fair
assessment
real
estate
assn
mcnary
argued
october
decided
december
held
principle
comity
bars
taxpayers
damages
actions
brought
federal
courts
redress
allegedly
unconstitutional
administration
state
tax
system
principle
comity
bars
federal
courts
granting
damages
relief
cases
necessary
decide
whether
tax
injunction
act
standing
alone
bar
actions
pp
prior
enactment
tax
injunction
act
prohibits
district
courts
enjoining
suspending
restraining
assessment
levy
collection
state
tax
plain
speedy
efficient
remedy
may
state
courts
decisions
cases
seeking
equitable
relief
state
taxation
handed
enactment
predecessor
recognized
doctrine
equitable
restraint
remedies
law
adequate
particularly
applicable
suits
challenging
constitutionality
state
tax
laws
delicate
balance
federal
authority
state
governments
concomitant
respect
accorded
state
tax
laws
federal
pp
legislative
history
tax
injunction
act
suggest
congress
intended
deference
state
tax
matters
limited
actions
enumerated
act
thus
principle
comity
predated
act
restricted
passage
pp
vitality
comity
principle
demonstrated
decision
great
lakes
dredge
dock
huffman
federal
courts
may
render
declaratory
judgments
constitutionality
state
tax
laws
although
act
raised
possible
bar
suit
raised
case
found
unnecessary
determine
whether
act
construed
prohibit
declaratory
relief
decision
based
instead
principles
federalism
necessity
respect
state
taxing
schemes
thus
demonstrating
vitality
comity
principle
also
applicability
actions
seeking
remedy
injunctive
relief
pp
damages
actions
less
disruptive
state
tax
systems
actions
enjoin
collection
taxes
recovery
damages
first
require
determination
unconstitutionality
state
tax
scheme
fully
intrusive
equitable
actions
barred
comity
principles
moreover
intrusiveness
actions
exacerbated
doctrine
monroe
pape
authorizing
immediate
resort
federal
without
first
exhausting
state
remedies
whenever
state
actions
allegedly
infringe
constitutional
rights
addition
intrusiveness
judgment
maintenance
suit
intrude
enforcement
state
scheme
pp
rehnquist
delivered
opinion
burger
white
blackmun
powell
joined
brennan
filed
opinion
concurring
judgment
marshall
stevens
joined
post
david
newburger
argued
cause
petitioners
briefs
susan
spiegel
steve
vossmeyer
james
gamble
thomas
wehrle
argued
cause
respondents
brief
respondents
mcnary
et
al
andrew
minardi
john
ashcroft
michael
boicourt
filed
brief
respondents
williams
et
al
john
enright
william
costello
eugene
griffin
michael
baccash
filed
brief
international
association
assessing
officers
amicus
curiae
justice
rehnquist
delivered
opinion
action
required
reconcile
two
somewhat
intermittent
conflicting
lines
authority
whether
damages
action
may
brought
redress
allegedly
unconstitutional
administration
state
tax
system
district
eastern
district
missouri
held
suits
barred
tax
injunction
act
principle
comity
appeals
eighth
circuit
affirmed
equally
divided
sitting
en
banc
granted
certiorari
resolve
conflict
among
courts
appeals
affirm
setting
forth
facts
think
description
past
times
divergent
decisions
may
shed
light
upon
proper
disposition
case
even
enactment
recognized
important
sensitive
nature
state
tax
systems
need
restraint
deciding
cases
affect
systems
justice
field
wrote
shortly
enactment
upon
taxation
several
chiefly
rely
obtain
means
carry
respective
governments
utmost
importance
modes
adopted
enforce
taxes
levied
interfered
little
possible
delay
proceedings
officers
upon
duty
devolved
collecting
taxes
may
derange
operations
government
thereby
cause
serious
detriment
public
dows
chicago
wall
district
courts
shall
enjoin
suspend
restrain
assessment
levy
collection
tax
state
law
plain
speedy
efficient
remedy
may
courts
state
hereinafter
act
contrasted
statute
line
cases
holdings
respect
shortly
justice
field
wrote
vital
vulnerable
nature
state
tax
systems
congress
enacted
familiar
language
every
person
color
statute
ordinance
regulation
custom
usage
state
territory
subjects
causes
subjected
citizen
person
within
jurisdiction
thereof
deprivation
rights
privileges
immunities
secured
constitution
laws
shall
liable
party
injured
action
law
suit
equity
proper
proceeding
redress
although
legislation
enacted
conditions
existed
south
time
cast
general
language
applicable
illinois
whose
names
mentioned
debates
answer
state
law
enforced
give
relief
federal
remedy
supplementary
state
remedy
latter
need
first
sought
refused
federal
one
invoked
thus
two
divergent
lines
authority
respecting
access
federal
courts
adjudication
constitutionality
state
laws
govern
case
one
hand
antecedent
basis
comity
principle
matthews
rodgers
supra
boise
artesian
water
boise
city
supra
bars
least
federal
injunctive
challenges
state
tax
laws
added
authority
decision
great
lakes
dredge
dock
huffman
supra
holding
declaratory
judgments
barred
basis
comity
hand
doctrine
originating
monroe
pape
supra
comity
apply
involved
litigant
challenging
constitutionality
state
action
may
proceed
directly
federal
divergence
views
mind
turn
facts
case
challenge
administration
state
tax
laws
implicates
lines
authority
hold
least
actions
need
decide
principle
comity
controls
ii
petitioner
fair
assessment
real
estate
association
nonprofit
corporation
formed
taxpayers
louis
county
county
promote
equitable
enforcement
property
tax
laws
missouri
petitioners
david
lynn
cassilly
real
property
recent
improvements
county
petitioners
filed
suit
alleging
respondents
county
tax
assessors
supervisors
director
revenue
three
members
missouri
state
tax
commission
deprived
equal
protection
due
process
law
unequal
taxation
real
property
complaint
focuses
two
specific
practices
respondents
first
petitioners
allege
county
properties
new
improvements
