Corbett

This was a suit to enjoin appellants 1 from collecting of appellee 2 a tax imposed by § 3 of the California Retail Sales Tax Act (Deering’s General Laws, Act 8493). 3 Appellants moved to dismiss the suit on the ground that the District Court had no jurisdiction thereof. The motion was denied. 4 Appellants answered and, in their answer, again challenged the District Court’s jurisdiction. It was stipulated that all facts alleged in the complaint were true, and that the case be submitted upon the stipulation and the answer, without the production of any evidence. Thus, in effect, each party moved for judgment on the pleadings. 5 Judgment was entered granting appellee a permanent injunction. From that judgment this appeal is prosecuted.

Section 24(1) of the Judicial Code, 6 28 U.S.C.A. § 41 (1), provides that “no district court shall have jurisdiction of any suit to enjoin, suspend, or restrain the assessment, levy, or collection of any tax imposed by or pursuant to the laws of any *197 State where a plain, speedy, and efficient remedy may be had at law or in equity in the courts of such State.” This was a suit to enjoin the collection of a tax imposed by the laws of California. The…