Allen v. Baltimore and Ohio Railroad Co.
114 U.S. 311 (1885)

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U.S. Supreme Court

Allen v. Baltimore and Ohio Railroad Co., 114 U.S. 311 (1885)

Allen v. Baltimore and Ohio Railroad Company

Argued March 25-26, 1885

Decided April 20, 1885

114 U.S. 311

Syllabus

The general questions arising and argued in this case are fully discussed and decided in the case of Poindexter v. Greenhow, ante,114 U. S. 270.

The remedy by injunction to prevent the collection of taxes by distraint upon the rolling stock, machinery, cars, and engines, and other property of railroad corporations, after a tender of payment in tax receivable coupons, is sanctioned by repeated decisions of this Court, and has become common and unquestioned practice, in similar cases, where exemptions have been claimed in virtue of the Constitution of the United States, the ground of the jurisdiction being that there is no adequate remedy at law.

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