Hopkins

(concurring).

I am not convinced from the face of the record that the Supreme Court of California passed on the constitutional question here involved, in Consolidated Title Securities Co. v. Hopkins, 1 Cal.(2d) 414, 35 P.(2d) 320, but in no event are the acts here complained of violative of any federal constitutional inhibition.

This is an appeal from a final decree vacating a temporary restraining order and denying a permanent injunction which would prevent appellees collecting certain taxes against appellant.

The controversy involves the construction of article 13, § 14, of the Constitution of the State of California and certain state statutes enacted thereunder.

The question of the validity of a similar tax for a previous year on the same property was passed upon by the California Supreme Court in Consolidated Title Securities Co. v. Hopkins, 1 Cal.(2d) 414, 35 P.(2d) 320. A petition to the Supreme Court of the United States for certiorari in the case was interposed, based upon the contention that the collection of the tax was in violation of the appellant’s rights under the Constitution of the United States and was a denial of the equal protection of the law and its due process (Amendment 14). This petition was denied. 294 U.S. 716 , 55 S.Ct. 515 , 79 L.Ed. 1249 .

We are disposed here to follow the determination made of the other case. Furthermore, the state statute has provided an adequate remedy at law, and in such cases the intervention of equity is not favored. 28 U.S.C.A. § 384 ; Kieffer et…