21 Wis. 516 | Wis. | 1867
Lead Opinion
Notwithstanding the ambiguity of the act, arising out of the obscure and inconsistent provisions of the second and third sections, the intention of the legislature not to-authorize the district board to contract for and pay a greater sum than $800, without the assent of a majority of the qualified voters of the district, to be expressed by a vote at a special or annual meeting, is very plain. This appears from the first section. The contract set out in the complaint is for the-
By the Court — Ordered accordingly.
Rehearing
On a motion for a rehearing, the attorneys for the appellants argued that the object of the suit was to restrain the collection of a tax out of personal property, and to have the act of the legislature above cited, and the agreement between the district and Yost, declared void. 1. Courts will not restrain the sale of personal property for taxes, both on grounds of public policy, and because there is an adequate remedy at law. 2. The complaint assumes that the act and contract are void on their face. If this be true, all proceedings by the board under them are void, and plaintiffs have a legal remedy. An equitable action cannot be maintained for setting aside either an act of the legislature or an instrument void upon its face. Scott v. Onderdonk, 14 N. Y., 9; 2 Coms., 118; 26 Wend., 132; 9 Paige, 388; 16 Wis., 269.—The respondents’ counsel cited in reply to the latter point, Story’s Eq. Jur., §§ 688-700, and notes; Pierce on Am. R. R. Law, 400, 508; Dodge v. Woolsey, 18 How. (U. S.), 331, 341; Manderson v. Commercial Bank, 28 Pa. St., 379.
The property of the plaintiffs, seized by the treasurer of the district, and which he was about to sell at public auction to satisfy the taxes, was personal, and part of the relief demanded by the complaint consisted in restraining such sale. It is the settled rule in this court, that equity will not interfere by injunction to prevent the sale of personal property for the non-payment of a tax, where the illegality of the tax is the sole ground of complaint. Van Cott v. Supervisors Milwaukee County, 18 Wis., 247; Chicago and Northwestern R. R. Co. v. Borough of Fort Howard, ante, p. 44. We were in doubt as to how far this rule might have been overlooked or contravened in the former decision; and hence a rehearing was or
But there is another and, as it seems to us, more satisfactory reason why the remedy by injunction should prevail in this case. The action is not instituted merely for the purpose of preventing the sale of personal property for taxes illegally assessed, which may be amply redressed by a suit at law. The principal object of the action is, to annul an unauthorized contract entered into by the district board. Upon the facts stated, there can be no doubt of the fraudulent nature of the contract, or that a court of equity will set it aside at the suit of the tax-payers of the district. The taxes are levied for the purpose of carrying that contract into effect. We are of opinion that the collection of the taxes in such a ease may be stayed by injunction as a proper subsidiary ground of relief, upon the principle that the jurisdiction of the court having once rightfully attached, it shall be made effectual for all the purposes of complete relief. The court will not annul the contract and at the same time permit the officers of the district to collect the taxes, to be afterwards recovered back by a multiplicity of suits at law. It will not, when it can determine the matter, “ he a handmaid to the other courts ; nor beget a suit to be ended elsewhere.”
By the Court — TRe former judgment of this court is re-affirmed, and the cause remanded as therein directed.