Document: 450 U.S. 503 101 S.Ct. 1221 67 L.Ed.2d 464 Edward J. ROSEWELL, etc., et al., Petitioners,v.LaSALLE NATIONAL BANK, Trustee, etc. No. 79-1157. Argued Nov. 10, 1980. Decided March 24, 1981. Rehearing Denied May 18, See 451 1011, 2349. Syllabus Under an Illinois statute, real property owners who contest their taxes are required first to exhaust available administrative remedy and, if unsuccessful, then afforded a legal requiring the payment of under protest and subsequent state-court challenge. The customary delay from time until receipt refund upon successful is two years, not accompanied by interest. beneficial owner apartment building in Cook County, Ill., challenged tax assessment her for certain year, but, after unsuccessful appeal, refused pay instead brought action Federal District Court injunctive relief against petitioners (the Treasurer Assessor County), alleging, inter alia, that excess lawful amount, they deprived equal protection due process secured Fourteenth Amendment. dismissed complaint want jurisdiction pursuant Tax Injunction Act, which prohibits federal district courts enjoining assessment, levy, or collection state where "a plain, speedy efficient may be had such State." Appeals reversed, holding Act did bar court because Illinois' procedure no-interest refunds years was remedy." Held : remedy" within meaning thereby barring grant relief. Pp. 512-528. (a) language "plain, exception appears require meets minimal procedural criteria, Act's legislative history supports this interpretation. Here, provided taxpayer with "full hearing judicial determination" at she might raise any all constitutional objections taxes, review authorized higher ultimately could obtained Court. She allege defect remedy, other than delay, would preclude preservation consideration rights, but rather alleged failure interest on made efficient." Any "federal right" have receive asserted proceeding. 512-515. (b) With respect whether "plain," respondent has uncertain otherwise unclear. There no question procedure, will hear decide claim; paying eliminating make more "plain." 516-517. (c) Because imposes unusual hardship ineffectual activity unnecessary expenditure energy, it cannot said "efficient." 517-518. (d) Assessing 2-year receiving usual similar litigation, circumstances case, fall outside boundary "speedy" remedy. 518-521. (e) overall purpose limit drastically interfere so important local concern as consistent view prohibition only designed satisfy criteria. It unreasonable construe statute passed mean Congress nevertheless wanted taxpayers States unimpaired access courts. If meant carve out expansive exception, some mention expected there none. 522-524. (f) Although its roots equity practice, nevertheless, every wrinkle practice codified intact, Congress, among things, legislated solve existing problem cutting back jurisdiction, interpreted incorporate portion arguably viewing inadequate. 524-526. (g) reasons supporting noninterference administration—such dependency budgets revenues havoc caused were widely available—are just compelling today 1937 when passed. 527-528. 604 F.2d 530, reversed. Henry A. Hauser, Chicago, petitioners. James L. Fox, respondent. Justice BRENNAN delivered opinion 1 provides "[t]he shall enjoin, suspend restrain levy State law 28 U.S.C. § 1341. we must case requires contesting obtain without Act.1 2 * LaSalle National Bank trustee land trust Patricia Cook,2 improved 22-unit all-black low-income community East Chicago Heights, located County.3 Respondent that, January 1, 1977, fair market value $46,000. In accordance County ordinance, should been assessed purposes 33% value—$15,180.4 Instead, 1977 $52,150. As result, respondent's liability $6,106 $1,775, overcharge $4,331. 3 also claimed "knowingly official policy governmental custom maintained, adopted promulgated statements, regulations, decisions systems produced egregious disparities assessments throughout County." Plaintiff's Complaint ¶ 11, App. 7. particular, cited study Department Local Government Affairs showing 1975, same class low 3% high 973% value. furthermore "far greater number size older, inner city county areas, owned, inhabited used larger extent minorities poorer people." Ibid. Finally, contended knew previously 1974, 1976 property.5 4 exhausted appealing unsuccessfully correction before Board Appeals. Ill.Rev.Stat., ch. 120, §§ 594(1), 596, 597, 598, 599 (1977).6 Her remaining contested protest, file objection Collector's Application Judgment Circuit County—in effect reverse suit refund.7 675, 716. statutory theoretically provide final resolution dispute one year protest,8 years.9 interest.10 Clarendon Associates v. Korzen, 56 Ill.2d 101, 109, 306 N.E.2d 299, 303 (1973); Lakefront Realty Corp. Lorenz, 19 415, 422-423, 167 236, 240-241 (1960). 