assessed
approximately
current
market
value
properties
without
new
improvements
assessed
approximately
current
market
value
disparity
allegedly
results
respondents
failure
reassess
old
property
regular
basis
last
general
reassessment
occurred
second
petitioners
allege
property
owners
successfully
appeal
property
assessments
cassillys
specifically
targeted
reassessment
next
year
petitioners
previously
sought
relief
respondents
assessments
state
proceedings
petitioner
david
cassilly
others
brought
action
state
circuit
ordered
respondent
antonio
reassess
real
property
county
direct
appeal
however
missouri
reversed
ground
state
tax
commission
circuit
supervise
reassessment
process
state
ex
rel
cassilly
riney
en
banc
cassillys
appealed
tax
assessed
home
county
board
equalization
received
reduction
assessed
value
home
assessed
cassillys
appealed
board
equalization
appeal
pending
commencement
litigation
cassillys
brought
action
federal
seeking
actual
damages
amount
overassessments
punitive
damages
respondent
petitioner
fair
assessment
sought
actual
damages
amount
expenses
incurred
efforts
obtain
equitable
property
assessments
members
actions
award
damages
first
require
declaration
respondents
administering
state
tax
violated
petitioners
constitutional
rights
iii
indicated
discussion
part
comity
cases
thus
far
barred
federal
courts
granting
injunctive
declaratory
relief
state
tax
cases
decide
today
principle
comity
bars
federal
courts
granting
damages
relief
cases
decide
whether
act
standing
alone
require
result
correctness
result
case
demonstrated
examination
decisions
legislative
history
act
decision
great
lakes
case
recent
recognition
principles
federalism
prior
enactment
virtually
federal
cases
challenging
state
taxation
sought
equitable
relief
consequently
restraint
state
tax
matters
based
upon
traditional
doctrine
courts
equity
stay
hand
remedies
law
plain
adequate
complete
see
matthews
rodgers
singer
sewing
machine
benedict
boise
artesian
water
boise
city
even
basis
equity
law
cases
recognized
doctrine
equitable
restraint
notable
application
boise
artesian
water
supra
carried
peculiar
force
matthews
supra
suits
challenging
constitutionality
state
tax
laws
restraint
particularly
appropriate
delicate
balance
federal
authority
state
governments
concomitant
respect
accorded
state
tax
laws
federal
matthews
explained
reason
guiding
principle
equitable
restraint
peculiar
force
cases
suit
like
present
one
brought
enjoin
collection
state
tax
courts
different
though
paramount
sovereignty
scrupulous
regard
rightful
independence
state
governments
times
actuate
federal
courts
proper
reluctance
interfere
injunction
fiscal
operations
require
relief
denied
every
case
asserted
federal
right
may
preserved
without
policy
equitable
restraint
based
notions
comity
completely
clear
federal
courts
state
tax
cases
indeed
senate
report
bill
become
referred
existing
practice
federal
courts
entertaining
suits
state
officers
examination
cases
era
demonstrates
however
practice
resulted
repudiation
principle
comity
determinations
available
state
remedies
adequately
protect
federal
rights
asserted
see
grosjean
american
press
gully
interstate
natural
gas
cert
denied
see
also
note
federal
interference
assessment
collection
state
taxes
harv
rev
note
tax
injunction
act
suits
monetary
relief
chi
rev
nn
congress
response
practice
federal
courts
enactment
motivated
large
part
comity
concerns
said
act
last
term
statute
roots
equity
practice
principles
federalism
recognition
imperative
need
state
administer
fiscal
operations
tully
griffin
last
consideration
principal
motivating
force
behind
act
legislation
first
foremost
vehicle
limit
drastically
federal
district
jurisdiction
interfere
important
local
concern
collection
taxes
cong
rec
remarks
sen
bone
rosewell
lasalle
national
bank
omitted
vitality
comity
principle
perhaps
best
demonstrated
decision
great
lakes
dredge
dock
huffman
several
louisiana
taxpayers
brought
action
federal
district
seeking
declaratory
judgment
state
tax
law
applied
unconstitutional
void
although
raised
possible
bar
suit
raised
case
found
unnecessary
inquire
whether
words
statute
may
construed
prohibit
declaration
federal
courts
concerning
invalidity
state
tax
instead
opinion
considerations
led
federal
courts
equity
refuse
enjoin
collection
state
taxes
save
exceptional
cases
require
like
restraint
use
declaratory
judgment
procedure
ibid
considerations
course
principles
federalism
scrupulous
regard
rightful
independence
state
governments
times
actuate
federal
courts
proper
reluctance
interfere
injunction
fiscal
operations
require
relief
denied
every
case
asserted
federal
right
may
preserved
without
interference
state
internal
economy
administration
inseparable
assaults
federal
courts
validity
state
taxation
necessarily
attends
injunctions
interlocutory
final
restraining
collection
state
taxes
considerations
moment
persuaded
federal
courts
equity
deny
relief
taxpayer
quoting
matthews
rodgers
principle
comity
recognized
relied
upon
several
recent
cases
dealing
matters
state
taxes
fullest
articulation
given
familiar
language
younger
harris
case
held
traditional
principles
equitable
restraint
bar
federal
courts
enjoining
pending
state
criminal
prosecutions
except
extraordinary
circumstances
th
underlying
reason
restraining
courts
equity
interfering
criminal
prosecutions
reinforced
even
vital
consideration
notion
comity
proper
respect
state
functions
recognition
fact
entire
country
made
union
separate
state
governments
continuance
belief
national
government
fare
best
institutions
left
free
perform
separate
functions
separate
ways
concept
represents
system
sensitivity
legitimate
interests
state
national
governments
