Page:Federal Reporter, 1st Series, Volume 9.djvu/899

 884 FEDERAL REPORTER. �Albant Citt Nap. Bank v. Mahee, Receiver, etc. �(Circuit Court, N. D. Ntw York. January, 1882.) �1. Taxation— Law of New York op 1881, c. 271. �Chapter 271, Lawa of New York of 1881, declared to be void on theground that it is, In effect, a legislative assessment of a tax imposed upon a body of individuals selected out of a general class, without apportionment or equality 88 between them and the general class, or as between tliemselves, and without giving them any opporlunity to be heard. �Injunction. �Amasa J. Parker, for plaintiff. �jR. W. Peckham, for defendant. �Wallacb, D. J. It was decided, upon the motion for a prelimin- ary injunction herein, that the assessment against the shareholders of the complainant was void, beoause the assessors did not comply with the provision of the statute intended to aiiord tax-payers an opportunity for the examination and correction of their assessments, which were a condition precedent to the legality of the assessment. Since that decision an act of the legislature has been passed designed to cure the invalidity of the assessment, and that act is now relied upon as a defence to the action. Chapter 271, Laws 1881. That act declares that the amounts of all assessments attempted to be levied and taxes injposed upon the shareholders in national and state banks in the city of Albany during the year 1880, as the same now appear of record in the assessment roll of the Sixth ward in said city, and now in the hands of the receiver of taxes therein, are hereby assessed and levied upon such shareholders whose names now appear in said assessment roll as assessed upon their bank shares. It f urther declares that the time limited for any party aggrieved to pro- cure a writ of certiorari to review such assessment upon the ground that it is unequal, in that the assessment has been made at a higher proportionate valuation than other property on the same roll by the same officers, and that the petitioner is or will be injured by such alleged unequal assessment, pursuant to chapter 269 of the Laws of 1880, shall not be deemed to have expired until 15 days after the act becomes a law. �With great reluctance this act must be declared in excess of the leg- islative power. The almost unlimited po wer of the legislature over tax- ation has always been acknowledged by the courts, but this act is an unprecedented exercise of that power. It will not be contended that ��� �