opinion: NATIONAL ASSOCIATION FOR THE ADVANCEMENT OF COLORED PEOPLE et al. v. WILLIAMS, REVENUE COMMISSIONER.
  No. 783.
  Decided June 1, 1959.
  Robert L. Carter, Frank-D. Reeves and A. T. Walden for petitioners.
  Eugene Cook, Attorney General of Georgia, Robert H. Hall, Assistant Attorney General, and E. Freeman Leverett, Deputy Assistant Attorney General, for respondent.
  Per Curiam.
  The motion to substitute Dixon Oxford in.the place of T. V. Williams as the party respondent is granted. The State represents to us that no fine against petitioner has been finally determined and assessed: Accordingly, the petition for a writ of certiorari is denied, leaving petitioner free to' take further proceedings here when the judgment below becomes final or the jurisdiction of this Court may otherwise be appropriately invoked.
  Mr. Justice Douglas.
  With some doubts I bow to the conclusion that this judgment is not final within the meaning of the jurisdictional statute, 28 U. S. C. § 1257. It ordered thé petitioner to “produce all its books, records and other data bearing on said corporation’s income, disbursements and expenses prepared or used by said corporation in die conduct of its-'business during said taxable years wherever said business was transacted, whether within’ or without this state (except such as may be otherwise theretofore produced’ hereunder) . . .■ within thirty-five days . . . [and] that said corporation forthwith pay Into the registry of the Clerk of this Court a fine of twenty-five thousand dollars, to be hereafter assessed and apportioned remedially and punitively, as shall appear just and appropriate to the Court, the Court reserving jurisdiction, after the production of the books, records and data hereby ordered, to reduce the amount of said fine if such should be-just under the circumstances then existing.”
  By the terms of this judgment, the Georgia court reserves the power to réduce the amount of the fine. One question tendered by the petitioner would turn on the amount of the fine. It is the issue of “cruel and unusual punishments” which is outlawed by the Eighth Amendment that is in turn made applicable to the States by thé Fourteenth, Francis v. Resweber, 329 U. S. 459, 463. That .is a subsidiary question and one that the State contends is not properly here because, it is said, no such assignment of error was included in the bill of exceptions.
  The central issue in the case has nothing to do with the amount of the fine. It seems that the order to produce the records and the citation for contempt followed each other in a matter of a few hours. The basic question is whether holding petitioner in eontempt and imposing any fine comported with that due process required of every government under our Bill of Rights. Were that question here alone,. I would- think the judgment was final. But since the issue of “cruel and unusual punishment” is also tendered and since a reduction of the fine may eliminate it from the case, I acquiesce in the denial of certiorari’ at this stage of the proceedings.
choices: comity: civil rights comity: criminal procedure comity: First Amendment comity: habeas corpus comity: military comity: obscenity comity: privacy comity: miscellaneous comity primarily removal cases, civil procedure (cf. comity, criminal and First Amendment); deference to foreign judicial tribunals assessment of costs or damages: as part of a court order Federal Rules of Civil Procedure including Supreme Court Rules, application of the Federal Rules of Evidence, Federal Rules of Appellate Procedure in civil litigation, Circuit Court Rules, and state rules and admiralty rules judicial review of administrative agency's or administrative official's actions and procedures mootness (cf. standing to sue: live dispute) venue no merits: writ improvidently granted no merits: dismissed or affirmed for want of a substantial or properly presented federal question, or a nonsuit no merits: dismissed or affirmed for want of jurisdiction (cf. judicial administration: Supreme Court jurisdiction or authority on appeal from federal district courts or courts of appeals) no merits: adequate non-federal grounds for decision no merits: remand to determine basis of state or federal court decision (cf. judicial administration: state law) no merits: miscellaneous standing to sue: adversary parties standing to sue: direct injury standing to sue: legal injury standing to sue: personal injury standing to sue: justiciable question standing to sue: live dispute standing to sue: parens patriae standing standing to sue: statutory standing standing to sue: private or implied cause of action standing to sue: taxpayer's suit standing to sue: miscellaneous judicial administration: jurisdiction or authority of federal district courts or territorial courts judicial administration: jurisdiction or authority of federal courts of appeals judicial administration: Supreme Court jurisdiction or authority on appeal or writ of error, from federal district courts or courts of appeals (cf. 753) judicial administration: Supreme Court jurisdiction or authority on appeal or writ of error, from highest state court judicial administration: jurisdiction or authority of the Court of Claims judicial administration: Supreme Court's original jurisdiction judicial administration: review of non-final order judicial administration: change in state law (cf. no merits: remand to determine basis of state court decision) judicial administration: federal question (cf. no merits: dismissed for want of a substantial or properly presented federal question) judicial administration: ancillary or pendent jurisdiction judicial administration: extraordinary relief (e.g., mandamus, injunction) judicial administration: certification (cf. objection to reason for denial of certiorari or appeal) judicial administration: resolution of circuit conflict, or conflict between or among other courts judicial administration: objection to reason for denial of certiorari or appeal judicial administration: collateral estoppel or res judicata judicial administration: interpleader judicial administration: untimely filing judicial administration: Act of State doctrine judicial administration: miscellaneous Supreme Court's certiorari, writ of error, or appeals jurisdiction miscellaneous judicial power, especially diversity jurisdiction