Charles Henry v. Metropolitan Dade County

Appellant instituted a suit in the United States District Court, Southern District of Florida, in November 1961, seeking to enjoin the collection of local ad valorem taxes levied against his property upon the ground that the assessment upon which such taxes were based was excessive. The suit was dismissed in compliance with 28 U.S.C. § 1341 (Johnson Act), which provides as follows:

“The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State.”

Subsequently…