UNITED STATES SUPREME COURT DECISIONS ON-LINE
DALTON ADDING MACHINE CO. V. VIRGINIA, 236 U. S. 699 (1915)
236 U. S. 699U.S. Supreme Court
Dalton Adding Machine Co. v. Virginia, 236 U.S. 699 (1915)
Dalton Adding Machine Company v. Virginia
No.190
Submitted March 8, 1915
Decided March 22, 1915
236 U.S. 699
Syllabus
The rule that courts should not stop state officers charged with enforcing laws from performing their statutory duty for fear they should perform it wrongly applies especially in cases of taxes and license fees.
One carrying on business which he claims is interstate, and on which the state imposes a license tax, has an adequate remedy at law by paying the tax under protest and raising the constitutional question in a suit to recover it, and where, as in this case, no special hardship is shown, the general rule that equity will not enjoin the collection of taxes where there is an adequate remedy at law applies.
213 F.8d 9 affirmed.
The facts are stated in the opinion. clubjuris