5 42 1983 United Northern Illinois, seeking preliminary permanent prevent petitioner Rosewell11 publishing advertisement notice intended date Judgment, applying judgment order sale property, selling it. 31/2 times Amendment Constitution, violated rights well. further 6 Petitioners moved dismiss, claiming actions challenging cognizable 1343,12 speedy, even though fails Defendants' Motion Dismiss, 11. 7 denied motion injunction 1341.13 Pet. Cert. 20a-21a. However, enjoined Rosewell proceeding pending appeal Seventh Circuit. Fed.Rule Civ.Proc. 62(c). reversed Court, 536-537 (1979).14 A petition rehearing suggestion en banc denied. Id., 530. We granted certiorari, 445 925, 100 1310, 63 758 (1980), now reverse. II 8 At outset, recognized issue construction. Our task determine constitutes . State" 1341, plain history, underlying persuades us erred 9 starting point our inquiry itself. Reiter Sonotone Corp., 442 330, 337, 99 2326, 2330, 60 931 (1979); 62 Cases Jam States, 340 593, 71 515, 518, 95 566 (1951). EPA Crushed Stone Assn., 449 64, 73, 295, 302, 66 268 (1980). generally administration except instances On face, occasionally sought define since passage 1937. When done so, however, emphasized interpretation defining both entire phrase individual word components. 10 Discussing general phrase, Tully Griffin, Inc., 429 68, 74, 97 219, 223, 50 227 (1976), described "basic inquiry" "whether New York 'plain, efficient' way [the taxpayer] press claims while preserving right challenge amount due." More directly, Great Lakes Dredge & Dock Co. Huffman, 319 293, 300-301, 1070, 1074, 87 L.Ed. 1407 (1943), stated: 11 "[I]t court's duty withhold when, present legislature appropriate officer, maintain recover back. he assert his secure them This affords adequate taxpayer, leaves undisturbed state's taxes." (Emphasis added.)15 12 Hillsborough Cromwell, 326 620, 625, 445, 449, 90 358 (1946) (issue full rights"). 13 What little can gleaned lends support Senator Bone, primary sponsor, referred provision "Thus determination controversy assured." 81 Cong.Rec. 1416 (1937). Senate Report accompanying mirrors Bone's understanding, adding "[a]n Supreme cases." S.Rep.No.1035, 75th Cong., 1st Sess., 14 "modeled" verbatim Johnson 1934,16 prohibiting federal-court interference orders issued agencies public utilities. Bone clear, "[m]ost arguments apply like manner" Act. examination reveals emphasis found history. gloss words remedy," spoke laws agency dissatisfied party. S.Rep.No.701, 72d 1-2 (1932). continued: "This taken State, thus giving sides arise controversy." (emphasis added.) 15 doubt tax. Cook, 57 318, 324, 312 252, 255-256 (1974). Appeal authorized, 675 (1977), 1257. does delay,17 free during proceedings County.18 Rather, argument—that makes efficient"—appears address substantive concern. Whether interest—a express view—it appear mechanism bill remains same, paid not.19 B 16 sufficiency supported analysis phrase's words. According 1934 edition Webster's International Dictionary, means "clear" "manifest," "quick," "characterized effective activity," "legal redress wrong." dictionary English Language 819, 1878, 2106, 2418 (2d ed. 1934).20 17 While never addressed "speedy," "plain" Thus, suggested "uncertainty concerning State's less 'plain' 1341." U.S., 76, S.Ct., 224. Earlier cases, making direct connection held "uncertainty" surrounding lifts jurisdiction. 625-626, 449.21 argument claim. Paying 18 Court's "efficient" stressed elements. Tully, commented become 'inefficient,' merely travel across line resist imposed." 