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Dalton Adding MacHine Co. v. State Corp. Commission of Virginia

Dalton Adding Machine Company v. the State Corporation Commission of the Commonwealth of Virginia

Dalton Adding MacHine Co. v. State Corp. Comm'n of Va., 236 U.S. 699 (1915)
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Court
Supreme Court of the United States
Decided
March 22, 1915
Docket
No. 190
Judges
Holmes
Citations
236 U.S. 69935 S. Ct. 48059 L. Ed. 7971915 U.S. LEXIS 1713
Syllabus
The rule that courts should not stop state officers charged with enforcing laws from performing their statutory duty for fear they should perform it wrongly applies especially in cases of taxes and license fees. One carrying on business which he claims is interstate, and on which the State imposes a license tax, has an adequate remedy at law by paying the tax under protest and raising the constitutional question in a suit to recover it; and where, as in this case, no special hardship is shown, the general rule that equity will not enjoin the collection of taxes where there is an adequate remedy at law applies.
Summary
APPEAL PROM THE DISTRICT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF VIRGINIA. The facts are stated in the opinion.

Syllabus and headnotes are prepared by the reporter or publisher, not the court, and are not part of the opinion.

Opinion — Holmes

*700 Mr. Justice Holmes delivered the opinion of the court.

This is an appeal from an order of three. Judges denying a preliminary injunction as prayed in the appellant’s bill. The bill alleges that the appellant is a Missouri corporation, having.its factory in Missouri, that it obtains orders for its machines in Virginia through drummers, considers and accepts or rejects them' in Missouri, and, if it accepts, forwards the machine from its factory. In some cases the possible .customer is allowed to try a machine previously forwarded and in the hands of the Virginia agent, and if he is accepted as a purchaser and desires to keep it, is permitted to do so. The appellant contends that its business in Virginia is wholly interstate. A statute of Virginia requires foreign corporations doing business there to obtain a license from the State Corporation Commission, to pay a fee, &c., and it is alleged that the Cojnmission threatens to take proceedings to enforce the statute and the penalties provided for disobeying it against the appellant, contrary to Article I, § 8, of the Constitution. The’appellant further alleges that it has reason to fear and fears a multiplicity of proceedings and the imposition of many fines and that it will suffer irreparable loss from even a temporary interference with its affairs, through loss of sales and prestige, help , to its competitors and encouragement of similar proceedings in other States. 213 Fed. Rep. 889.

The court, below remarked that it was not contended that the statute was unconstitutional but was alleged only that it was feared that it might be enforced in such a way as to contravene the Commerce Clause and suggested that if proceedings should be instituted by the Commission there would be a hearing before it, with a right to appeal to the Supreme Court of Appeals, and, upon a proper showing, to take the. case to this court, and that there was nothing to indicate that the Commis *701 sion would not give the appellant a fair hearing or would attempt to enforce the law against it in an oppressive way. On this ground, without expressing an. opinion as to the liability of the appellant, under the statute, it held that no case for an injunction was made out.

We agree with the District Court in its conclusion and in its grounds. Like it we leave on one side the merits of the appellant’s claim of immunity and confine. ourselves to deciding that no reason is shown for anticipating the ordinary course of the law. We also leave aside the question whether the action of the Commission-is or is not the action of a court protected from interference on' the part of the courts of the United States. Rev. Stat., § 720.

Prentis v. Atlantic Coast Line, 211 U. S. 210 , 226, 230. The general principle is that it is not for the courts to stop officers of this kind from performing their statutory duty for fear that they should perform it wrongly.

First Nat. Bank of Albuquerque v. Albright, 208 U. S. 548, 553 . Especially is this true in the matter of collecting taxes and license fees.

Boise Artesian Hot & Cold Water Co.

v. Boise City, 213 U. S. 276 . The appellant has an adequate remedy at law in its right to raise the constitutional question if proceedings arfe taken against it, or, it seems,. to recover the money if it pays under protest. No special circumstances áre shown, that we can notice, to take this case out of the ordinary rule.

Indiana Mfg. Co.

v. Koehne, 188 U. S. 681, 690 .

Decree affirmed.

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

Cited by 39 cases

View all citing references →
1915: 11916: 31919: 11920: 11921: 21923: 11925: 11928: 11930: 21932: 31933: 11934: 21935: 31936: 31937: 21938: 31939: 11943: 11953: 11956: 11963: 11966: 11980: 11981: 11982: 119152026peak 1916 · 3

Relies on it most ⓘ

  1. Tyler Pipe Industries, Inc. v. Department of Revenue638 P.2d 1213 (Wash. 1982)
  2. Precision Castings Co. v. Boland13 F. Supp. 877 (W.D.N.Y. 1936)
  3. Myers v. Bethlehem Shipbuilding Corp.303 U.S. 41 (1938)
  4. Broderick v. American General Corporation71 F.2d 864 (4th Cir. 1934)
  5. Heller Bros. Co. v. Lind86 F.2d 862 (D.C. Cir. 1936)
  6. Allegheny Airlines, Inc. v. Fowler261 F. Supp. 508 (S.D.N.Y. 1966)

Most recent

  1. Tyler Pipe Industries, Inc. v. Department of Revenue638 P.2d 1213 (Wash. 1982)
  2. Lewis v. Younger653 F.2d 1258 (9th Cir. 1981)
  3. Lewis v. Younger653 F.2d 1258 (9th Cir. 1980)
  4. Allegheny Airlines, Inc. v. Fowler261 F. Supp. 508 (S.D.N.Y. 1966)
  5. Davis v. BARR, STATE TAX COMM.157 So. 2d 505 (Miss. 1963)
  6. Atchison, Topeka & Santa Fe Railway Co. v. City of Chicago136 F. Supp. 476 (N.D. Ill. 1956)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 3

DepthCaseCited by
Boise Artesian Hot & Cold Water Co. v. Boise City, 213 U.S. 276 (1909) 163
Ind. Mfg. Co. v. Koehne, 188 U.S. 681 (1903) 42
First Nat. Bank of Albuquerque v. Albright, 208 U.S. 548 (1908) 39

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