The counties are not estopped from asserting the taxability of the lands by reason of having received and retained part of the moneys paid by plaintiff to the territorial treasurer under the gross earnings law: First, because the act of the plaintiff in paying such moneys was not induced or influenced by any act of the counties. Bigelow on Estoppel, p. 620; Parliman v. Young, 4 N. W. Rep. 139; Maxwell v. Bridge Co., 46 Mich. 278; Ketchum v. Duncan, 96 U. S. 659; Petring v. Dry Goods Co., 3S. W. Rep. 405; Warden vy. Baker, 11 N. W. Rep. 342; Brant v. Virginia Co., 3 Otto 326. Second, because the principle of estoppel can be invoked only in aid of justice. DeMill v. Moffat, 49 Mich. 25; Gull River Lumber Co. v. Keefe, 41 N. W. Rep. 743; Company v. Trustees, 35 N. J. Eq. 181. Third, because in the payment and receipt of the moneys there was no privity between the plaintiff and the counties. Hoople v. Hipple, 33 Ohio St. 116; Mayenborg v. Haynes, 50 N. Y. 675; Deery’s Lessee v. Cray, 5 Wall. 795. Fourth, because a public corporation can never be estopped from alleging the invalidity of a law or its own absolute want of power. Snyder v. Studebaker, 19 Ind. 462; Mattox v. Hightshue, 39 Ind. 95; Counterman v. Dublin, 38 Ohio St. 515; South Ottawa v. Perkins, 4 Otto 260; Parkersburg v. Brown, 106 U. 8. 608; Bank v. Porter, 110 U. S. 608; Dixon Co. v. Field, 111 U. 8, 83; McPherson v. Foster, 43 Iowa, 48; Hopple v. Brown Township, 13 Ohio St. 311.
The errors and irregularities in the tax proceedings furnish no ground for injunction. South Platte Land Co. v. Crete, 7 N. W. Rep. 859; Burt v. Wadsworth, 39 Mich. 126; Otoe v. Mathews, 25 N. W. Rep. 618; Otoe v. Brown, 20 N. W. Rep. 274, 641. For a discussion of the principles on which equity proceeds in cases like the present, see Chicago v. Frary, 22 Ill. 34; Albany v. Auditor, 37 Mich. 391; Wood v. Helmer, 10 Neb. 65; Warden v. Commissioners, 14 Wis. 618; Frost v. Flick, 1 Dak. 131. The fact that the various species of taxes were not carried out in separate columns would be no ground for injunetion. Railroad Co. vy. Commissioners, 11 N. W. Rep. 332; Wall v. Trumbull, 16 Mich. 228; Torrye v. Milbury, 21 Pick. 64; George v. Dean, 47 Tex. 73; Downing v. Roberts, 21 Vt. 4-41;
