Page:Federal Reporter, 1st Series, Volume 3.djvu/289

 282 FEDERAL REPORTER. �the Btate effectually to legislate to impair the obligation of a contract by the enactment of a law prohibiting an adequate remedy. This oannot be tolerated, and for the purposes of this case we'will proceed as if the statute last referred to had not been passed. �It is, however, the general rule, independent of statutea like the foregoing, not to interfere by injunction, preliminary or final, to prevent the collection of taxes excessive in amount or irregularly, or illegally exacted. But this rule, sound in itself, is not inexorable. If the exaction of the tax is uncon- stitutional, and the citizen assessed has no other remedy, or if it appears that the enforcement of payment of the tax demanded will occasion irremediable oppression, the clouding of titles, or a mnltiplicity of suits, etc., an injunction may issue. State Raibroad Tax Cases, 92 U. S. 575-614. Does this case come within any of these exceptions ? The statute under which it is claimed we bave already declared to be in contravention of the federal constitution. The demand is for taxes from property which is, by contract, exempt from that burden. It is to be collected as well for the several countiea and incorporated towns, through which complainant's roads run, as for the state. The amount demanded is large — not less, including that claimed for the towns and counties, than $40,000. Its payment will be to 12 or 15 different collectors' When collected it will go into the state, county, and municipal treasuries. Once paid in, it could be reclaimed only by suits. �The number of these suits (about 40) would have neces- earily to correspond with the number of collectors, counties, and towns to whom the payments are to be made. They would be attended with delay and costs. And when a recovery was had it would be for the sum paid, without interest, and without compensation for labor and expenditures incident to the prosecution of the suits. Complainant would be exposed to aU these and many other inconveniences not enumerated. Eelief obtained with such sacrifices is entirely inadequate. There are several elements of equitable cognizance entering into the case to give this court jurisdiction, and justice de- mands the exercise of its restraining hand. The injunclio'j ����