Court Cases Cited Within This Web Site
McMillen v. Anderson, 95 U.S. 37 (1877)
 

A Louisiana case in which the defendant claims the plaintiff, acting as tax collector, unlawfully seized property for an allegedly unpaid license fee.

The plaintiff argued that “Although taxes may be collected summarily and without the aid of the courts, there must be due process of some kind. It is not in the power of the legislature to make any process due process of law. The so-called license, the collection of which is resisted by the plaintiff, is, in reality, a tax. A license to sell liquor is granted only by the parish; the State then taxes the occupation or traffic.”

The plaintiff noted that the statutes provided no opportunity to be heard until after the license fee was paid, thus denying due process and that, “The act deprives the plaintiff of his property without due process of law, because it condemns him without a hearing…No one can be condemned without an opportunity to be heard.”

The Supreme Court agreed taxes can be collected summarily, “The mode of assessing taxes in the States by the Federal government, and by all governments, is necessarily summary, that it may be speedy and effectual. By summary is not meant arbitrary, or unequal, or illegal. It must, under our Constitution, be lawfully done. But that does not mean, nor does the phrase ‘due process of law’ mean, by a judicial proceeding.”

Unfortunately, the plaintiff never challenged the actual tax, thus by silence agreed the tax was owed. So in essence, the arguments presented by the plaintiff were moot. Always challenge the debt.

Full text: McMillen v. Anderson, 95 U.S. 37 (1877)