Document: 342 U.S. 299 72 S.Ct. 321 96 L.Ed. 335 GEORGIA RAILROAD & BANKING CO.v.REDWINE, State Revenue Commissioner. No. 1. Reargued Nov. 26, 1951. Decided Jan. 28, 1952. Mr. Furman Smith, Atlanta, Ga., for appellant. M. H. Blackshear, Dublin, appellee. Chief Justice VINSON delivered the opinion of Court. 1 Appellant was incorporated in 1833 by a Special Act Georgia General Assembly that included provision exemption from taxation.1 In 1945, Constitution amended to provide 'All exemptions taxation heretofore granted corporate charters are declared be henceforth null and void.'2 According appellant's complaint, appellee, who is Commissioner, threatening act pursuant this amendment proceeding against appellant collection ad valorem taxes year 1939, all subsequent years, on behalf every county, school district municipality through which lines run.3 claims threatened would contrary its legislative charter impair obligation contract between Georgia, Article I, Section 10 Federal Constitution.4 2 This latest phase5 frequent litigation over tax began when filed suit appellee's predecessor state court seeking injunctive declaratory relief. Relief denied without reaching merits claim Supreme Court held action was, effect, an unconsented could not maintained courts. Musgrove v. Railroad Banking Co., 1948, 204 Ga. 139, 49 S.E.2d 26. We dismissed appeal judgment because it based upon nonfederal ground adequate support it. 1049, 900, 69 407, 93 435. 3 Thereafter, District enjoin appellee assessing or collecting charter. also asked acts adjudged violation prior decree entered below affirmed Wright 1910, 216 420, 30 242, 54 544. A three judges6 complaint want jurisdiction, holding had submitted itself jurisdiction so as barred effect prohibited Eleventh Amendment.7 D.C.1949, 85 F.Supp. 749. 4 The Attorney stated at bar 'plain, speedy efficient' remedies were available appellant, particularly assessment ordered cause continued enable assert such remedies. 1950, 339 901, 70 472, 94 1331. After modified restraining order pending permit assessment, liable full appealed remedy Co. Redwine, 1951, 208 261, 66 234. Following decision, moved termination continuance we reargument. 5 First. On reargument, again If so, under 28 U.S.C. (Supp. IV) § 1341, U.S.C.A. 1341.8 now suggested are: (1) injunction Superior Fulton County, Georgia; (2) arresting execution affidavits illegality; (3) suing refund after payment taxes. first route tried success litigation, supra. second remedy, present availability doubted Justices considered matter case,9 require filing hundred separate fourteen different counties protect single federal asserted appellant.10 third payment, applicable only payable directly amounting less than 15% total controversy.11 cannot say afford efficient remedy' necessary deprive 1341. 6 Second. Passing jurisdictional rested note named party But, since officer, properly whether relief sought officer not, substance, sovereign.12 is, State, barred.13 7 characterized one enforce alleged with and, such, State. But framed specific performance. It seeks rights Constitution. has long restrain unconstitutional individual State.14 These decisions reexamined reaffirmed Ex parte Young, 1908, 209 123, 441, 52 714, have been consistently followed day.15 general rule applied suits individuals allegedly taxation, including cases where, here, contract. Gunter Atlantic Coast Line R. 1906, 200 273, 26 252, 50 477; Pennoyer McConnaughy, 1891, 140 1, 11 699, 35 363; Allen Baltimore O.R. 1885, 114 311, 330, 925, 962, 29 200, 207. 8 re Ayers, 1887, 123 443, 164, 31 216, relied below, holding. case, complainant officers property constitutional rights. As result, substance directed merely obtain performance State.16 Since invasion property, hold State.17 free carry out functions judicial interference sovereign agents, but immunity does extend authority. 9 Accordingly, find deprived case either did determine bound address claim, do pass these questions remand further proceedings. Reversed remanded. DOUGLAS, concurring. 12 my view reality breach same involved Contract Clause breaching her agreement granting act. 13 officer. appeared defended merits. clear me represented spoke interests lower statutes authorized Governor allow defend involving State's interests. See Ga.Code 1895, §§ 23, 220; Ga.Const. 1877, Art. VI, X, par. II, Code, 2—3802. adjudicated declaring contract, stating Acts Legislature 'a valid binding Georgia' There no special circumstances, Land Dollar, 330 731, 67 1009, 91 1209, keep being res judicata 14 I conclude case. Therefore, form ancillary exercise Court's equity secured decree. 477. Ga.Laws 1833, pp. 256, 264. III, III. 34, 8, 14. Ann.1937, cc. 92—26, 92—27, 92—28, amended, contains provisions invoke 'No shall * any Bill Attainder, ex post facto Law, Law impairing Obligation Contracts, *.' U.S.Const. 10, cl. concerning reached collected Phillips, 1947, 332 168, 173, 1584, 1587, 1977. Required 2281, 2284, 2284. Query United States, 1942, 316 486, 62 1122, 86 1616. 'The Judicial power States construed law equity, commenced prosecuted Citizens another Subjects Foreign State.' Amend. XI. courts enjoin, suspend levy where plain, may page 272, 241. Compare Greene Louisville Interurban 1917, 244 499, 520, 37 673, 61 1280, Matthews Rodgers, 1932, 284 521, 529—530, 217, 221, 76 447. Graves Texas 1936, 298 393, 403, 56 818, 822, 80 1236. An portion controversy entire controversy. Hillsborough Cromwell, 1946, 326 U.S 620, 629, 445, 452, 90 358. raised defense brought recover taxes, hardly invoked Larson Domestic Commerce Corp., 1949, 337 682, 687—688, 1457, 1460, 1628; 216. expressly language Amendment. Nevertheless, entertain if Hans Louisiana, 1890, 134 504, 33 842. Prout Starr, 1903, 188 537, 23 398, 47 584; Smyth Ames, 1898, 169 466, 518 519, 18 418, 423, 42 819; Tindal Wesley, 1897, 167 204, 17 770, 137; Reagan Farmers' Loan Trust 1894, 154 362, 1047, 38 1014; 363, numerous cited therein. 15 Alabama P.S.C. Southern 341 341, 344, 71 762, 765, 95 1002; Sterling Constantin, 287 378, 53 190, 193, 77 375, therein; supra, 507, 677, 12, pages 690—691, 704, 1462, 1468. cessation conduct request affirmative Ford Motor Department Treasury, 323 459, 462—463, 65 347, 649—350, 89 389; Great Northern Life Ins. Read, 1944, 322 47, 50—51, 64 873, 874—875, 88 1121; North Carolina Temple, 22, 509, 849; Hagood Southern, 1886, 117 52, 608, 805. 16 That there inconsistency decision Ayers above shown careful differentiation written Matthews. 14, fact official course, impart responsibility supreme 167, 457. 403—404, 822—823. consider litigation. Unlike additional parties into action, limited alone.

Category: 8