Stanley Matthews

“ So far as the contract was to receive the coupons of the complainant in payment of taxes and other dues to the state, there is no breach, for he does not allege that any of them have been tendered by any tax-payer or debtor to the state in payment of taxes or other dues; nor that there has been a refusal on the part of any tax collector, or other officer of the state charged with the collection and receipt of taxes and dues to the state, to receive them in payment therefor. Personally the complainant has no right to offer them for such purpose, for he owes no taxes or other debt to the state. ”

“ The appellee, who was complainant below, a citizen of New York, filed his bill in equity, in the circuit court of the United States for the Eastern district of Virginia, against Mortion Marye, described as 'Auditor of the Commonwealth of Virginia;' Samuel C. Greenhow, treasurer of the city of Richmond ”

“ There must be a litigation upon actual transactions between real parties, growing out of a controversy affecting legal or equitable rights as to person or property. All questions of law arising in such cases are judicially determinable. ”