Chicago & N. W. Ry. Co. v. Eveland

(in memorandum). In Chicago & Northwestern Railway Company, Plaintiff, v. H. L. Eveland, Hugh Smith, and H. C. Preston, Constituting the Tax Commission of the State of South Dakota et al., Defendants, I have determined to deny the motion of the defendants to dismiss the bill of complaint. In this motion counsel for defendants contend that this court is without jurisdiction, assuming that there is.an adequate remedy at law. On the other hand, counsel for plaintiff urges that there is no adequate remedy at law, and further that a multiplicity of suits would result, and that federal questions…