United States Supreme Court Cases & Opinions

U.S. Supreme Court

Dodge v. Osborn, 240 U.S. 118 (1916)

Dodge v. Osborn

No. 396

Argued October 14, 15, 1915

Decided February 21, 1916

240 U.S. 118

Syllabus

Revised Stat., § 3224, is not inapplicable to taxes imposed by the Income Tax Law of 1913, but is clearly within the contemplation of par. L of the Law, 38 Stat. 179.

The provisions of Rev.Stat., §§ 3220, 3226, 3227 are also applicable to proceeding for recovery of taxes erroneously or illegally assessed and collected under the Income Tax Law of 1913.

A suit may not be brought to enjoin the assessment or collection of a tax because of the alleged unconstitutionality of the statute imposing it.

The facts that many suits would have to be brought by persons to recover taxes paid under an unconstitutional statute and that meanwhile, under Rev.Stat., § 3187, taxes imposed become a lien and constitute a cloud on the title of property held inadequate to sustain jurisdiction of a suit in equity to restrain the collection of taxes on the ground of unconstitutionality of the statute imposing them.

There is no violation of due process of law under the Fifth Amendment in the provisions of Rev.Stat., §§ 3220, 3226 and 3227, requiring an

Page 240 U. S. 119

appeal to the Commissioner of Internal Revenue after payment of taxes and only having a right to sue after his refusal to refund.

43 App.D.C. 144 affirmed.

The facts, which involve the jurisdiction of the district court of suits brought to restrain the collection of taxes and the construction and application of §§ 3220, 3224, 3226 and 3227, Rev.Stat., are stated in the opinion.