Merriam

This case comes before us upon motion to dismiss, motion to dissolve the temporary restraining order, motion for interlocutory injunction, and upon the merits. Tha answer was filed pursuant to the request of the court to permit the disposition of the entire case at one session of the three-judge court and was filed without waiver of any points of law raised in the motion to dismiss. Affidavits have been filed in behalf of each side.

Plaintiff is a foreign corporation, authorized to carry on an oil business in the state of California, and, in connection with its business, owns extensive oil leases in this state. It seeks an interlocutory and permanent injunction against the enforcement by the defendants, officers of the state of California, of the provisions of section 32 of the Bank and Corporation Franchise Tax Act (1929) Act 8488, Deering’s General Laws of California, vol. 3, p. 4763, which section provides for the forfeiture of the right to do intrastate business in the event a foreign corporation fails to pay a delinquent franchise tax, and against the enforcement of the taxing provisions of said act by civil or criminal action. The provisions of the amendment of 1928 (adding…