222. addition, explicitly mentioning "efficient," permitted taxpayer's multiplicity suits, Georgia Railroad Banking Redwine, 342 303, 72 321, 323, 96 335 (1952) (where "would filing over three hundred separate fourteen different counties protect single claim taxpayer]"), allow many taxing authorities, id., 301, 322, 323 suit-for-refund applied yet railroad basis counties, school districts, municipalities). say "efficient."22 expressly discussed squarely presented case. qualifies "Speedy" perforce relative concept, assess litigation. surely secret trial beset docket congestion years.23 necessary, let alone reasonable, condition 20th-century litigation beside point: fact matter conflicts resolved quickly like. 20 1976, median days disposition civil urban ranged 357 980. Center Courts, Delayed 10-11 (1978).24 13, 30% cases took start finish. 13. record: 1974 average verdict about 40 months. U. S. Justice, Caseload Statistics: Art (1978). fared much better. 1980, interval going months; 10% those 46 Annual Director Administrative Office Courts 81, A-30 For suit, 23 months, 53 A-31.25 21 Cast light, wait, regrettably, unusual. Nowhere suggest speediest.26 wait tolerable, affect necessary adjudicate claims. Limiting ourselves instant falls remedy.27 C 22 "has principles federalism, recognition imperative need administer own fiscal operations." 222.28 last principal motivating force behind Act: legislation foremost vehicle taxes. 1415 (1937) (remarks Sen. Bone); 1074 (Act "predicated desirability freeing, courts, procedures authorize paid").29 commonly exclusive noted: 24 "It common statutes various forbid enjoin unless invalid exempt taxation, these protest. type possible survive long-drawn-out progress." 25 H.R.Rep.No.1503, Matthews Rodgers, 284 521, 526, 52 217, 220, 76 447 26 sense presume aware taxpayers, following then-familiar rule recoverable allowed statute. T. Cooley, Law Taxation, 1308, pp. 2596-2597 (4th 1924).30 wholly unreasonable, therefore, matters expect find statute's broad prophylactic incompatible III 27 most part, rests persuasiveness syllogism: coterminous pre-1937 treatment challenges taxes; viewed inadequate;31 follow inadequate, authorizing Brief 21. forms part Appeals' decision. F.2d, 533, n. 4. And petitioners, 40, congressional confirmation prior area taxation."32 unpersuaded. true post-1937 sanctioned pre-existing practice. Moe Salish Kootenai Tribes, 425 463, 470, 1634, 1639, 48 (1976); 622-623, 447-448; 298-299, 1073. But do confirm "the practice," 222 longstanding keep long complete law. supra, 447-448. Nothing suggests codified, Congress.33 29 Indeed, "existing entertain tax-injunction suits make[s] foreign corporations subdivisions vast amounts periods disrupt finances, themselves pay." added). He noted "[p]rovision enactment." Cong.Rec., 1415. plainly intend permit Act.34 30 Furthermore, equate 1341's efficient" equity's complete." Ever early complete" standard into form. Stat. 82.35 1948, "Suits Equity" repealed. 384 (1946 ed.) (repealed June 25, 1948). Against background, interpret substantially redundant 384. IV 31 note available, 32 "state thrown disarray, escape ordinary requirements imposed During pendency revenue obstructed, consequent damage budget, perhaps shift risk insolvency. Moreover, issues likely turn questions law, which, regulatory properly heard courts." Perez Ledesma, 401 82, 128, 17, 91 674, 699, 701 (1971) (BRENNAN, J., concurring dissenting part). 33 nature considerations underscored revenues. 1978, derived 61% sales, income, Advisory Commission Intergovernmental Relations, Significant Features Fiscal Federalism 53, percentage higher—67.4%. far source cities counties. 1977-1978, almost income nationwide came tax; governments, greater—39.2%. 78. 34 experience itself demonstrates how ominous potential available. collected $1.5 billion estate 1975. Ganz Laswell, Review Real Estate Assessments—Cook (Chicago) vs. Remainder John Marshall Prac. Proc. 19, (1977). complaints filed totaled 22,262. 31, 61. readily appreciate difficulties encountered substantial rightful tied up actions.36 each entitlement around $5,000, respondent, $113 million potentially encumbered City York, Year 1978-1979, p. (1979) (41,449 applications owed 48,170 parcels land, 40,793 47,512 involved hearings). 35 Accordingly, hold 36 Reversed. 37 BLACKMUN, concurring. 