Central Railroad v. Bourbon County, 116 U.S. 538

Mr. Chief-Justice Waite

delivered the opinion of the court.

This motion is denied. Cases in which ‍‌‌​​‌‌​​‌​​​‌​​​‌‌‌​‌‌‌​​​​​‌​​​​​‌​‌‌‌‌‌‌‌‌​‌‌​‌​​‌‌‌​‌​‌​​‌‌​‌‌​​‌‌‌‌​‌‌‌​​​​​‌‌‌​‌‌​​​‌​‌‌‌‌​‍the execution of the revenue laws of a State have been enjoined or stayed are only to be advanced on motion of the State or the party claiming ‍‌‌​​‌‌​​‌​​​‌​​​‌‌‌​‌‌‌​​​​​‌​​​​​‌​‌‌‌‌‌‌‌‌​‌‌​‌​​‌‌‌​‌​‌​​‌‌​‌‌​​‌‌‌‌​‌‌‌​​​​​‌‌‌​‌‌​​​‌​‌‌‌‌​‍under such laws. Rev. Stat. § 949. Here the motion is made by the party taxed, and the suit is by the county claiming under the tax laws for ‍‌‌​​‌‌​​‌​​​‌​​​‌‌‌​‌‌‌​​​​​‌​​​​​‌​‌‌‌‌‌‌‌‌​‌‌​‌​​‌‌‌​‌​‌​​‌‌​‌‌​​‌‌‌‌​‌‌‌​​​​​‌‌‌​‌‌​​​‌​‌‌‌‌​‍the recovery of a tax. Inasmuch as the county does not move we cannot presume that “the operations .of the government of the State will be embarrassed ‍‌‌​​‌‌​​‌​​​‌​​​‌‌‌​‌‌‌​​​​​‌​​​​​‌​‌‌‌‌‌‌‌‌​‌‌​‌​​‌‌‌​‌​‌​​‌‌​‌‌​​‌‌‌‌​‌‌‌​​​​​‌‌‌​‌‌​​​‌​‌‌‌‌​‍by delay.” Under the rule announced in Hoge v. Richmond & Danville Railroad Co., 93 U. S. 1, it must be shown that such will be the effect of delay before a case will ‍‌‌​​‌‌​​‌​​​‌​​​‌‌‌​‌‌‌​​​​​‌​​​​​‌​‌‌‌‌‌‌‌‌​‌‌​‌​​‌‌‌​‌​‌​​‌‌​‌‌​​‌‌‌‌​‌‌‌​​​​​‌‌‌​‌‌​​​‌​‌‌‌‌​‍be advanced, even on motion by the State or those claiming under it.

Motion denied.

Case Details

Case Name: Central Railroad v. Bourbon County

Court Name: Supreme Court of the United States

Date Published: Feb 1, 1886

Citations: 116 U.S. 538; 6 S. Ct. 601; 29 L. Ed. 725; 1886 U.S. LEXIS 1794

Court Abbreviation: U.S.