Marye v. Parsons, 114 U.S. 325 (1885)
U.S. Supreme CourtMarye v. Parsons, 114 U.S. 325 (1885)
Marye v. Parsons
Argued March 26-27, 1885
Decided April 20, 1885
114 U.S. 325
The contract right of a coupon holder under the Virginia Act of March 30, 1871, whereby his coupons are receivable in payment of taxes, can be exercised only by a taxpayer, and a bill in equity for an injunction to restrain tax collectors from refusing to receive them when tendered in payment of taxes will not lie in behalf of a coupon holder who does not allege himself to be also a taxpayer. Such a bill calls for a decree declaring merely an abstract right, and does not show any breach of the contract or other ground of relief.