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46 Mo. 394

Barrow v. Davis

Supreme Court of Missouri

Decided August 15, 1870

Supreme Court of Missouri · decided 1870-08-15

<p>1. Revenue — School taxes, collection^of — Injunction to restrain, contains no equity. — A bill for injunction to restrain a county collector from collecting school taxes alleged to have been irregularly and fraudulently levied, contains no equity, and should be dismissed. If the assessment be void it will not protect the officer, nor will a sale under it divest the plaintiff of bis property. The wrong can bo folly compensated, and the injury is not in any sense irreparable.</p>

Relies on Sayre v. Tompkins

Good law ✅— No negative treatment on recordhow we know

Decided 1870-08-15

How this case has been cited

Cited by 7 later decisions — most recently April 1907

1 district · 6 state decisions

301870188018901900decided

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

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Wagner, Judge,

¶1delivered the opinion of the court.

¶2Plaintiffs filed their bill in the Macon County Circuit Court, praying for an injunction to restrain Forbes, the collector of the revenue, from the collection of certain school taxes which they alleged were irregularly and fraudulently levied. The court dismissed the bill as containing no equity, and its judgment was affirmed in the District Court.

¶3In a case entirely similar in this court, it was said : “This is not a proper case for equitable relief. If the assessment be void, as alleged, it will not protect the officer, nor will a sale divest the *395plaintiff of his property. The wrong can be fully compensated for at law. It is not in any sense an irreparable injury, and no reason exists for transferring the jurisdiction over such cases from law to equity. There is as yet no authority of this court, that we are aware of, to warrant this relief, and we arc not disposed to make one by sanctioning the present proceeding.” (Per Leonard, J., in Sayre v. Tompkins, 23 Mo. 443.)

¶4Let the judgment be affirmed.

The other judges concur.
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