national
government
anxious
though
may
vindicate
protect
federal
rights
federal
interests
always
endeavors
ways
unduly
interfere
legitimate
activities
never
forgotten
slogan
federalism
born
early
struggling
days
union
occupies
highly
important
place
nation
history
future
iv
arguments
primarily
addressed
applicability
act
petitioners
contend
damages
actions
inherently
less
disruptive
state
tax
systems
injunctions
declaratory
judgments
therefore
barred
prior
decisions
petitioners
emphasize
claim
seeks
recovery
individual
state
officers
state
coffers
doctrine
qualified
immunity
protect
officers
actions
thus
avoid
chilling
administration
missouri
tax
scheme
disagree
petitioners
recover
damages
unless
district
first
determines
respondents
administration
county
tax
system
violated
petitioners
constitutional
rights
effect
district
must
first
enter
declaratory
judgment
like
barred
great
lakes
convinced
determination
fully
intrusive
equitable
actions
barred
principles
comity
moreover
intrusiveness
actions
exacerbated
nonexhaustion
doctrine
monroe
pape
taxpayers
petitioners
able
invoke
federal
judgments
without
first
permitting
state
rectify
alleged
impropriety
addition
intrusiveness
judgment
maintenance
suit
intrude
enforcement
state
scheme
district
case
stated
allow
suits
cause
disruption
revenue
collection
systems
equal
caused
anticipatory
relief
state
tax
collection
officials
summoned
federal
defend
assessments
claims
refunds
well
prayers
punitive
damages
merely
assertion
tax
collected
willfully
maliciously
discriminatory
certain
type
property
allowance
claims
result
source
appellate
review
state
property
tax
classifications
supp
case
therefore
controlled
principles
articulated
even
enactment
followed
later
decisions
matthews
great
lakes
recovery
damages
civil
rights
act
first
requires
declaration
determination
unconstitutionality
state
tax
scheme
halt
operation
damages
actions
less
actions
injunction
hale
state
officers
federal
every
time
taxpayer
alleged
requisite
elements
claim
consider
interference
contrary
scrupulous
regard
rightful
independence
state
governments
times
actuate
federal
courts
matthews
therefore
despite
ready
access
federal
courts
provided
monroe
progeny
hold
taxpayers
barred
principle
comity
asserting
actions
validity
state
tax
systems
federal
courts
taxpayers
must
seek
protection
federal
rights
state
remedies
provided
course
remedies
plain
adequate
complete
may
ultimately
seek
review
state
decisions
see
huffman
pursue
matthews
rodgers
supra
adequacy
available
missouri
remedies
issue
case
district
expressly
found
petitioners
means
rectify
consider
unjust
situation
state
processes
petitioners
contest
finding
addition
missouri
expressly
held
plaintiffs
petitioners
may
assert
claim
state
see
stafford
muster
shapiro
columbia
union
national
bank
trust
accordingly
judgment
appeals
affirmed
footnotes
compare
fulton
market
storage
cullerton
cert
denied
fair
assessment
real
estate
mcnary
supra
ludwin
city
cambridge
bland
mchann
cert
denied
held
chapman
houston
welfare
rights
organization
jurisdictional
counterpart
narrower
scope
latter
doubt
claim
denial
due
process
equal
protection
fourteenth
amendment
petitioners
asserted
come
narrower
construction
adopted
chapman
supra
unnecessary
pursue
difference
result
reach
today
foreshadowed
decision
last
term
rosewell
lasalle
national
bank
wherein
stated
even
tax
injunction
act
bar
interference
state
tax
administration
principles
federal
equity
may
nevertheless
counsel
withholding
relief
see
great
lakes
dredge
dock
huffman
need
decide
case
whether
comity
spoken
also
bar
claim
requires
scrutiny
whatever
state
tax
assessment
practices
facial
attack
tax
laws
colorably
claimed
discriminatory
race
course
yet
broadly
interpreted
civil
rights
act
permit
federal
damages
actions
state
violations
constitutional
rights
brought
prior
exhaustion
state
remedies
see
monroe
pape
closest
case
federal
damages
action
suit
refund
state
taxes
allegedly
assessed
violation
fourteenth
amendment
first
national
bank
board
county
commissioners
consistent
deference
state
tax
matters
speak
today
held
action
barred
parties
failure
exhaust
available
state
remedies
although
declaratory
actions
available
seldom
used
see
note
federal
declaratory
judgments
validity
state
taxes
yale
justice
brennan
cogently
explained
reasons
behind
deference
state
tax
administration
special
reasons
justifying
policy
federal
noninterference
state
tax
collection
obvious
procedures
mass
assessment
collection
state
taxes
administration
adjudication
taxpayers
disputes
tax
officials
generally
complex
necessarily
designed
operate
according
established
rules
state
tax
agencies
organized
discharge
responsibilities
accordance
state
procedures
federal
declaratory
relief
available
test
state
tax
assessments
state
tax
administration
might
thrown
disarray
taxpayers
might
escape
ordinary
procedural
requirements
imposed
state
law
pendency
federal
suit
collection
revenue
challenged
law
might
obstructed
consequent
damage
state
budget
perhaps
shift
state
risk
taxpayer
insolvency
moreover
federal
constitutional
issues
likely
turn
questions
state
tax
law
like
issues
state
regulatory
law
properly
heard
state
courts
perez
ledesma
concurring
part
dissenting
part
federal
courts
reached
conclusion
example
advertiser
wallace
supp
md
concluded
lthough
perhaps
less
coercive
anticipatory
relief
less
intrusive
refund
damage
award
plaintiff
seeks
especially
request
punitive
damages
still
designed
deter
collection
taxes
assessed
defendants
evangelical
catholic
communion
thomas
supp
correctly
stated
elementary
constitutional
rights
must
found
abridged
order
damages
recovered
civil
rights
action
thus
plaintiffs
action
recover
