Read the following excerpt from a US court opinion:
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the United States of jurisdiction in public-utility rate cases”); id., at 8419 (remarks of Rep. Hancock) (“the Johnson bill seeks to [save time and money] by divesting the Federal courts of all jurisdiction in public-utility cases except the right of appeal to the Supreme Court of the United States after the final decision of the State court of last resort”). 23 This Court has long recognized the dangers inherent in disrupting the administration of state tax systems. See, e. g., Dows v. City of Chicago, 11 Wall. 108, 110 (1871) (“It is upon taxation that the several States chiefly rely to obtain the means to carry on their respective governments, and it is of the utmost importance to all of them that the modes adopted to enforce the taxes levied should be interfered with as li , at 299 ; Fair Assessment in Real Estate Assn., Inc. v.
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What is the most suitable continuation to the opinion? Your options are:
A. holding that declaratory relief is improper when a prosecution involving the challenged state statute is pending in state court at the time the federal suit is initiated and the same principles that govern the propriety of federal injunctions of state criminal proceedings govern the issuance of federal declaratory judgments in connection with such proceedings
B. holding that federal courts will not enjoin the collection of unconstitutional state taxes where the taxpayer has a plain adequate and complete remedy at law
C. holding that the same considerations which have led federal courts of equity to refuse to enjoin the collection of state taxes save in exceptional cases require a like restraint in the use of the declaratory judgment procedure
D. holding the federal and state tests to be the same
E. holding that the exceptional circumstances test does not apply to declaratory judgment actions
Reply with [A, B, C, D, E] only.