38 I join opinion, confess doing participate decision distinct lack enthusiasm. am frustrating conscientious encounters what him unfairness, arbitrariness, inadequacy prevail basic contentions methods. Nearly municipality criticism. STEVENS' dissent, indicates County's system better ones. 39 specific very cure, although headache, worse disease. demonstrates, think, qualifies, barely, efficient," therefore statutorily barred. Illinois—and particularly County—may reason proud system, seems pass muster One well hope, forlornly, uncomfortable distressing pursued. 41 STEVENS, whom STEWART, MARSHALL, POWELL join, dissenting. discussion jurisdictional correctly assumes rights. equitable 43 great actually then, overassessment outcome annual ritual predictable, 70% Nation's processed rapidly, "speedy That consequence concerned nothing "minimal criteria" enacted my substance considered. irrelevant, computerized calculation preprinted rejection slip qualify persuaded reading lead absurd result manifestly incorrect, fairly characterized adequate, respectfully dissent. 44 reads historical conclusion inescapable inadequate oust often LEd.2d 298, 1073, (1943). 222, (1976).2 Both predecessors Section Judiciary 1789 "suits sustained either law." 82. 1932, recognizing indicated importance remedy: 45 "The [Section 1789], declaratory equity, established adoption, emphasize terms recourse extraordinary remedies fully protected Deweese Reinhard, 165 386, 389, 340, 341, 757; Guaranty Memphis Water Co., 107 205, 214, 279, 286, 484. guiding principle peculiar one, different, paramount sovereignty. scrupulous regard independence governments actuate proper reluctance operations, preserved Whenever presented, uniformly mere illegality unconstitutionality municipal ground States. complete, aggrieved party left ." 525, 447. added.)3 47 notion alter sponsor assured (hereinafter Report). hearing" "judicial imply empty ritual. take away deprive day court." Report, 2.4 justify miserly considered rest premise intact "wrinkle" Clearly, restrict Specifically, eliminate abuse diversity able frustrate obtaining injunctions court.5 recognizes, ante, 522, 28, response perceived unwarranted expansion officers developed wake Ex parte Young, 209 123, 441, 714 (1908).6 shifted focusof complainant sufficient remedy—either law—in courts.7 gave believe types defeat drastic relaxation scrutiny given remedies.8 relaxation, shallow indeed. 49 consistently employed adequacy construing 1944—only seven passed—the stated uncertainty Connecticut Spector Motor Service, Inc. McLaughlin, 105-106, 65 152, 154, 89 101. 1946, 358; "affords rights" demonstrate adequate.9 recently, "to due."10 Thus theory unexplained change traditional adequacy, assumed apply.11 By including clear intent preserve existed. limited mechanics forbidden consider possibly afford nominal jurisdiction.12 form-over-substance renders contained meaningless, denying litigant sending pursue remedy—albeit quick one—that relief.13 futile significantly all. Similarly, analytically litigant's Such incomplete 333, (1952).14 Therefore, view, right, continues available.15 51 overassessments. allegations true, must, apparent four factors combine remedial scheme demonstrably unjust. First, reveal gross inequities. Not admittedly value, properties divergent rates, ranging tiny fraction actual approximately worth.16 county's practices apparently give assessor license engage arbitrary invidious discrimination. Second, repeated notwithstanding formal protests manifest error original adequately avoid repetitive error.17 revealed isolated mistake affecting year. evaluation involve fairness ability being year.18 54 Third, period tolerable respects, aggravates shortcomings.19 fourth factor interest—it incentive overassessments, cost-free use money processed. 55 all, combination foregoing factors, virtual certainty ultimate recovery worth harm wrong. decided Educational Films Ward, 282 379, 2, 170, 171, 75 400 (1931); Hopkins Southern California Telephone 275 393, 180, 329 (1928); Nutt Ellerbe, 1058, 1062 (EDSC 1932) (three-judge court); Procter Gamble Distributing Sherman, (S.D.N.Y.1924). Lockwood, Maw, Rosenberry, Use Constitutional Litigation, Harv.L.Rev. 426, 435 (1930).20 Post-Act contention Livingston, 179 F.Supp. 9, (EDSC) court), aff'd per curiam, 364 281, 80 1611, 1719 (1960); Revenue, 191 723, 726-727 (ND Ill.), vacated, 368 30, 82 146, (1961).21 render inadequate.22 Few compensate victim wrongdoing, characterize exceed one-half two-thirds Yet collect citizen owes interest, returned