matthews
rodgers
argued
january
decided
february
lauderdale
jackson
appellants
edward
smith
clarksdale
appellees
justice
stone
delivered
opinion
appeal
sections
judicial
code
usca
decree
district
three
judges
northern
district
mississippi
enjoining
collection
several
appellees
state
tax
unconstitutional
burden
interstate
commerce
argument
merits
cause
restored
docket
reargument
limited
question
jurisdiction
district
respect
amount
involved
suit
jurisdiction
equity
reargument
accordingly
bill
complaint
assails
constitutionality
section
laws
mississippi
applied
appellees
section
imposes
annual
license
tax
payable
advance
individual
engaged
business
buying
selling
cotton
also
requires
employers
engaged
business
buying
selling
cotton
pay
similar
dollars
every
employee
engaged
business
buyer
seller
penalties
imposed
double
amount
tax
nonpayment
section
failure
make
application
license
engaging
business
without
procured
license
paid
tax
misdemeanors
punishable
fine
exceeding
imprisonment
exceeding
six
months
section
bill
form
class
bill
filed
numerous
appellees
benefit
others
similarly
situated
alleges
engaged
interstate
foreign
commerce
course
purchase
cotton
within
state
sell
ship
interstate
foreign
commerce
purchasers
outside
state
business
several
appellees
right
conduct
value
jurisdictional
amount
suits
brought
district
tax
imposed
state
statute
unconstitutional
burden
interstate
commerce
appellants
state
officers
charged
duty
collecting
tax
thereaten
enforce
collection
criminal
proceedings
imposition
penalties
bill
resort
equity
prevent
collection
tax
either
necessary
authorized
following
among
reasons
enforcement
unconstitutional
statute
irreparably
injure
destroy
business
appellees
taxes
paid
recovered
action
proceeding
law
section
hemingway
annotated
mississippi
code
conferred
appellees
right
proceed
equity
state
courts
enjoin
collection
unconstitutional
tax
remedy
available
federal
district
resort
equity
necessary
order
avoid
multiplicity
separate
suits
appellees
others
similarly
situated
three
hundred
enjoin
collection
tax
otherwise
necessary
order
recover
paid
prevent
successive
prosecutions
violation
act
suits
proceedings
issue
constitutionality
tax
substantially
right
appellees
maintain
present
suit
conferred
section
judicial
code
usca
regardless
citizenship
parties
suit
vests
district
courts
jurisdiction
suits
law
equity
arising
matter
controversy
exceeds
mater
controversy
exceeds
although
present
suit
arises
constitution
see
davis
wallace
assumed
without
deciding
jurisdictional
amount
involved
maintained
within
equity
jurisdiction
district
want
equity
jurisdiction
obvious
may
objected
motion
cases
jurisdictional
requirement
unlike
others
tioned
may
treated
waived
objection
presented
defendant
limine
duignan
singer
sewing
machine
benedict
thompson
central
ohio
wall
compare
matson
navigation
january
hilton
dickinson
grace
american
central
insurance
bors
preston
objection
equity
jurisdiction
district
properly
raised
appellants
motion
dismiss
bill
preserved
assignments
error
section
judiciary
act
stat
perpetuated
without
material
change
rev
stat
jud
code
usca
declares
suits
equity
shall
sustained
courts
case
plain
adequate
complete
remedy
may
law
effect
section
declaratory
rule
equity
established
long
adoption
emphasize
rule
forbid
terms
recourse
extraordinary
remedies
equity
right
asserted
may
fully
protected
law
see
deweese
reinhard
new
york
guaranty
memphis
water
reason
guiding
principle
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
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
cause
may
brought
review
federal
question
involved
jud
code
usca
suit
law
federal
courts
essential
elements
federal
jurisdiction
present
see
boise
artesian
hot
cold
water
boise
city
shelton
platt
dows
chicago
wall
may
assumed
appellees
pay
challenged
tax
consequence
omission
subjected
alleged
civil
criminal
penalties
nonpayment
resulting
injury
business
irreparable
avoided
resort
equity
prevent
threatened
wrong
appellants
insist
appellees
constraint
either
expose
penalties
failure
pay
tax
seek
equitable
relief
collection
since
may
pay
tax
collecting
officer
protest
laws
mississippi
may
maintain
suit
law
recovery
ground
exacted
violation
constitution
procedure
saves
taxpayer
federal
right
available
defeat
jurisdiction
federal
courts
enjoin
collection
tax
long
settled
rule
henrietta
mills
rutherford
county
north
carolina
arkansas
building
loan
association
madden
atchison
topeka
santa
fe
ry
cas
shelton
platt
supra
singer
sewing
machine
benedict
supra
