Bailey v. George,
259 U.S. 16 (1922)

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U.S. Supreme Court

Bailey v. George, 259 U.S. 16 (1922)

Bailey v. George

No. 590

Argued March 7, 8, 1922

Decided May 15, 1922

259 U.S. 16


A bill to enjoin a levy and sale of property to satisfy a penalty prescribed as a tax by an unconstitutional act of Congress will not lie in face of the inhibition of Rev.Stats. § 3224 when it sets up no extraordinary circumstances rendering that section inapplicable and exhibits no reason why the legal remedy of payment under protest and action to recover would not be adequate. P. 259 U. S. 19.

274 F. 639 reversed.

Appeal from a decree of the district court permanently enjoining a collector and his deputy from collecting an assessment under the Federal Child Labor Tax Law. See also Child Labor Tax case, post 20.

Page 259 U. S. 19

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