compensation unjustly taken.23 assume nonpayment spent processing claims.24 quite paid—or rate judgments lower prevailing rewards dilatory defendant postpone reckoning possible. powerful forces work body defendant. agrees essential ingredient perfectly disclosed record, indeed inadequate.25 58 follows defeated affirmed. omission application rendered Employment 385 355, 358, 464, 466, 414 (1966). Land Trust 44891, serves trustee. named refer facts drawn largely complaint. consideration, accepted true. Walker Process Equipment, Food Machinery Chemical 382 172, 174-175, 86 347, 348-49, 247 (1965). Article IX, 4(b) Constitution subject limitations prescribed General Assembly, populations 200,000, includes classify taxation. classification uniform class. level highest 21/2 lowest county. authority Art. 4, Assembly "such ordinance board." 501a Pursuant authority, Commissioners ordinance: "Section 2. divided classes: "Class 1: Unimproved estate. 2: farm, residential house, six living units, condominium, cooperative government-subsidized housing project category. 3: All included Class 4: owned not-for-profit corporation furtherance set forth charter purposes. classified 5: above classes. 3. assess, classes percentages value: 1:—22% 2:—17% 3:—33% 4:—30% 5:—40%" Property Assessment Classification Ordinance, (originally Dec. 1973, amended through 6, 1977). Respondent's qualified assessments, Appeals, objecting December November respectively Applications Judgment. noting parties agreed compromise settlement pretrial conference, 675a simultaneously 16, ordered erroneously portions protested payments, $4,586.24, $3,656.29, $3,937.66 respectively. asked $5,700, $4,750, $5,452.41 years. To procedure. (1977); Parham, Procedures Obtaining Relief Respect Assessments Rates, 61 Ill.Bar (1973). written thereafter entitled hearing. 578 obtained, assessment. 599. forward copy Assessor. 598. Before court, People ex rel. Korzen Fulton Market Cold Storage 443, 446-447, 343 450, 452, cert. denied, 833, 97, 98 (1976). After exhaustion 716 104, 301 installments. 705, 705.1 along second installment setting grounds 675. Then, Collector publishes stating fixing correct 706. month October target judgment, 710, contends late December, 14, 14. applies delinquent lands lots whose failed bills. Once specified judge, objection. objection, conference between days. reached, demand 675a, enters taxpayer. Illinois. unauthorized levied properties, N.E.2d, 255, suggested, fraudulently excessive lie. 108, 303. Accord, Sheraton Zaban, 85, 92-93, Ill.Dec. 634, 638, 373 1318, 1322, dism'd, 439 998, 602, 672 (1978); 255; Jackson Enterprises, Cullerton, 523 439, 441-442 (CA7 1975), 423 856, 83 Neither nor instance, payment. 9. dismiss Tr. Oral Arg. based 8% prime 3-year lost $2,000 money. 8-9. sued Rosewell, Thomas M. likewise urge here lacked 1343(3). Since "Question Presented" certiorari issue, us. event, additional contention. "1. availability plaintiff "2. non-payment Sections Chapter Revised Statutes, efficient.' " 540. reach issue. scope itself, predicated led enactment [Tax Injunction] Act." 300, 1074. precluded 1342 added), states pertinent part: operation of, compliance with, rates chargeable utility rate-making political subdivision, "(4) infra, raised declined 1976. example, "Objector reserves adjudication Constitution. Objections 8, 8. violations dissent construes jurisdiction." Post, 537 (footnote omitted). concludes remedy.' kind. "provid[e] 'full determination' tax." Supra, 514. dissent's hypothetical computer-card hardly meet requirement. embodied Congress' transfer objections, return unconstitutionally proceeding, 514, litigants opportunity seek contemplates more. below brief specifies "remedy" superficial linguistic difficulty describing payments observed. Indeed oral argument, counsel deciding foundered: "QUESTION: Do you inefficient? "MR. FOX: Yes, sir. 'Inadequate' sir, Mr. Chief 'PS&E,' efficient. Well, you're saying, me, treat 'efficient' synonym 'adequate.' efficient, is, isn't speedy. Nor plain. I'm sure means. Plain fancy wouldn't difference. thing it's adequate. really interrelated, aren't they? so; yes. think subsumed, subsumed generic." 