damages
without
determination
taxation
newbury
property
effected
violation
constitutional
rights
make
determination
effect
issuing
declaratory
judgment
regarding
constitutionality
tax
levied
plaintiffs
prohibited
issuing
declaratory
judgment
also
precluded
matter
law
adjudicating
plaintiffs
damages
claims
discern
significant
difference
purposes
principles
recognized
case
remedies
plain
adequate
complete
phrase
used
articulating
doctrine
equitable
restraint
plain
speedy
efficient
within
meaning
see
tully
griffin
hillsborough
cromwell
great
lakes
dredge
dock
huffman
matthews
rodgers
phrases
refer
obvious
precept
plaintiffs
seeking
protection
federal
rights
federal
courts
remitted
state
remedies
federal
rights
thereby
lost
numerous
federal
decisions
treated
adequacy
state
remedies
body
law
federal
courts
look
seeking
determine
occasions
comity
spoken
today
justice
brennan
justice
marshall
justice
stevens
justice
join
concurring
judgment
agree
judgment
district
dismissing
petitioners
complaint
affirmed
arrive
conclusion
different
route
agree
case
jurisdiction
federal
courts
action
damages
brought
pursuant
express
congressional
authority
governed
applying
principle
comity
grounded
solely
notion
appropriate
division
responsibility
federal
state
judicial
systems
subject
constitutional
constraints
exclusively
congress
responsibility
determine
jurisdiction
federal
courts
federal
courts
historically
acted
within
assigned
jurisdiction
accordance
established
principles
respecting
prudent
exercise
equitable
power
practice
lends
credence
authority
asserts
today
renounce
jurisdiction
entire
class
damages
actions
brought
pursuant
petitioners
david
cassilly
lynn
cassilly
owners
real
property
louis
county
mo
petitioner
fair
assessment
real
estate
association
fair
corporation
formed
real
estate
taxpayers
louis
county
promote
equitable
enforcement
real
property
tax
laws
state
missouri
respondents
public
officials
responsible
execution
real
property
tax
laws
louis
county
july
petitioners
filed
action
district
eastern
district
missouri
pursuant
contending
respondents
willfully
intentionally
systematically
deprived
rights
due
process
equal
protection
fourteenth
amendment
inequitable
property
tax
assessments
petitioners
alleged
respondents
assessed
properties
recent
improvements
roughly
current
true
market
value
older
homes
average
current
market
value
alleged
respondents
targeted
reassessment
real
property
upon
successful
appeal
prosecuted
prior
year
cassillys
sought
compensatory
damages
measured
difference
taxes
paid
several
years
prior
action
amount
contended
owing
assessed
average
rate
sought
compensation
expenses
incurred
sporadic
attempts
remedy
alleged
unlawful
assessment
resort
state
administrative
mechanisms
substantial
punitive
damages
respondent
fair
sought
money
damages
amount
expenses
incurred
course
efforts
obtain
equitable
enforcement
state
real
property
tax
law
district
dismissed
complaint
holding
action
barred
tax
injunction
act
principles
comity
supp
judgment
district
affirmed
equally
divided
vote
appeals
eighth
circuit
sitting
en
banc
ii
opinion
sets
principle
comity
strong
policies
favoring
federal
forum
vindicate
deprivations
federal
rights
resolves
issue
favor
comity
view
conflict
conceivably
justify
unprecedented
step
renouncing
assigned
jurisdiction
indeed
cases
relied
attempt
find
historic
source
sweeping
view
principle
comity
reveal
limits
principle
source
judicial
authority
employed
several
recent
opinions
opinion
today
principle
comity
refers
proper
respect
state
functions
organs
national
government
particularly
federal
courts
expected
demonstrate
exercise
legitimate
powers
see
younger
harris
employed
principle
comity
nothing
encapsulation
policy
albeit
policy
roots
constitution
federal
system
government
principle
comity
may
source
judicial
policy
emphatically
source
judicial
power
renounce
jurisdiction
application
comity
principle
thus
limited
relatively
narrow
class
cases
federal
asked
employ
historic
powers
equity
called
upon
decide
whether
exercise
broadest
potentially
intrusive
form
judicial
authority
comity
established
substantial
role
informing
exercise
discretion
little
room
principle
comity
actions
law
apart
matters
administration
judicial
discretion
minimum
surely
judicial
power
fashion
novel
doctrine
concerning
jurisdiction
federal
courts
found
constitution
provides
judicial
power
shall
vested
one
inferior
courts
congress
may
time
time
ordain
establish
art
iii
relies
primarily
great
lakes
dredge
dock
huffman
support
sweeping
view
comity
principle
great
lakes
presented
question
whether
tax
injunction
act
construed
prohibit
declaration
federal
courts
concerning
invalidity
state
tax
found
need
address
question
holding
instead
considerations
led
federal
courts
equity
refuse
enjoin
collection
state
taxes
save
exceptional
cases
require
like
restraint
use
declaratory
judgment
procedure
ibid
today
reasons
petitioners
recover
damages
unless
district
first
determines
respondents
administration
county
tax
system
violated
petitioners
constitutional
rights
effect
district
must
first
enter
declaratory
judgment
like
barred
great
lakes
convinced
determination
fully
intrusive
equitable
actions
barred
principles
comity
ante
jurisdiction
federal
courts
cases
present
one
reflects
considered
congressional
judgment
acknowledges
gave
federal
cause
action
prisoners
taxpayers
anyone
else
able
prove
constitutional
federal
rights
denied
state
ante
addition
provides
persons
shall
subject
like
punishment
pains
penalties
taxes
licenses
exactions
every
kind
emphasis
added
congress
expressly
provided
jurisdiction
claims
district
courts
see
zwickler
koota
congress
granted
federal
courts
jurisdiction
free
