33 Barb. 322 | N.Y. Sup. Ct. | 1861
By the Court,
The complaint in this case asks to have the defendants restrained from collecting a tax, which it is alleged was illegally imposed upon the plaintiffs, upon the ground that the plaintiffs were a foreign corporation, and had no place of business in this state. To this complaint the defendants demurred.
The point raised in this case was decided in Heywood v. City of Buffalo, (14 N. Y. Rep. 534;) all the judges holding that equity should not be applied to to restrain the collection of a tax or assessment which was void. (Fuller v. Allen and others, S. C. May term 1858.) In Van Doren v. The Mayor &c, of
Clerke, Sutherland and Ingraham, Justices.]
The plaintiffs, in submitting this case, have not seen fit to furnish any authorities sustaining the action, and we therefore conclude that there are none.
The judgment appealed from should be affirmed.