First National Bank v. Albright
208 U.S. 548 (1908)

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U.S. Supreme Court

First National Bank v. Albright, 208 U.S. 548 (1908)

First National Bank of Albuquerque v. Albright,

No. 123

Argued January 22, 1908

Decided February 24, 1908

208 U.S. 548

Syllabus

A county treasurer accepting that part of the tax which a party assessed admits to be due is not thereby estopped to demand more,

Equity will not interfere to stop an assessing officer from performing his statutory duty for fear he may perform it wrongfully; the earliest moment is when an assessment has actually been made, and in this case held that the court would not, at the instance of a national bank, enjoin assessors in advance from making an assessment on a basis alleged to be threatened and which, if made, would be invalid under § 5219, Rev.Stat.

86 P. 548 affirmed.

The facts are stated in the opinion.

Page 208 U. S. 551

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