23 Fla. 404 | Fla. | 1887
The Chief-Justice delivered the opinion of the court r
Appellant filed a bill in chancery against appellee, alleging that the latter had, under the provisions of “ An Act regulating the sale of beef under circumstances therein provided for,” approved February 16,1885, been appointed by the County Commissioners of Alachua county clerk for the precinct of Gainesville, and that Bradford, as such clerk, collects from and requires appellant to pay him twenty-five
The grounds of the demurrer interposed to the bill are— first, that the complainant has an adequate remedy at law; and, 2d, the bill shows that such moneys as have been collected were voluntarily paid by complainant, and defendant is lawfully entitled to retain them.
The Chancellor sustained the demurrer.
The provisions of the statute mentioned in the bill are as follows : It provides that in every market or place where fresh beef, killed in the county, is offered tor sale, it shall be the duty of the butcher or vendor offering the same for sale to bring to such market or place the ears and hide of each beef for inspection. It provides also for the appointment by the County Commissioners of a clerk, who is to .inspect the ears and hides, and keep a true record ®f all marks and brands and colors of such ears and hides, which
The payments which have been made by the complainant, or appellant, to the appellee, do not entitle him to resort to equity for their recovery. If the circumstances of' the paying have been such that the complainant is entitled to recover them, he has ample remedy at law. Burroughs on Taxation, 267, 268; Cooley on Taxation, 565, et seq ; Railroad Co. vs. Commissioners, 98 U. S., 541. The mere-fact that the appellee may be or is insolvent doe3 not create an equitable jurisdiction for such recovery. If we regard the moneys which have passed from the complainant to the defendant as having been extorted, or as collections-enforced, instead of voluntary payments, what' we have said is still applicable.
The mere fact that the statute under which the clerk is-appointed is alleged to be unconstitutional is of itself no-ground for resorting to a court of equity as to the illegality of his office. An information in the nature of a quo warranto is the proper remedy in such a case. 2 High on Injunctions, §1312; State ex rel. vs. Jones, 16 Fla., 306; Tappan vs. Gray, 7 Hill, 259.
Where taxes are a personal charge or against personal property, the remedy at law is presumptively adequate, and the mére illegality of the tax is not ground' for equitable jurisdiction.» Cooley on Taxation, 538 ; 1 High on Injunctions, 496; Baldwin vs. Tucker, 16 Fla., 268; Morrison vs. McCullom, 14 Fla., 414. It is only where the remedy at law is inadequate that equity will interfere in such a case.
The decree of the Chancellor sustaining the demurrer and dismissing the bill is affirmed.