Supreme Court of the United States December 4, 1899, 68 (Arkansas Building and Loan Assn. v. Madden)

Mr. Chief Justice Fuller,

after stating the case, delivered the opinion of the court.

The rule is that the collection of taxes under state authority will not be enjoined by a court of the United States on the sole ground that the tax is illegal, but it must appear that the party taxed has no adequate remedy by the ordinary processes of the law, and that there are special circumstances -bringing