Page:Federal Reporter, 1st Series, Volume 7.djvu/532

 620 FEDERAL REPORTER, �there must be a distinct averment in the bill that the sharea of stock of a national bapk are valued higher for the purposes of taxation than other moneyed capital generally, and that it is not enough to allege that such may be the fact in a partic- iilar i^nstance ; that the mere allegations that the assessments are partial, unequal, and even unjust, are not sufficient. It is, perhaps, inferable from the opinion in that case that the supreme court will not go further than it has already gone in the case of The People v. Weaver, 100 U. S. 539 ; in Pelton y. National Bank, 101 U. S. 143; and in Gummings v. National Bank, 101 U. S. 153. �In this case there appears to have been no agreement or. concert of action among the assessors by which a general rule Of diecriminating rate has been adopted either by the assessors generally, or by any single assessor, the necessary effeot of which is to tax the shares of stock of the First National Bank of Chicago at a higher rate than other moneyed capital in the hands of individuals, and therefore the motion which has beeamade for aninjunction will be overruled. �Note. Section 5219 of the Reviged Statutes has recently been construed in Banh-v. HilU, 5 Fed. Ref. 248; in Bank v. Maher, 6 Ped. Rbp. 417; in roungstown v. Eughes, Id. 737 ; and in Bank r. Watei-a, ante, 152.— [Ed. ���Latham v. Chafeb. �{Circuit Court, B. Bhode Island. April 27, 1881.) �1. Plba m Abatbmbnt— Suit Pbnding in State Court. �The pendency of a suit in equity in a state court cannot be pleaded in abatement or bar of a like suit involving the same subject-matter, and between the same parties, in a federal coiu't — [Ed. �In Equity. �Defendant set up the following plea in bar of the bill : "This defendant, by protestation, not confessing or acknowledging the matters and things in and by said bill set forth and alleged to be true in guch manner and form as the same are thereby and therein set forth and alleged for ploa to the whole of said bill, saith : That at the October term, A. D. 1877, of t'ie supreme court of the state of Rhode Island, held in and ��� �