U.S. Supreme Court MATTHEWS v. RODGERS, 284 U.S. 521 (1932)

[Page 284 U.S. 521, 530]

numerous suits between the same parties, involving the same issues of law or fact. It does not extend to cases where there are numerous parties plaintiff or defendant, and the issues between them and the adverse party are not necessarily identical. St. Louis, Iron Mountain & Southern Ry. Co. v. McKnight, 244 U.S. 368, 375, 37 S. Ct. 611; Kelley v. Gill, 245 U.S. 116, 120, 38 S. Ct. 38; Francis v. Flinn, , 6 S. Ct. 1148; Scott v. Donald, 165 U.S. 107, 115, 17 S. Ct. 262; Hale v. Allinson, , 77 et seq., 23 S. Ct. 244; and see Pomeroy, Equity Jurisprudence (4th Ed. 1918), 251, 251 1/2, 255, 259, 268.

While the present bill sets up that the single issue of constitutionality of the taxing statute is involved, the alleged unconstitutionality depends upon the application of the statute to each of the appellees, and its effect upon his business, which is alleged to be interstate commerce. The bill thus tenders separate issues of law and fact as to each appellee, the nature of his business, and the manner and extent to which the tax imposes a burden on interstate commerce. The determination of these issues as to any one taxpayer would not determine them as to any other. There was thus a failure of such identity of parties and issues as would support the jurisdiction in equity.

Reversed.