allen
pullman
palace
car
indiana
manufacturing
koehne
examination
decisions
highest
state
conclude
attorney
general
state
insists
procedure
open
appellees
mississippi
tax
paid
protest
avoid
penalties
criminal
proceedings
coulson
harris
miss
mississippi
denied
jurisdiction
equity
enjoin
collection
illegally
assessed
tax
sole
ground
taxpayer
might
pay
tax
collecting
officer
sue
law
recovery
tuttle
everett
miss
recovery
allowed
tax
thus
paid
suit
law
brought
collector
paid
tax
proper
treasury
city
vicksburg
butler
miss
pearl
river
county
lacey
lumber
miss
suits
law
recovery
tax
maintained
city
first
case
county
second
collector
paid
taxes
former
pains
point
pages
miss
cases
refer
notice
collector
suit
brought
recover
money
back
notice
necessary
payer
intends
sue
collector
receipt
pays
proper
treasury
risk
relieve
responsibility
however
pays
money
without
notice
suit
brought
principal
case
city
vicksburg
pearl
river
county
lacey
lumber
supra
said
page
think
county
shield
repayment
money
collected
unconstitutional
law
paid
protest
ground
county
disbursed
money
collected
various
taxing
districts
expended
money
wrongfully
collected
fact
county
might
able
recover
taxing
districts
amount
money
paid
districts
exempt
liability
taxpayer
wrongfully
collected
suit
although
collecting
officer
rather
state
municipality
affords
adequate
legal
remedy
absence
allegations
bill
wanting
special
circumstances
showing
inability
taxpayer
pay
tax
collecting
officer
respond
judgment
see
arkansas
building
loan
association
madden
supra
atchison
topeka
santa
fe
ry
supra
ann
cas
singer
sewing
machine
benedict
supra
rule
mississippi
coulson
harris
supra
miss
richardson
scott
miss
collection
money
collector
name
state
wrongful
protect
atchison
topeka
santa
fe
ry
supra
statutes
sections
mississippi
code
require
payment
collector
taxes
appropriate
treasury
allow
penalties
nonpayment
remitted
certificated
governor
attorney
general
satisfied
delay
wilful
avoidable
collector
section
makes
provision
repayment
sheriff
tax
collector
taxes
mistake
oversight
erroneously
paid
state
treasurer
see
taylor
guy
miss
provisions
seem
contemplate
suits
collector
recovery
tax
afford
protection
event
judgment
atchison
topeka
santa
fe
ry
supra
ann
cas
facts
presented
show
suit
collector
present
case
adequate
unnecessary
consider
precise
scope
effect
suit
equity
enjoin
illegal
tax
authorized
section
hemingway
code
section
mississippi
code
appears
available
adequate
remedy
see
anderson
ingersoll
miss
noxubee
county
board
supervisors
ames
miss
case
section
affect
jurisdiction
federal
courts
equity
equity
jurisdiction
conferred
inferior
courts
section
judiciary
act
stat
continued
section
judicial
code
usca
english
chancery
time
separation
two
countries
payne
hook
wall
sawyer
local
statutes
may
create
new
rights
protection
recourse
may
remedies
afforded
federal
courts
equity
remedy
law
inadequate
jurisdictional
requirements
present
state
legislation
enlarge
jurisdiction
creation
new
equitable
remedies
avoid
dispense
prohibition
maintenance
suit
equity
federal
courts
legal
remedy
adequate
henrietta
mills
rutherford
county
north
carolina
supra
pusey
jones
hanssen
appellees
bill
complaint
state
case
within
jurisdiction
equity
avoid
multiplicity
suits
appellee
single
suit
law
brought
recover
tax
determine
constitutionality
facts
alleged
showing
one
suit
necessary
purpose
see
boise
artesian
hot
cold
water
boise
city
dalton
adding
machine
state
corporation
commission
said
since
appellee
must
pay
tax
avoid
penalties
criminal
prosecution
must
maintain
suits
recovery
tax
unconstitutionally
exacted
order
protect
federal
rights
avoid
necessity
many
suits
equity
may
draw
determination
issue
necessarily
involved
suits
law
general
jurisdiction
equity
avoid
multiplicity
suits
law
restricted
cases
otherwise
necessity
maintenance
numerous
suits
parties
involving
issues
law
fact
extend
cases
numerous
parties
plaintiff
defendant
issues
adverse
party
necessarily
identical
louis
iron
mountain
southern
ry
mcknight
kelley
gill
francis
flinn
scott
donald
hale
allinson
et
see
pomeroy
equity
jurisprudence
ed
present
bill
sets
single
issue
constitutionality
taxing
statute
involved
alleged
unconstitutionality
depends
upon
application
statute
appellees
effect
upon
business
alleged
interstate
commerce
bill
thus
tenders
separate
issues
law
fact
appellee
nature
business
manner
extent
tax
imposes
burden
interstate
commerce
determination
issues
one
taxpayer
determine
thus
failure
identity
parties
issues
support
jurisdiction
equity
reversed