Fred M. Vinson

“ The District Court characterized appellant's action as one to enforce an alleged contract with the State of Georgia, and, as such, a suit against the State. But appellant's complaint is not framed as a suit for specific performance. It seeks to enjoin appellee from collecting taxes in violation of appellant's rights under the Federal Constitution. This Court has long held that a suit to restrain unconstitutional action threatened by an individual who is a state officer is not a suit against the State. ”

“ The State is free to carry out its functions without judicial interference directed at the sovereign or its agents, but this immunity from federal jurisdiction does not extend to individuals who act as officers without constitutional authority.
Accordingly, we find that the District Court was not deprived of jurisdiction in this case on either the ground that it is a suit against the State or that 'plain, speedy and efficient' remedies are available to appellant in the state courts. ”

“ This general rule has been applied in suits against individuals threatening to enforce allegedly unconstitutional taxation, including cases where, as here, it is alleged that taxation would impair the obligation of contract. ”