34, 35. Hillsborough, concluded best "speculative" Jersey followed "impos[e] discrimination directed burden upward revision members class," 623, 448, see Sioux Bridge Dakota 260 445-447, 190, 191-192, (1923), questions, allowance writ discretionary, refusal judicially reviewable Errors 449. succeeding record us, shown appealed straight 5, judgment. neither benefit weigh considerations. Further resort reflect informs 1978 1979 discriminatory level, despite appeals Together previous appeals, notes forced successive 27. them. new discussing 1839, David Dudley Field "[s]peedy justice unknown; justice, delays ruinous, rare." Vanderbilt, Improving Administration Justice—Two Decades Development, U.Cin.L.Rev. 155, 157 (1957). Many lamented seeming inseparability delay. See, e. g., Lagging 328 Annals Am. Acad. Pol. Soc. Sci. supra ; Warren, Delay Congestion Jud. 7-8 (1958); Delay: Selected Bibliography Recent Materials 1953-1958, Proceedings Attorney General's Conference Litigation 212-245 (1958). half surveyed, half. pronounced metropolitan centers. Virtue, Two Faces Janus: Metropolitan Trial 125 results observed correlation population calendar congestion. Institute Judicial Administration, Calendar Status, 196 1958, beginning commencement jury 18.8 months 750,000, 11.4 500,000 5.6 500,000. Current statistics latest 1417 Bone) (citing deemed applicable Act). ending 1930, 37.7% federal-question terminated selected complete. American Institute, Study Business Pt. II, (1934). 1942, nonjury trials 12.3 Table (1942). York's Unfortunately 1930's 1940's virtually nonexistent. conducted major compilation data 1953. Dept. 15, Even information intervals appellate Part inheres administration. devised universally enough resolve complaints. mass taxpayers' disputes officials complex necessarily operate according rules." especially vulnerable criticism Unlike sales usually calculated automatically price good service, element introduces degree subjective individualized understandably rise frequent place pressure procedures. O. Oldman F. Schoettle, Taxes Finance 262-265 (1974); Changing Environment 3-20 H. Aaron, Who Pays Tax?, 59-67 (1975); Pomp, Is Happening Tax, Assessors Journal 107, 108-116 relies believes "combine unjust." 538-541. Leaving aside "demonstrably unjust" describes inquiry, boil down elements opinion. factor—"the inequities," post, 539—merely violation, here. second—that "notwithstanding taxpayer's] assessment," ibid.—would error-free guarantee. absent surprising "formal protests" persuade "manifest error." 22, supra. Those grounds, intervene state-law questions. N. suggest, evaluate light prong analysis, practices. third factor—delay—and factor—failure interest—are above. several reflecting hostility aftermath 155-156, (1908) (holding Eleventh unconstitutional officers). 106-115, 687-692 ("This introduce principle, import"). out-of-state corporations, delaying in-state citizens litigate 535. drafters corporations. 1-2; Bone). belies exclusively problem. solely limiting narrow perverse moot. 1938, passage, State. Erie R. Tompkins, 304 817, 1188 (1938). treated differently citizens. Note, Suits Monetary Relief, U.Chi.L.Rev. 736, 743, (1979). "apparent weight authority" opposite rule—that allowable absence Annot., 112 A.L.R. 1183-1184 acknowledged existence contrary "ha[d] somewhat frequently recent 1184. 357-364 (1928). 399-400, 181-182, Proctor 165, 166 (SDNY 1924). These cases' undercut later cases. Without addressing day, 528, (1932) (Mississippi remedy); Stratton St. Louis Southwestern 534, 465 (Illinois remedy), Gulf, Webster 194 Miss. 660, 662, So.2d 644, 645 (1943); two-sided sword. Commentators agree definitively resolved. P. Bator, Mishkin, D. Shapiro, Wechsler, Hart Wechsler's System 979 1973); Berry, Forum Broad Deprivation Assessment, Calif.L.Rev. 828, 833-834 Most equivalent quantity quality Comment, 93 1016, 1021-1022 (1980) reduces equity); Jurisdiction Enforce Statutes Regulating Taxation: Amendment-Section 1341 Imbroglio, 70 Yale L.J. 636, 643 (1961) Interference Collection Taxes, 59 780, 783-784 defects courts). Of course, instructive administration, withholding (1943) mandatory withdrawal [federal courts] power decline exercise discretion"). "does court," controversy" remained assured. (1937); statement continuation "[S]uits problems federally choosing 1959) threat lever funds payable taxpayers. "On remedy' criteria." Ante, 512. not." 515. "A 'a remedy,' words." 