Stanley Matthews

“ Greenhow, ubi supra, upheld it, because the present action was not one of specifically compel the tax collectors to receive coupons in payment of taxes, but proceeded on the ground that after the tender of coupons, in pursuance of the law of March 30, 1871, the tax collector, in distraining property for the payment of the tax as still delinquent, was guilty of a trespass. ”

“ Greenhow, where the grounds of the judgment are set out in full. It was there decided that the tax-payer had a contract right to pay his taxes in coupons, that a tender of them for that purpose, as to subsequent steps to collect the tax as delinquent, was equivalent to payment, and that a seizure of property under a levy thereafter for their non-payment was a trespass, notwithstanding any act of the general assembly to the contrary; for such an act, being in breach of the obligation of the contract of the state, is unconstitutional, and therefore null and void. ”

“ Rep. 568, 'that question is no longer open in this case, for the reason that it has long been settled that whatever has been decided here on one writ of error cannot be re-examined on a subsequent writ brought in the same suit. ”