Gully v. Interstate Natural Gas Co., 292 U.S. 16 (1934)

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Gully v. Interstate Natural Gas Co.

No. 651

Argued March 15, 1934
Decided April 2, 1934
292 U.S. 16

APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES

FOR THE SOUTHERN DISTRICT OF MISSISSIPPI

Syllabus

1. A contract of tax exemption is not impaired by a later statute authorizing assessments of back taxes on taxable property and not specifying the property in question. P. 18.

2. A mere assessment for taxation is not a statute or an order of an administrative board or commission within the meaning of § 266, Judicial Code. P. 18.

3. A decree rendered by a District Court erroneously constituted of three judges in a case not covered by § 266, Jud.Code, is not reviewable on the merits by direct appeal to this Court; but such appeal having been taken, this Court has jurisdiction to enforce the limitations of that section, and, the time for appeal to the Circuit Court of Appeals having expired, this Court will reverse the decree and remand to the District Court for further proceedings to be taken independently of § 266. P. 19.

4 F.Supp. 697 reversed.

Appeal by the State Tax Collector and State Tax Commission of Mississippi from a final decree of the District Court, constituted of three judges. The decree made permanent a preliminary injunction enjoining the appellants from making assessments of taxes.