apart for the payment of Thompson's judgments. ”

“ In the one case the officers exist, the duty is plain, the plaintiff has a legal right to have these officers perform that duty for his benefit, and the remedy to compel this performance, namely, the writ of mandamus, has been a wellknown process in the hands of the courts of common law for ages. ”