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英语翻译
Without violation of the due process clause,the sale of collateral under the terms of a contract may be enjoined,if such sale would hinder the preparation or consummation of a proposed railroad reorganization,provided the injunction does no more than delay the enforcement of the contract.145 A provision that claims resulting from rejection of an unexpired lease should be treated as on a parity with provable debts,but limited to an amount equal to three years rent,was held not to amount to a taking of property without due process of law,since it provided a new and more certain remedy for a limited amount,in lieu of an existing remedy inefficient and uncertain in result.146 A right of redemption allowed by state law upon foreclosure of a mortgage was unavailing to defeat a plan for reorganization of a debtor corporation where the trial court found that the claims of junior lienholders had no value.147
Right to Sue the Government .--A right to sue the Government on a contract is a privilege,not a property right protected by the Constitution.148 The right to sue for recovery of taxes paid may be conditioned upon an appeal to the Commissioner and his refusal to refund.149 There was no denial of due process when Congress took away the right to sue for recovery of taxes,where the claim for recovery was without substantial equity,having arisen from the mistake of administrative officials in allowing the statute of limitations to run before collecting a tax.150 The denial to taxpayers of the right to sue for refund of processing and floor stock taxes collected under a law subsequently held unconstitutional,and the substitution of a new administrative procedure for the recovery of such sums,was held valid.151 Congress may cut off the right to recover taxes illegally collected by ratifying the imposition and collection thereof,where it could lawfully have authorized such exactions prior to their collection.152
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Without violation of the due process clause,the sale of collateral under the terms of a contract may be enjoined,if such sale would hinder the preparation or consummation of a proposed railroad reorganization,provided the injunction does no more than delay the enforcement of the contract.145 A provision that claims resulting from rejection of an unexpired lease should be treated as on a parity with provable debts,but limited to an amount equal to three years rent,was held not to amount to a taking of property without due process of law,since it provided a new and more certain remedy for a limited amount,in lieu of an existing remedy inefficient and uncertain in result.146 A right of redemption allowed by state law upon foreclosure of a mortgage was unavailing to defeat a plan for reorganization of a debtor corporation where the trial court found that the claims of junior lienholders had no value.147
Right to Sue the Government .--A right to sue the Government on a contract is a privilege,not a property right protected by the Constitution.148 The right to sue for recovery of taxes paid may be conditioned upon an appeal to the Commissioner and his refusal to refund.149 There was no denial of due process when Congress took away the right to sue for recovery of taxes,where the claim for recovery was without substantial equity,having arisen from the mistake of administrative officials in allowing the statute of limitations to run before collecting a tax.150 The denial to taxpayers of the right to sue for refund of processing and floor stock taxes collected under a law subsequently held unconstitutional,and the substitution of a new administrative procedure for the recovery of such sums,was held valid.151 Congress may cut off the right to recover taxes illegally collected by ratifying the imposition and collection thereof,where it could lawfully have authorized such exactions prior to their collection.152
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