516. elements." 517. "gave explicit sanction preexisting practice." 1639. restraints "Congress again (1931), 171. omitted "adequate" description oversight, inclusion unnecessary. Black's Dictionary 1163 (5th 1979) defines enforced violation prevented, redressed, compensated." insure "enforced," "prevented, compensated" defined 819 1934). "If open highly unfair picture litigate, privileged sue choose balance entertaining business subdivisions, seriously finances. pressing needs compelled merits 1342, modeled, specifically diversity. 7-13 978 1973) Wechsler); C. Wright, 215-217 (3d 1976) Wright). Bohler Callaway, 267 479, 486-488, 431, 434-435, 69 745 (1925) (state jurisdiction). 533-534, Garrett Bamford, 538 63, 68 (CA3), 977, 485, 585 Horn O'Cheskey, 378 1280 (DCNM 1974). originally enacted, whenever 738 "at equity" dropped "unnecessary" 1948 H.R.Rep.No.308, 80th A120 (1947). Miller, E. Cooper, Practice Procedure 4237, 420 (1978) Cooper). asserts Given restrictions clearly 1789, broader Equity existed 526-527, indicate Cromwell unclear rule, suffering class, retaining cause." 626, procedurally 516-517, insufficient line" "held singled taxation equalization reduction "[h]is restricted having increased," "[o]n Constitution." 624, 448. interprets convey "right due," satisfied right. imposition tolling existed, substantively commentators "definitively resolved," 32, standards interchangeably. Wechsler ("the opinions seem interchangeably"); Wright 216-217 ("Although argued 'adequate' regarded omitted)); Cooper 420-421 ("plain, equated remedy"); (1977) (Supreme "implied continuing narrowness 1937, substitution efficiency 'has ignored' "); 784-785 (arguing alleged," "[t]here definite distinguish created litigating ."). "procedural mechanism" not. prohibited claimed. insuring erecting barriers difficult worthless. (remedy bring 300 inadequate). requirement disappears. ad valorem county, district, railroad's lines ran. Noting 15% total controversy, 323. Lower standard. 'adequacy' Dillon Montana, 634 466-467 (CA9 1980) (recognizing contemplated forum empowered unlawful relief"); Gas Pipe Line Whitman, 595 325 (CA5 ("Since codification useful draw background interpreting policies underlie it"); Charles Shepherd, Monaghan, 256 882, 884 1958) (federal "an improperly collected"); Louisville Nashville Public Service Comm'n, 631 426 (CA6 1341), 959, 1418, 384; Alnoa G. Houston, 563 769, 772 1977) (if opportunities form council reassessing became reality, questioned") 970, 1610, Helmsley Detroit, 320 476, 481 1963) "adequate complete"); Bland McHann, 463 21, 26-27 1972), 410 966, 1438, 700 Cf. Clement, Discrimination Assessment: Strategy Pennsylvania, U.Pitt.L.Rev. 285, 289 complaint, 507; assumes, typical, disputed encumber claimants inequitable injunction. assumption highlights ironic contrast indifference financial impact overassessments method preventing temporary easily providing conclude powerless repetition erroneous assertion, continued. consecutive sufficiently injury 71-72, adjustment disparate pattern allegedly systematic intentional, futuro contributing least attributable considering overassessed awarding refund. 22. fact, underscores cumulative inability mistakes. determination, addition postponing vindication fosters error. pre-Act Rodgers,, (1932), reaching upheld "apparently" include 524, 31. none scant proposition "two-edged sword." Appellants, Appellants Reargument, Appellees, Supplemental Appellees Reargument O.T. 1931, 84; Appellant, Additional Memoranda Authority 178. three-judge well-settled illegally reasonable withheld. cast doubt, "South Carolina chooses. opens door forecloses remission statutes." F.Supp., 15. (Footnote omitted.) bond posted recoupment cost analogous award 423. certainly small, small short, Group Assisting Sewer Proposal-Ansonia Ansonia, 448 45, (Conn.1978); Abernathy Carpenter, 208 793, 796-797 (WD Mo.1962), 241, 1295, 409 (1963). 1023-1024 (S.D.N.Y.1924), Judge Learned Hand "But independently doubts, point, me taking man's allowing tax, hand back, after, establishes ought Whatever archaic notions modern communities dollar to-day next ignore immaterial contradict beliefs get loss, altogether 166. claims." 520-521. rely discussed, alone, respond 523, refunds. implicitly approved

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