First National Bank v. Albright, 208 U.S. 548 (1908)

First National Bank of Albuquerque v. Albright,


No. 123


Argued January 22, 1908
Decided February 24, 1908
208 U.S. 548

APPEAL FROM THE SUPREME COURT
OF THE TERRITORY OF NEW MEXICO

Syllabus

A county treasurer accepting that part of the tax which a party assessed admits to be due is not thereby estopped to demand more,

Equity will not interfere to stop an assessing officer from performing his statutory duty for fear he may perform it wrongfully; the earliest moment is when an assessment has actually been made, and in this case held that the court would not, at the instance of a national bank, enjoin assessors in advance from making an assessment on a basis alleged to be threatened and which, if made, would be invalid under § 5219, Rev.Stat.

86 P. 548 affirmed.

The facts are stated in the opinion.