Page:Federal Reporter, 1st Series, Volume 7.djvu/334

 322 FEDESAL BBPOBTEB. �" The remedy is, in ]aw and in theory, adequate and perfect. The difflculty is in its execution only. The want of a remedy, and the inabil- ity to obtain the fruits of a remedy, are quite distinct, and yet they are confounded in the present proeeeding. * * * * The legal remedy is adequate and complete, and. time and the law must perfect its exe- cution." �, 2. It is Buggeated, by c&unsel for the relator, that the �board of county commissioners are authorized, by the tenus �of section 6, c. 107, Laws of Kansas of 1876, to levyand col- �lect the taxes necessary to pay the judgment. That section is �as follows : �"Wheneyer any honds shall be.issued in pursuance of the foregoing provisions,' it shall be the duty of the board of county commissioners, or themayor aM counsel of the city, to levy and collect annually, in addition to other taxes, a tas on all taxable property in such county, township, or city, sufflcient to pay the interest on ^uch bonds as the same shall become due, and to create a sinking f und sufflcient to pay said bonds at maturity ; and such tax shall be collected as other taxes are collected, and paid out by the treaSurer, upon presentation of the coupons or bonds when due at the treasurer's office, or at such place as may be specified in the petition or proposition herein mentioned." �This section prescribea no new mode of collecting and paying over these particular taxes. It must be construed as applying the machinery afforded by pre-existing laws to the collection and disbursement of the taxes provided for in that act. True, it provides in general terms that the board of county commissioners shall "levy and collect" the taxes, but it also, in the same sentence, declares that "such taxes shall be collected as other taxes are collected." This laat provision only makes clear what would probably have been the mean- ing of the section without it, since a general provision direet- ing the board of commissioners to collect a particular tax could hardiy be held to go further than to require them to proceed, according to law, to perform that duty through the proper officers and agenciea. The section further provides that the tax, when collected, shall be "paid out by the treas- urer on presentation of the coupons or bonds when due at the treasurer's ofSce," etc., which clearly shows that the board of county commissioners were not empowered to per- form that duty. Inasmuch as this section provides for the collection of the tax "as other taxes are collected," it becomes ��� �