Paul, 30 Minn. 294; Dean v. Madison, 9 Wis. 402; Crooke v. Andrews, 40 N. Y. 547; Cooley on Taxation, 2d Ed. 780.
A tax levied under an unconstitutional law, or under a void law, or under no law at all, or on property exempt by law from taxation, is absolutely void, and its collection may be enjoined and the maxim—“he who asks equity must do equity”—which defendant invokes, can have no application for the reason that the defendant has no “equity” to receive such a tax and consequently the plaintiff is under no obligation to pay or tender any part of it. Louisville Railroad Co. v. Gaines, 3 Fed. Rep. 266; Earl v. Duras, 13 Neb. 234; Union Pacific Railroad Co. v. Cheyenne, 113 U. S. 516; Savings Bank v. City of Adrian, 33 N. W. Rep. 304; Morris Canal Co. v. Jersey City, 12 N. J. Eq. 227; Railroad Co. v. Jersey City, 9 N. J. Eq. 434; Jones v. Davis, 35 Ohio St. 474; Cook County v. Railroad Co., 35 Ill. 460; Railroad Co. v. McLean, 17 Ill. 291; Gates v. Barrett, 79 Ky. 295; Railroad Co. v. Warren Co., 5 Bush 243; Christie v. Malden, 23 W. Va. 667; Wright v. Railroad Co., 64 Ga. 796; Smith v. Long, 20 Fla. 697; Gould v. Mayor of Atlanta, 55 Ga. 678; Railroad Co. v. Wright, 68 Ga. 311; Kimball v. Merchants Saving Co., 89 TIL 611; Ramsey v. Hoeger, 76 Ill. 432; Railroad Co. v. Cole, 75 IIL 591; Drake v. Phillips, 40 Ill. 385; Knight v. Flatrock Turnpike Co., 45 Ind. 134; Riley v. Western Union Telegraph Co., 47 Ind. 511; Northern Pacific Railroad Co. v. Traill Co. 115 U. S. 600; Minnesota Linseed Oil Co. v. Palmer, 20 Minn. 468; Mayall v. City of St. Paul, 30 Minn. 294; Dean v. Charleton, 23 Wis. 590; Railroad Co. v. Taylor Co., 52 Wis. 37. A tax levied by persons not created by law the proper officers for that purpose, is absolutely void, even though the tax itself may be authorized by law, and its collection may be enjoined, the maxim having no application, for the reasou that only those officers can levy taxes to whom the statutes entrusts that duty, and hence a tax not levied by such officers is no tax at all and the plaintiff is under no obligation to payit. Town of Ottawa v. Walker, 21 Ill. 605; Collins v. Davis, 10 N. W. Rep. 643; Lemont v. Singer Stone Co., 98 Til. 94; Palmer v. Rich, 12 Mich. 415; Kinyon v. Duchene, 21 Mich. 498; Winston v. Railroad Co., 1 Baxt. 60; Greenwell v. Commonwealth, 78 Ky.320. A tax whichis partly legal and partly
