Page:Federal Reporter, 1st Series, Volume 8.djvu/466

This page needs to be proofread.

452 FEDERAL REPORTBB. �in considtiiuig tins distinction, when sought to be set up in the German Bank Case., qiioted several passages from its decision in the liailroad Tax Cases, which need net be repeated bere, and then said: "Tliese principles are svfficient to decide the caae, and wcre declared by this court in a case arising in the same state and under the same constitution and revenue lawB with the one now before as." The decree dismissing the bill was affirm^ed on the ground that IJiere was no allegation of a payment of a part of the tax. Thus the supreme court bas itself denied the distiaeition sought to be established in this case; and its decisions are ooutrolling in this court. The able decisions of the supreme court of Wisconsin, relied on by defendant, coneeding them to adopt a different view, must yield in the national court to the superior authority of the supreme court of the United States. �We are unable to distinguish the present case from those already cited from the supreme court. Under the decisions in those cases, the bill presents no sufficient equity to justify an injunction, because there is no allegation of payment of so muoh of the t^x as mustho conceded ought to have been assessed and paid. �On the authority of the cases cited, the demurrer must be sustained on the grounds indieated, and the ground being jurisdictional it be- comes unnecessary, if not improper, to consider any of the other points raised by the bill and demurrer. As it is understood that the bill cannot be trutbfully amended, so as to avoid the objection considered, it must be dismissed'; and it is so ordered. ' �Hotfman, D. J.., concurred. ���CooK and another v. Bidwell. �(Circuit Court, W. D. Pennsylvania. July 16, 1881.) �1. CONTRACTS— PABTIAL ASSIGNMBNTS. �Partial assignments of one's rights under a contract are not good as against the other contracting party. �2. Same — Saieb— Rbscisbion bt Assignee. �The assignee will not be allowed to work a rescission of the contract. �3. Same — Same— Action bt Assignes. �Nor can he maintain an action against such other party without joining the assignor, unless with such party's consent. �4. Samb — Same. �Albert Bell entered into an agreement with the defendant, Bidwell, by the terms of which the defendant, among other things, was to manufacture a cer- tain plow under two, patents, which belonged to the defendant, and to pay the ��� �