Bornio v. Stockdale

D. Louisiana

Bornio v. Stockdale

3 F. Cas. 909, 13 Int. Rev. Rec. 20, 1871 U.S. Dist. LEXIS 120

DecidedJanuary 10, 1871

StatusPublished

This text of 3 F. Cas. 909 (Bornio v. Stockdale) is published on Counsel Stack Legal Research, covering District Court, D. Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Bornio v. Stockdale, 3 F. Cas. 909, 13 Int. Rev. Rec. 20, 1871 U.S. Dist. LEXIS 120 (lad 1871).

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Opinion

DURELL, District Judge,

in delivering his opinion, mentioned the remarkable provision of the law above noticed, but did not deem it necessary to pass upon the constitutional questions raised, inasmuch as the injunction could be granted on another point made by the counsel for petitioner, viz., that this penalty could not in any sense be called a tax. and therefore the law which prescribes that “no suit to restrain the collection of a tax shall be maintained in any court” did not apply to such a suit as this. His honor therefore granted the injunction as prayed.

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DURELL, District Judge,

in delivering his opinion, mentioned the remarkable provision of the law above noticed, but did not deem it necessary to pass upon the constitutional questions raised, inasmuch as the injunction could be granted on another point made by the counsel for petitioner, viz., that this penalty could not in any sense be called a tax. and therefore the law which prescribes that “no suit to restrain the collection of a tax shall be maintained in any court” did not apply to such a suit as this. His honor therefore granted the injunction as prayed.

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Bluebook (online)

3 F. Cas. 909, 13 Int. Rev. Rec. 20, 1871 U.S. Dist. LEXIS 120, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bornio-v-stockdale-lad-1871.