§1341 Taxes by States

Based on title 28, U.S.C., 1940 ed., § 41(1) (Mar. 3, 1911, ch. 231, § 24, par. 1, 36 Stat. 1091; May 14, 1934, ch. 283, § 1, 48 Stat. 775; Aug. 21, 1937, ch. 726, § 1, 50 Stat. 738; Apr. 20, 1940, ch. 117, 54 Stat. 143). This section restates the last sentence of section 41(1) of title 28, U.S.C., 1940 ed. Other provisions of section 41(1) of title 28, U.S.C., 1940 ed., are incorporated in section 1331, 1332, 1342, 1345, 1354, and 1359 of this title. Words “at law or in equity” before “in the courts of such State” were omitted as unnecessary. Words “civil action” were substituted for “suit” in view of Rule 2 of the Federal Rules of Civil Procedure. Words “under State law” were substituted for “imposed by or pursuant to the laws of any State” for the same reason.