Henneford v. Northern Pacific Ry. Co., 303 U.S. 17 (1938)

Henneford v. Northern Pacific Railway Co.

No. 243

Argued January 11, 1938
Decided January 31, 1938
303 U.S. 17

APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES

FOR THE EASTERN DISTRICT OF WASHINGTON

Syllabus

Upon appeal from a decree of the District Court enjoining the enforcement of a state tax, the amount of which, as alleged in the bill, was less than $3,000, held:

1. That the District Court had no jurisdiction notwithstanding other allegations to the effect that failure to pay would entail much greater damage to the plaintiff by way of penalties, seizure and sale of property, and damage to business. Healy v. Ratta, 292 U.S. 263, 268. P. 19.

2. A motion for leave to file an affidavit to supplement the record for the purpose of showing the amount of the tax for succeeding months must be denied. Id.

3. The case should be decided upon the record before this Court; the jurisdiction of the District Court should be tested by the case made by the bill, and that court should be directed to dismiss for want of jurisdiction. Id.

5 F.Supp. 302 reversed.