repudiate
authority
ibid
england
louisiana
state
board
medical
examiners
england
said
fundamental
objections
conclusion
litigant
properly
invoked
jurisdiction
federal
district
consider
federal
constitutional
claims
compelled
without
consent
fault
accept
instead
state
determination
claims
result
war
unqualified
terms
congress
pursuant
constitutional
authorization
conferred
special
categories
jurisdiction
upon
federal
courts
principle
federal
properly
appealed
case
law
jurisdiction
duty
take
jurisdiction
right
party
plaintiff
choose
federal
choice
properly
denied
willcox
consolidated
gas
omitted
iii
subject
course
constitutional
constraints
jurisdiction
lower
federal
courts
subject
plenary
control
congress
kline
burke
construction
cary
curtis
pointed
supra
case
appears
fall
squarely
within
jurisdictional
grant
perhaps
well
question
whether
congress
anywhere
contradicted
presumptive
grant
judicial
authority
one
possible
source
contradiction
suggested
begin
analysis
jurisdictional
question
tax
injunction
act
title
provides
district
courts
shall
enjoin
suspend
restrain
assessment
levy
collection
tax
state
law
plain
speedy
efficient
remedy
may
courts
state
federal
courts
history
scrupulous
exercise
equitable
powers
avoid
unnecessary
interference
administration
state
taxation
dows
chicago
wall
justice
field
noted
upon
taxation
several
chiefly
rely
obtain
means
carry
respective
governments
utmost
importance
modes
adopted
enforce
taxes
levied
interfered
little
possible
delay
proceedings
officers
upon
duty
devolved
collecting
taxes
may
derange
operations
government
thereby
cause
serious
detriment
public
although
many
cases
preceding
passage
tax
injunction
act
affirmed
need
restraint
exercise
power
equity
state
tax
cases
never
intimated
federal
forum
inappropriate
complaint
sought
remedy
damages
case
otherwise
within
federal
jurisdiction
indeed
repeatedly
stated
contrary
see
henrietta
mills
rutherford
county
chicago
osborne
example
henrietta
mills
unanimous
concluded
basis
equitable
relief
relying
fact
adequate
remedy
law
state
also
federal
petitioner
able
show
violation
federal
constitution
emphasis
added
indeed
damages
actions
wrongful
collection
taxes
brought
taxing
authority
taxing
officials
unknown
lower
federal
courts
see
tyler
dane
county
wd
international
paper
burrill
mass
matthews
rodgers
five
years
prior
enactment
tax
injunction
act
summarized
federal
practice
whenever
question
presented
uniformly
held
mere
illegality
unconstitutionality
state
municipal
tax
ground
equitable
relief
courts
remedy
law
plain
adequate
complete
aggrieved
party
left
remedy
state
courts
suit
law
federal
courts
essential
elements
federal
jurisdiction
present
citations
omitted
emphasis
added
although
matthews
rodgers
stated
broad
principle
restraint
exercise
federal
equity
powers
rule
soon
honored
breach
observance
purporting
construe
equitable
principles
state
tax
cases
federal
courts
become
free
easy
injunctions
thus
federal
remedial
practice
began
contrast
sharply
limits
state
remedial
authority
result
federal
became
preferred
forum
properly
invoke
jurisdiction
principally
large
corporations
legislative
history
tax
injunction
act
makes
plain
congress
concern
disparity
effect
local
finances
introducing
bill
ultimately
became
tax
injunction
act
senator
bone
explained
existing
practice
federal
courts
entertain
suits
make
possible
foreign
corporations
exercising
diversity
jurisdiction
withhold
state
governmental
subdivisions
taxes
vast
amounts
long
periods
disrupt
state
county
finances
thus
make
possible
corporations
determine
amount
taxes
pay
cong
rec
njust
discrimination
citizens
state
foreign
corporations
business
state
cause
much
controversy
controversies
arising
use
injunctive
process
state
tax
cases
eliminated
passage
bill
emphasis
added
ask
assistance
question
whether
existence
adequate
remedy
law
equity
state
courts
action
prevent
foreign
corporation
pursuing
remedy
federal
answer
sic
say
might
circumstances
federal
courts
jurisdiction
actions
instance
refund
action
brought
state
state
officers
circumstances
amount
suit
state
eleventh
amendment
federal
constitution
course
suits
state
suits
effect
suits
state
maintainable
federal
courts
refund
action
permitted
state
legislation
rules
decision
counties
county
officers
money
refunded
yet
reached
state
exchequer
actions
maintainable
state
courts
likewise
pursued
federal
courts
requisite
elements
federal
jurisdiction
existed
understood
applied
prior
passage
tax
injunction
act
congress
enacting
tax
injunction
act
principle
comity
demanded
respect
state
tax
administration
extended
precisely
far
necessary
ensure
federal
courts
become
party
abuse
equity
power
congress
intended
federal
authority
exercised
restraint
applied
administration
tax
system
thus
restore
parity
two
judicial
systems
absolutely
support
either
cases
congress
action
total
abdication
federal
power
field
thus
entirely
clear
jurisdictional
matter
federal
courts
jurisdiction
claims
seeking
monetary
relief
arising
unconstitutional
state
taxation
iv
petitioners
argue
since
federal
claim
brought
pursuant
necessary
exhaust
administrative
remedies
commencing
action
first
national
bank
greeley
board
commissioners
weld
county
held
litigant
complaining
alleged
overassessment
taxes
may
bring
damages
action
grounded
constitution
statutes
litigant
must
fully
exhaust
administrative
remedies
afforded
state
weld
county
plaintiff
error
brought
action
federal
question
jurisdiction
recover
amount
taxes
levied
years
alleged
taxes
assessed
collected
contravention
due
process
equal
protection
clauses
fourteenth
amendment
federal
statute
setting
forth
certain
limitations
state
local
taxation
regard
national
banks
paused
