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

KENNEDY, District Judge.

This suit is one to restrain the collection of alleged illegal taxes by the treasurers of four counties named as defendants, upon the ground that the! taxes so assessed and levied violate the commerce, due process, and equal protection clauses of the Federal Constitution (Const, art. 1, § 8, cl. 3; Amend. 14). The case was previously argued and submitted to the court; one of the defenses interposed being the lack of jurisdiction of this court upon the ground that the plaintiff had not established that it had no adequate remedy at law. On August 39, 1932, the court…