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The Right To Enjoin Collection Of Taxes, Saul D. Herman
The Right To Enjoin Collection Of Taxes, Saul D. Herman
Washington Law Review
By Chapter 62, Laws of 1931, an attempt is made by the legislature to change the rule heretofore existing in this state relative to injunction against assessment and collection of taxes. From the early case of Andrews v. King County to the recent case of Willapa Elec. Co. v. Pacific County the right of the courts of this state to enjoin the collection of taxes has been again and again reiterated. Chapter 62, Laws of 1931, prohibits enjoining the collection of taxes except in two cases, viz., where the law under which the tax is levied is illegal, and where …