Page:Federal Reporter, 1st Series, Volume 10.djvu/533

 KENSBTT V. 8TIVER3. 621 �ean she, without leading to a multiplicity of suits, allow her property, whenever seized for said tax, to be sold, and bring suits at law to recover its value, for she bas property in different collection districts, and the defendants have caused transcripts of said tax to be trans- ferred to different collection districts, with a view to its collection from her property in said districts, and the same bas thereby become a cloud upon her interests in real estate in the state of New York and in the state of Maryland. �The plaintiff bas filed a bill in equity in this court against the above-named defendants, setting out the foregoing allegations, and praying for a decree adjudging that the said tax or assessment is illegal and void as against her, and that the defendants have no lawful right to enforce or attempt to collect the same as against her property; and that they, and each of them, be perpetually enjoined, as collectors of United States internai revenue, from taking any Bteps or proeeedings to enforce or collect the said tax from any of her property, and from causing or permitting a transcript of said tax to be sent to any other collector of internai revenue for that purpose. �The defendants deraur to the bill, for that it does not make out a case for equitable relief, and that this court is forbidden, by section 3223 of the Revised Statutes of the United States, to grant the relief prayed in the bill, or any relief in the premises, and therefore cannot entertain the bill, or grant any relief thereon to the plaintiff. �The bill in this case is a bill to restrain the collection of a tax which purports to have been assessed under the internai revenue laws. It has no other object or purpose. A decree, as prayed for, adjudging the tax to be void as against the plaintiff, and that the defendants have no lawful right to attempt to collect it as against her property, is merely preliminary to the relief by perpetuai in- junction, which is prayed, and would be futile, for any purpose of this suit, unless followed up by a perpetuai injunetion. �The internai revenue act of July 13, 1866, (14 St. at Large, 152,) provided (section 19) as follows : �"ifo suit shall be maintained In any court for the recovery of any tax alleged to have been erroneously or illegally assessed or collected, until appeal shall have been duly made to the commissloner of internai revenue accord- ing to the provision of law in that regard, and the regulations of the secretary of the treasury estahlished in pursuaiice thereof, and a decision of said com- missioners shall be had thereon, unless such suit shall be brought within six ��� �