Other Free Encyclopedias :: Law Library - American Law and Legal Information :: American Law Encyclopedia Vol 6 :: Maxim - The Foundations Of Equity, "he Who Seeks Equity Must Do Equity.", "he Who Comes Into Equity Must Come With Clean Hands." - "Equity follows the law.", "Equity acts specifically.", "Equity regards substance rather than form."

Maxim - "between Equal Equities The Law Will Prevail."

When two parties want the same thing and the court cannot in good conscience say that one has a better right to the item than the other, the court will leave it where it is. For example, a company that had been collecting sales tax and turning it over to the state government found that it had overtaxed and overpaid by 2 percent. It applied for a refund, but the state refused. The court upheld the state on the ground that the money really belonged to the customers of the company. Since the company had no better right to the money than the state, the court left the money with the state.

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