20 F. 422 | U.S. Circuit Court for the District of Western Wisconsin | 1884
These cases are brought by complainants, being natural persons and corporations, citizens of Minnesota and Missouri, — one against the town of Hayward, in Sawyer county, and one against the town of Lorraine, in Polk county, Wisconsin, — to obtain a perpetual
It i dll bo evident, from this brief statement of the complainants’ case, .hat the questions involved are of grave importance to the state and t > holders of pine lands. There is also a question of jurisdiction i i the case almost as important, and which it will be essential first t) consider.
In >rder to enable this court to tio up the hands of the local state autho cities, and stay the collection of the ordinary state, county, and munii ipal taxes, it must proceed upon clear and established principles cf equity jurisdiction. By the law of congress (see section 3224,
In the first of the ahove-entitled cases there are eight complainants, some of them corporations and some of them natural persons, citizens of Minnesota and Missouri. They are all severally interested in the subject-matter of the suit; and as to six out of the eight, their claims amount to less than $500. In the other, one of the two complainants has a claim of less than that sum. I think it clear that those whose claims are not of such an amount as to give the court jurisdiction if their suits had been severally brought, cannot, by joining with cithers whose claims exceed $500, give this court jurisdiction of those cases.. See King v. Wilson, 1 Dill. 555; Adams v. Board of Com'rs, McCahon, 235; 2 Abb. Pr. (N. S.) 12; Township of Bernards v. Stebbins, 3 Sup. Ct. Rep. 252, and cases cited. This leaves two complainants in one case and one in the other; certainly not a very formidable exhibit, so far as numbers are concerned, to bring the case within the principle contended for, allowing that they can sp join together. But can they so join ? Their interests are, in every important sense, several. There is no unity or community of interest between them as regards the subject-matter of the suit. They but have a common interest in the law of the case, which is not enough. If they brought actions at law they could not join. I think it quite as clear that they cannot join in equity.
If the town authorities were attempting to levy a tax unauthorized by law, all property owners would have a common interest and be affected alike. They might join, or one or more might sue for themselves and all others similarly situated, and one suit in equity might determine the whole controversy. But here is no complaint that the tax is not legal. The gist of the complaint is that the assessor has extended it against property not subject to assessment. Each complainant must make his own case upon the facts. One might succeed and another fail. I know of no case, and have been referred to none,
It was contended by counsel on the argument that, as the state law 'orbids the bringing of replevin against the tax collector, there is n< > adequate remedy at law. I cannot concur in this view. The com dainants have an adequate remedy at law in paying the tax de-man led, and suing the town to recover it back. I am aware that som i of the state courts, particularly in Illinois, have gone a consid-era! ie way in the direction of allowing an injunction to restrain the colh etion of a tax. But we have seen, and may see further by a refei once to the decisions, what is the attitude of the general govern-men fc, legislative and judicial, upon this subject. And the general
doct dne holds good by the weight of authority, state and national, that equity will not interfere except in special cases, as of fraud, to sav? a multiplicity of suits, or prevent irreparable injury, or a cloud upo: i title to land. See Dows v. City of Chicago, 11 Wall. 108; Hannewenkle v. Georgetown, 15 Wall. 548; Cummings v. Nat. Bank, 101 U. S. 153; State Railroad Tax Cases, 92 U. S. 575; High, Inj. § 496; Van Cott v. Sup’rs of Milwaukee, 18 Wis. 247; Cramer v. Sup’rs of Milwaukee, Id. 257; Mills v. Gleason, 11 Wis. 470; Quinney v. Town of Stockbridqe, 33 Wis. 505; Brewer v. Springfield, 97 Mass. 152; Cooey, Tax’n, 538.
Ii i the judgment of the court this case comes fairly within the principle of Dows v. Chicago, 11 Wall. 108, and should be ruled by that cas?. And though the court in Cummings v. The Bank, 101 U. S. 157 use language which might, taken apart from any particular state of f¡ ets, seem to approve a somewhat broader rule, it will be consid-ere! that what was said was with reference to the facts then before the ¡ourt, which facts brought the case within the principle of taking juri: diction to prevent a multiplicity of suits. The ease of Dows v. City of Chicago is affirmed in State Railroad Cases, supra, and the
For these reasons the motions must be denied and the complainants’ bills dismissed. And as these questions of jurisdiction dispose of the case, it will not be necessary or proper to express any opinion upon the merits of the legal questions presented by the bills, though very ably and exhaustively discussed upon the argument.