“ No substantial question was presented as to the validity of the statute authorizing assessments of property which had escaped taxation. The statute did not specify the property of appellee and authorized assessments only of property that was taxable.
A mere assessment is not a statute or an order of an administrative board or commission within the meaning of section 266 of the Judicial Code (28 USCA § 380) . ”

“ The challenged proceedings were taken pursuant to a statute which authorized assessments in cases where it was ascertained that in past years property had escaped taxation. See chapter 214, Laws of 1928; chapter 291, Laws of 1932; Mississippi Code of 1930, §§ 3226 and 6992; Code Supp. 1933, §§ 3204, 3208. It appeared that on April 14, 1933, at the instance of the state tax collector, the state tax commission had made assessments of appellee's property for prior years, subject, however, to objections to be made and filed with the commission on or before May 23, 1933. ”

“ The District Judge, on an application for an interlocutory injunction, considering section 266 of the Judicial Code (28 USCA § 380) to be applicable, called to his assistance two other judges, and the District Court, as thus composed, granted an injunction restraining defendants from approving and enforcing the proposed assessments. Motions to dismiss the bill for want of equity were denied. An agreed statement of facts was filed and on final hearing the District Court of three judges made the injunction permanent. ”