Jerome J. Wells v. James E. Malloy, Commissioner of Motor Vehicles of the State of Vermont

FRIENDLY, Circuit Judge:

This appeal raises a novel question concerning the scope of 28 U.S.C. § 1341. This provides:

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.

The action was brought in the District Court for Vermont. Plaintiff Wells claimed that he had failed to pay the taxes due under Vermont’s Motor Vehicle Purchase and Use Tax 1 because of financial inability and that, in consequence, the Commissioner of Motor Vehicles had suspended…