addressing
plaintiff
error
substantive
claim
met
threshold
consideration
case
contention
plaintiff
exhaust
remedies
administrative
boards
consequently
heard
judicial
tribunal
assert
invalidity
tax
although
elaborate
underpinnings
holding
seems
clear
grounded
considerations
sound
judicial
administration
parity
state
federal
judicial
systems
historically
guided
federal
equity
courts
later
embodied
tax
injunction
act
principles
weld
county
govern
treatment
actions
law
involving
state
tax
matters
petitioners
seek
avoid
reach
weld
county
arguing
case
controlled
general
rule
stated
mcneese
board
education
cases
brought
pursuant
resort
state
administrative
remedies
precondition
federal
suit
factual
matter
course
difficult
distinguish
weld
county
raised
factual
allegations
closely
parallel
complaint
issue
importantly
repeatedly
reaffirmed
exhaustion
administrative
remedies
precondition
suit
brought
civil
rights
acts
see
ellis
dyson
steffel
thompson
carter
stanton
wilwording
swenson
per
curiam
king
smith
damico
california
per
curiam
conclusion
rests
firmly
understanding
intention
congress
enacting
congress
provided
particular
class
cases
federal
courts
refrain
hearing
suits
brought
administrative
remedies
exhausted
see
supp
iv
doubt
federal
courts
bound
limitation
cf
preiser
rodriguez
view
always
displacement
remedies
justified
clear
statement
congressional
intent
least
presence
persuasive
considerations
policy
brennan
dissenting
surely
somewhat
lesser
showing
required
concerned
displacement
remedy
deferral
federal
consideration
pending
exhaustion
state
administrative
process
obligation
require
exhaustion
administrative
remedies
may
fairly
understood
congressional
action
accord
congressional
policy
bar
federal
courts
alert
policies
plainly
sufficient
evidence
congressional
policy
noted
enacting
tax
injunction
act
congress
sought
assure
federal
courts
remain
open
suits
monetary
relief
state
tax
cases
requisite
elements
federal
jurisdiction
existed
requirement
exhaustion
state
administrative
remedies
certainly
mandatory
precondition
suit
sense
jurisdictional
prerequisite
nevertheless
need
reach
conclusion
congress
intended
enactment
tax
injunction
act
freeze
jurisdictional
practice
federal
courts
order
recognize
requirement
entirely
consonant
principal
purposes
act
provide
assurance
federal
courts
exercise
least
restraint
dealing
questions
state
tax
administration
courts
state
levied
tax
administrative
remedies
precondition
suit
monetary
relief
state
absent
substantial
consideration
compelling
contrary
result
particular
case
remedies
deemed
precondition
suit
federal
well
petitioners
sought
damages
arising
alleged
unconstitutional
assessments
four
tax
years
failed
pursue
manner
administrative
remedies
provided
state
appealed
assessment
louis
county
board
equalization
gained
substantial
relief
although
claim
relief
granted
board
equalization
failed
bring
assessment
constitutional
standards
failed
appeal
board
ruling
year
state
tax
commission
appeal
assessment
pending
state
tax
commission
time
brought
action
petitioners
failed
exhaust
administrative
remedies
tax
year
seek
damages
complaint
properly
dismissed
extent
today
judgment
affirms
dismissal
concur
focused
claims
cassillys
individual
petitioners
dismissing
fair
complaint
obviously
position
individual
plaintiffs
petitioners
challenge
determination
rather
concede
case
turns
solely
claims
individuals
reply
brief
petitioners
brief
petitioners
recognize
nature
principle
course
detract
fact
manifestations
clearly
seen
cases
acts
congress
long
younger
harris
indeed
historic
treatment
state
tax
litigation
cases
congress
provides
excellent
illustration
settled
scope
comity
principle
source
judicial
congressional
doctrine
failure
today
acknowledge
substantive
limits
principle
may
part
product
fact
principle
comity
tied
concrete
language
constitutional
statutory
provision
see
tribe
american
constitutional
law
distinction
federal
jurisdiction
exercise
equitable
power
escape
chief
justice
stone
writing
great
lakes
dredge
dock
huffman
recognized
federal
courts
exercise
sound
discretion
traditionally
guided
courts
equity
granting
withholding
extraordinary
relief
may
afford
ordinarily
restrain
state
officers
collecting
state
taxes
state
law
affords
adequate
remedy
taxpayer
withholding
extraordinary
relief
courts
authority
give
denial
jurisdiction
congress
conferred
federal
courts
contrary
recognition
jurisdiction
conferred
federal
courts
embraces
suits
equity
well
law
federal
equity
may
appropriate
case
refuse
give
special
protection
private
rights
exercise
jurisdiction
prejudicial
public
interest
stay
hand
public
interest
reasonably
appears
private
interests
suffer
public
interest
federal
courts
equity
exercise
discretionary
power
grant
withhold
relief
avoid
needless
obstruction
domestic
policy
citations
omitted
emphasis
added
abstention
often
cited
application
comity
principle
see
wells
role
comity
law
federal
courts
rev
surprisingly
applied
abstention
doctrine
equity
actions
see
railroad
pullman
resources
equity
equal
adjustment
avoid
waste
tentative
decision
well
friction
premature
constitutional
adjudication
burford
sun
oil
matter
sound
equitable
discretion
pullman
described
equitable
origins
rule
appeal
chancellor
appeal
exercise
sound
discretion
guides
determination
courts
equity
history
equity
jurisdiction
history
regard
public
consequences
employing
extraordinary
remedy
injunction
public
interests
higher
claim
upon
discretion
federal
chancellor
avoidance
needless
friction
state
policies
abstention
thus
narrowly
drawn
meet
particularized
need
serves
federal
remains
open
litigant
present
federal
claim
action
remitted
state
fail
afford
relief
england
louisiana
