Mellon Co. v. McCafferty

Citations

• 239 U.S. 134
• 36 S. Ct. 94
• 60 L. Ed. 181
• 1915 U.S. LEXIS 1473

Syllabus

<p>Where the decree of the state court rests upon an independent non-Federal ground broad enough to sustain it, irrespective of the Federal right asserted, this court has no jurisdiction to review under § 237, Jud. Code.</p> <p>Failure to resort to ample and efficient administrative remedies existing under the state law to review assessments claimed to have, been unlawfully made, is a non-Federal ground sufficient to sustain a judgment of the state court refusing to enjoin the collection of the tax.</p> <p>The duty to resort to an adequate remedy provided by statute cannot be escaped by assuming that even if resorted to the wrong complained of would not have been rectified.</p> <p>Writ of error to review, 38 Oklahoma; 534, dismissed.</p>