Harlan F. Stone

“ Code § 267 (28 U.S.C. § 384, 28 USCA § 384) , declares that suits in equity shall not be sustained in the courts of the United States 'in any case where a plain, adequate, and complete remedy may be had at law.' The effect of this section, which was but declaratory of the rule in equity, established long before its adoption, is to emphasize the rule and to forbid in terms recourse to the extraordinary remedies of equity where the right asserted may be fully protected at law. ”

“ It may be assumed that, if appellees do not pay the challenged tax, and in consequence of that omission they are subjected, as it is alleged they will be, to the civil and criminal penalties for nonpayment, the resulting injury to their business will be irreparable, and can be avoided only by resort to equity to prevent the threatened wrong. ”

“ These provisions would seem to contemplate suits against the collector for the recovery of the tax and to afford him some protection in the event of a judgment against him. Atchison, Topeka & Santa Fe Ry. v. O'Connor, supra, 223 U.S. 287, 32 S.C.t. 216, 56 L. Ed. 436, Ann. Cas. 1913C, 1050. But, as no facts are presented to show that the suit against the collector in the present case will not be adequate, it is unnecessary to consider their precise scope and effect. ”

“ In other cases, this jurisdictional requirement, unlike the others mentioned, may be treated as waived if the objection is not presented by the defendant in limine. Duignan v. United States, 274 U.S. 195, 199, 47 S.C.t. 566, 71 L. Ed. 996; Singer Sewing Machine Co. ”