William Howard Taft

“ The payment of taxes was not to be enforced by distraint or levy, but by legal proceedings in a civil suit for the collection of a debt in which the owner might appear and defend on any legal ground, including discrimination. The complainant there brought his bill without taking any of the steps offered by the statute as an administrative remedy and ignored the defense he might make in the suit to collect the tax. The question here is different. The remedy to be taken by the taxpayer against excessive assessment is by petition in equity. ”

“ The evidence further showed that the assessment of intangible personalty was at a much less percentage of true value than that of real estate. The fact seemed to be that stocks and bonds were not generally returned at all, and when they were returned they were assessed at a mere nominal figure. The condition in respect to the low valuations was attributed by several of the taxing officials, who were witnesses for the complainant, in part to the arbitration method. ”

“ McKey, 249 F. 51, 161 C. C. A. 111; Knox v. Alwood (D. C.) 228 F. 753; Webb v. Buckalew, 82 N. Y. 555. When the case came again to the Supreme Court on the second application for injunction by the tax authorities, it was dismissed for varying reasons of the four judges. Certainly in view of the holding by two of them that the act of 1918 repealed the provision for arbitration, it could not be said to be a judgment binding the parties to the validity of the award. We agree with the District Judge that no estoppel grew out of the injunction suits. ”

“ Second. Did the act of 1918 render the award a nullity? Two of the state Supreme Court judges held that it did. Four federal judges have agreed with them. The sections of the act of 1918 here applicable were the first, third fifth, seventh, and eighth. ”

“ Filing a protest at the time of payment does not change the rule.'
In Georgia the statutory methods for levy, assessment and collection of taxes are not merely cumulative they are exhaustive. Richmond County v. Steed, 150 Ga. 229, 103 S. E. 253; State v. Western & Atlantic R. R. Co., 136 Ga. 619, 71 S. E. 1055. It would seem to follow that the only remedy intended to be furnished in Georgia in such a case as this was by injunction in equity against excessive assessments. If the remedy by law is doubtful, equitable relief may be had. Wilson v. Ill. So. ”