Allen v. Baltimore and Ohio Railroad Co.,
Annotate this Case
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
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.