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Abstract

The plaintiff corporation applied for a preliminary injunction in a suit to restrain the collection of a state franchise tax on the ground that the tax law was unconstitutional under the federal Constitution. After the complaint had been filed and a temporary restraining order had been granted, the defendant moved to dismiss the bill for want of equity, and upon a hearing of the motion the bill was dismissed. The plaintiff then appealed to the circuit court of appeals where the law was held to be unconstitutional and the judgment was reversed. Held, the single judge had no jurisdiction to entertain the motion to dismiss the bill on the merits, and the circuit court of appeals had no jurisdiction to entertain an appeal from such a decree. Stratton v. St. Louis Southwestern Ry., 282 U. S. 10, 51 Sup. Ct. 8.

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