state
board
medical
examiners
see
also
louisiana
power
light
city
thibodaux
course
constitute
abnegation
judicial
duty
contrary
wise
productive
discharge
postponement
decision
best
fruition
principles
comity
also
reflected
federal
habeas
practice
current
habeas
jurisdiction
wholly
statutory
matter
comity
surely
played
part
development
exhaustion
requirement
see
ex
parte
royall
judicial
creation
requirement
reflected
usurpation
judicial
power
issuance
great
writ
historically
regarded
matter
equitable
discretion
see
fay
noia
suggest
occasion
apply
principles
comity
actions
law
doctrine
exhaustion
administrative
remedies
based
primarily
concerns
judicial
administration
see
myers
bethlehem
shipbuilding
reflects
principles
avoidance
unnecessary
litigation
deference
administrative
expertise
notions
administrative
autonomy
see
mckart
surely
broad
enough
encompass
comity
concerns
well
cf
first
national
bank
greeley
board
commissioners
weld
county
role
comity
must
narrow
scope
judicial
discretion
regard
suits
seeking
monetary
relief
discretion
limited
explained
equitable
foundations
anticipatory
relief
jurisdiction
district
present
suit
praying
adjudication
rights
anticipation
threatened
infringement
analogous
equity
jurisdiction
called
upon
adjudicate
essentially
equitable
cause
action
district
free
suit
equity
grant
withhold
relief
prayed
upon
equitable
grounds
similar
desire
ensure
state
local
governments
deprived
use
tax
proceeds
lawfulness
levy
finally
determined
largely
responsible
enactment
tax
injunction
act
see
infra
suggests
district
determines
assessments
question
unlawful
state
officials
promptly
cease
conduct
found
infringed
petitioners
constitutional
rights
thus
determination
unlawfulness
operate
suspend
collection
state
taxes
ante
never
thought
result
something
avoided
great
lakes
rule
seeks
avoid
withholding
tax
funds
local
authorities
tax
determined
unlawful
afterwards
civil
rights
act
became
passed
congress
reference
taxes
added
see
county
san
mateo
southern
pacific
cc
cal
justice
field
least
one
state
tax
case
seeking
damages
remedy
involved
claim
garrett
bamford
actions
challenging
constitutionality
state
taxation
also
held
fall
within
general
federal
question
jurisdiction
see
raymond
chicago
union
traction
claim
action
state
board
equalization
making
assessment
consideration
action
state
carried
violate
provisions
fourteenth
amendment
constitution
taking
property
appellee
without
due
process
law
failing
give
equal
protection
laws
constitutes
federal
question
beyond
controversy
county
san
mateo
southern
pacific
supra
louisville
bosworth
ed
jurisdictional
grant
reflects
congressional
policy
pronouncement
role
federal
courts
federal
system
civil
rights
acts
passed
made
federally
cognizable
followed
act
mar
granted
federal
courts
jurisdiction
federal
statutory
constitutional
questions
requisite
amount
controversy
met
stat
hardly
disparages
current
standing
state
courts
qualified
adjudicators
federal
rights
exercising
jurisdiction
concurrent
federal
courts
note
time
enactment
modest
distrust
state
courts
protectors
federal
rights
see
mitchum
foster
statute
congress
gave
federal
courts
vast
range
power
lain
dormant
constitution
since
courts
ceased
restricted
tribunals
fair
dealing
citizens
different
became
primary
powerful
reliances
vindicating
every
right
given
constitution
laws
treaties
zwickler
koota
emphasis
opinion
quoting
frankfurter
landis
business
study
federal
judicial
system
stated
zwickler
congress
imposed
duty
upon
levels
federal
judiciary
give
due
respect
suitor
choice
federal
forum
hearing
decision
federal
constitutional
claims
plainly
escape
duty
permissible
merely
state
courts
also
solemn
responsibility
equally
federal
courts
guard
enforce
protect
every
right
granted
secured
constitution
yet
like
believe
wherever
federal
courts
sit
human
rights
federal
constitution
always
proper
subject
adjudication
right
decline
exercise
jurisdiction
simply
rights
asserted
may
adjudicated
forum
citations
omitted
might
also
question
whether
terms
totally
devoid
specialized
legal
meaning
surely
seem
evoke
association
language
equitable
actions
see
dows
chicago
wall
equity
allow
injunction
issue
restrain
action
emphasis
added
great
lakes
dredge
dock
huffman
suspend
collection
state
taxes
litigation
ended
cognizable
equity
understood
case
must
brought
within
recognized
foundations
equitable
jurisdiction
mere
errors
excess
valuation
hardship
injustice
law
grievance
remedied
suit
law
either
payment
taxes
justify
equity
interpose
injunction
stay
collection
tax
state
railroad
tax
cases
limitations
federal
equity
practice
intensified
need
restraint
equity
limited
enjoining
collection
tax
whole
effect
injunctive
relief
allow
complainant
escape
payment
taxes
due
even
though
portion
reflected
lawful
assessment
justice
paid
england
louisiana
state
board
medical
examiners
douglas
concurring
two
features
federal
equity
practice
explained
willingness
grant
equitable
relief
first
construction
placed
equitable
maxim
equity
jurisdiction
lie
exists
adequate
legal
remedy
held
adequate
legal
remedy
must
one
cognizable
federal
city
bank
schnader
limitations
federal
jurisdiction
preclude
adjudication
suit
monetary
relief
either
mandate
eleventh
amendment
otherwise
barrier
federal
injunctive
intervention
thus
removed
part
denied
courts
power
grant
anticipatory
relief
collection
taxes
see
culp
powers
equity
state
tax
litigation
rev
imbalance
powers
state
federal
judicial
systems
particularly
remedied
passage
tax
injunction
act
second
feature
federal
courts
construing
strictly
requirement
remedy
available
law
plain
adequate
complete
see
supra
frequently
concluded
procedures
provided
state
adequate
see
note
