Wilson v. Illinois Southern Ry. Co., 263 U.S. 574 (1924)

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Wilson v. Illinois Southern Railway Company

No. 131

Argued January 3, 1924
Decided January 14, 1924
263 U.S. 574

APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES

FOR THE EASTERN DISTRICT OF ILLINOIS

1. When the jurisdiction of the district court rests solely upon a claim under the Constitution, the merits are open upon a direct appeal to this Court. P. 576.

2. A railroad company, alleging that its property had been overvalued by a state board, erroneously and fraudulently, and out of all proportion to other property, sued the collectors of five counties, among which the assessment had been apportioned, to restrain them from proceeding in their respective county courts to collect the taxes. Held that, in view of the many suits involved and the insuperable difficulty of determining through them the proper amount and apportionment of the assessment, the plaintiff’ remedy by defense of those proceeding was not an adequate remedy at law. P. 576.

3. In a suit in the federal court to restrain collection of taxes upon the ground of fraudulent overassessment, a state statute authorizing review of assessments by appeal to a state court, but not clearly applicable where fraud is the ground, cannot be accepted as an adequate remedy ousting the equity jurisdiction. P. 577.

Affirmed.