Owen J. Roberts

“ Upon such appeal, the court may determine all questions of valuation, and the liability of the appraised estate for such tax, subject to the right of appeal to the Supreme or Superior Court.' The appeal must be entered in a state court specifically designated by the statute, and is thus not an ordinary action at law, but a statutory proceeding. The commonwealth has conditioned the right to implead it, upon resort to a forum of its choice. The taxpayer cannot, therefore, though a nonresident, appeal from the appraisement to a federal court. ”

“ The acts of Assembly of Pennsylvania direct the department of revenue to collect and the Attorney General to bring suit for the amount of the tax, if it is not paid within one year of assessment. If, therefore, the appellant should omit to take an appeal to the Dauphin county common pleas court, the assessment would become final and the appellant liable to suit for the amount of the tax. ”

“ As has repeatedly been held, the action of the court in such a matter is legislative rather than judicial, so that one who has not pursued the legislative process to a conclusion cannot turn to a court of equity for relief from a regulatory order which is not the final word of the constituted state authority. ”

“ Since the Dauphin county court is empowered, upon appeal from the action of the appraiser, to determine all questions, including both valuation and liability for the tax, the contention is made that its function is at least in part administrative, and a suit for injunction may not be entertained by a federal court prior to the decision of the state court. ”

“ In view of what has been said, the appellant's cause of action in equity will not, strictly speaking, arise until an appraisement is made and certified to the department of revenue and notice of the fact is given appellant. ”

“ The appellant, by a bill filed in the District Court for Eastern Pennsylvania, sought to enjoin the appellees, who are officials of the commonwealth of Pennsylvania, from attempting to impose and collect an inheritance tax. ”

“ Kansas & Texas Coal Co., 183 U.S. 185, 22 S.Ct. 47, 46 L.Ed. 144) , nor is the controversy one arising under the laws of the United States (Tennessee v. Union & Planters' Bank, 152 U.S. 454, 14 S.Ct. 654, 38 L.Ed. 511; Chicago, R.I. & P. Ry. Co. v. Nebraska (C.C.A.) 251 F. 279) . ”