federal
interference
assessment
collection
state
taxes
harv
rev
tax
injunction
act
set
forth
deferential
standard
evaluate
adequacy
state
remedy
see
rosewell
lasalle
national
bank
thus
respect
tax
injunction
act
limited
equitable
range
district
brought
federal
practice
closely
line
state
courts
assuredly
required
act
within
bounds
state
law
procedure
without
regard
whether
federal
courts
considered
law
procedure
plain
adequate
complete
report
noted
common
practice
statutes
various
forbid
actions
state
courts
enjoin
collection
state
county
taxes
unless
tax
law
invalid
property
exempt
taxation
statutes
generally
provide
taxpayers
may
contest
taxes
refund
actions
payment
protest
types
state
legislation
makes
possible
various
agencies
survive
tax
litigation
progress
federal
courts
open
may
secure
injunctive
relief
collection
taxes
highly
unfair
picture
presented
citizen
state
required
pay
first
litigate
privileged
sue
federal
courts
need
pay
choose
withhold
balance
period
litigation
existing
practice
federal
courts
entertaining
suits
state
officers
makes
possible
foreign
corporations
business
withhold
governmental
subdivisions
taxes
vast
amounts
long
periods
time
seriously
disrupt
state
county
finances
pressing
needs
tax
money
great
many
instances
compelled
compromise
suits
result
substantial
portions
tax
lost
without
judicial
examination
real
merits
controversy
brief
quotes
many
cases
discussed
part
supra
supporting
view
federal
forum
continue
available
sure
house
senate
reports
focus
actions
brought
diversity
jurisdiction
emphasis
merely
reflects
fact
congress
particularly
concerned
advantage
conferred
corporations
virtue
diversity
jurisdiction
unlikely
congress
enacting
sought
limit
federal
equity
power
diversity
cases
see
rosewell
lasalle
national
bank
implausible
congress
wished
ensure
continued
availability
diversity
jurisdiction
actions
law
implicity
barring
damages
actions
arising
constitution
laws
cases
succeeded
act
see
supra
see
apartments
bldg
smiley
like
rule
applied
equity
actions
see
gorham
mfg
state
tax
first
national
bank
greenville
gildart
mcdougal
mudge
revised
statutes
allowed
state
local
taxation
shares
national
bank
subject
two
restrictions
taxation
shall
greater
rate
assessed
upon
moneyed
capital
hands
individual
citizens
state
shares
national
banking
association
owned
state
shall
taxed
city
town
bank
located
elsewhere
nothing
herein
shall
construed
exempt
real
property
associations
either
state
county
municipal
taxes
extent
according
value
real
property
taxed
plaintiff
error
charged
banks
weld
county
assessed
compelled
pay
upon
valuation
grossly
excess
put
upon
property
county
likewise
excess
put
upon
banks
counties
state
exhaustion
rule
stated
weld
county
reflecting
established
practice
state
tax
matters
limited
exhaustion
administrative
judicial
remedies
see
stason
judicial
review
tax
errors
effect
failure
resort
administrative
remedies
rev
case
far
present
examination
authorities
disclosed
held
taxpayer
must
resort
available
modes
direct
attack
judicial
proceedings
proceeding
collateral
attack
except
injunction
cases
injunction
refused
adequacy
legal
remedy
myers
bethlehem
shipbuilding
set
forth
exhaustion
requirement
respect
federal
administrative
remedies
justice
brandeis
noted
exhaustion
rule
frequently
applied
equity
cases
added
rule
one
judicial
administration
merely
rule
governing
exercise
discretion
applicable
proceedings
law
well
suits
equity
citing
weld
county
petitioners
seek
distinguish
case
weld
county
arguing
weld
county
action
brought
county
directly
thus
effect
suit
refund
exhaustion
might
appropriate
action
brought
pursuant
officials
county
seeking
damages
distinction
unpersuasive
relief
obtained
petitioners
administrative
process
course
reduce
potential
damages
liability
defendants
moreover
city
county
might
susceptible
suit
apparently
allegation
alleged
unlawful
assessments
artifact
official
policy
monell
new
york
city
dept
social
services
petitioners
able
circumvent
exhaustion
requirement
designedly
bringing
suit
single
potential
defendant
actually
benefited
collection
allegedly
unlawful
tax
finally
petitioners
argument
particularly
inapt
case
many
officials
named
defendants
small
involvement
administrative
process
surely
seems
appropriate
held
accountable
officials
opportunity
fully
consider
petitioners
claims
within
administrative
forum
provides
basis
involvement
matter
see
mckart
course
unnecessary
decide
whether
allegations
complaint
issue
state
claim
dissented
preiser
saw
insufficient
justification
warrant
displacement
remedy
favor
habeas
corpus
procedure
involving
exhaustion
state
judicial
remedies
see
also
aggrieved
party
left
suit
law
federal
courts
essential
elements
federal
jurisdiction
present
quoting
matthews
rodgers
perez
ledesma
concurring
part
dissenting
part
noted
policies
motivated
judicial
congressional
restraint
field
special
reasons
justifying
policy
federal
noninterference
state
tax
collection
obvious
procedures
mass
assessment
collection
state
taxes
administration
adjudication
taxpayers
disputes
tax
officials
generally
complex
necessarily
designed
operate
according
established
rules
state
tax
agencies
organized
discharge
responsibilities
accordance
state
procedures
federal
declaratory
relief
available
test
state
tax
assessments
state
tax
administration
might
thrown
disarray
taxpayers
might
escape
ordinary
procedural
requirements
imposed
state
law
pendency
federal
suit
collection
revenue
challenged
law
might
obstructed
consequent
damage
state
budget
perhaps
shift
state
risk
taxpayer
insolvency
moreover
federal
constitutional
issues
likely
turn
questions
state
tax
law
like
issues
state
regulatory
law
properly
heard
state
courts