UNITED STATES SUPREME COURT DECISIONS ON-LINE

The contract right of a coupon holder under the Virginia Act of March 30, 1871, whereby his coupons are receivable in payment of taxes, can be exercised only by a taxpayer, and a bill in equity for an injunction to restrain tax collectors from refusing to receive them when tendered in payment of taxes will not lie in behalf of a coupon holder who does not allege himself to be also a taxpayer. Such a bill calls for a decree declaring merely an abstract right, and does not show any breach of the contract or other ground of relief.