35 F. 376 | U.S. Circuit Court for the District of Eastern Missouri | 1888
1. The motion to adjudge respondents guilty of contempt notwithstanding the return to the citation, like a demurrer, admits all the facts stated in the return. Complainants, as non-resident stockholders of the Missouri, Iowa & Nebraska Railway Company, on May 10,1882, obtainedaiina] decree against the then countyjudges of Scotland county and the comity collector, enjoining them and their successors in office “fromlevying or attempting to levy, collecting or in any manner attempting to collect, from or of the Missouri, Iowa & Nebraska Railway Company, any taxes whatever, state, county, school, or municipal, * * * until the expiration of the period of exemption from taxation, limited in the charter of said railway company, to-wit, until December 1, 1892.” The interest which complainants had in the property that had been exempted from taxation was that of stockholders in the railroad company that then owned the exempt property, and it was on the strength of such interest that they were allowed to maintain the bill for an injunction, and eventually secured the decree above mentioned. The respondents’ return alleges, among other things, that all the property of the Missouri, Iowa & Nebraska Railway Company to which the exemption from taxation applies, was sold under a decree of foreclosure on August 18, 1886, and that on December 3, 1886, it was delivered to and became vested in a corporation known as the “Keokuk & Western Railroad Company,” “and that the complainants have no longer any interest whatsoever in said * * * property, or in the question of the taxation thereof, or in the matter of collecting taxes thereon.” That clause of the return which I have placed in quotation, if standing alone, might be treated as a conclusion of law, and be ignored for that reason. Taken, however, in connection with the averments which precede it, (showing in what manner the complainants have been dispossessed of their interest,) the clause in question is well pleaded, and cannot be disregarded. For the purposes of the motion the foregoing averments must be taken as confessed. The question accordingly arises whether, in the face of the
2. What has been said disposes of the motion; but as the action of the court in overruling the motion on the ground above statéd does not necessarily end the proceeding, and as some other questions have been dis
3. In conclusion T will add that I see no reason to question the validity or binding force of the decree rendered in this case on May 10,1882, on account of anything contained in decision in Ex parte Ayers, 123 U. S. 443, 8 Sup. Ct. Rep. 164. The two cases, in my opinion, may be readily distinguished. In the Ayers Case, there was no doubt whatever that the officers enjoined were proceeding to do what the laws of the state of Virginia expressly required them to do. The injunction awarded against them was, in effect, an injunction against the state. In the present case no law of the state of Missouri required the officers of Scotland county to assess taxes against the property of the Missouri, Iowa & Nebraska Railway, orto bring suits for their collection if such property was exempt. The court held that the property was exempt. Its injunction, therefore, instead of commanding a state officer to refrain from doing that which a statute of the state imperatively commanded him to do, -really