Gorham Mfg. Co. v. Wendell, 261 U.S. 1 (1923)

Gorham Manufacturing Company v. Wendell

No.196
Argued on return to rule to show cause January 22, 1923
Decided February 19, 1923
261 U.S. 1

APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES

FOR THE SOUTHERN DISTRICT OF NEW YORK

Syllabus

1. In proceedings in the federal courts to enjoin state officials from collecting a tax alleged to violate the federal Constitution, the successors of such officials may be substituted as parties when such substitutions are permitted in the courts of the state. P. 3.

2. In view of the New York practice, and the consent of the parties substituted, held that the State Tax Commission might be substituted for the State Comptroller, whose functions have been transferred to it, and the State Attorney General for his predecessor in that office. P. 5.

This case is here on an appeal from a decree of the District Court (274 F. 975) dismissing upon the merits a suit brought by the appellant against the Comptroller and the Attorney General of the State of New York to enjoin them from collecting a tax and penalties. The matters now disposed of arose upon motions for substitution of parties and a rule to show cause why the case should not be dismissed as to the Comptroller. See 260 U.S. 708.