PER CURIAM.
The Secretary of the Treasury has not been made a party in this suit, either in*391dividually or in his official capacity, for no service has been effected. No suit will lie against the Collector alone. The Collector is a subordinate official of the Treasury Department and the Secretary of the Treasury is an indispensable party defendant. The bill was dismissed on the merits after denial of a motion for a temporary injunction. The decree is reversed with directions to dismiss the bill for lack of the necessary party defendant. Webster v. Fall, 266 U.S. 507" court="SCOTUS" date_filed="1925-01-05" href="https://app.midpage.ai/document/webster-v-fall-100541?utm_source=webapp" opinion_id="100541">266 U.S. 507, 45 S.Ct. 148, 69 L.Ed. 411; Gnerich v. Rutter, 265 U.S. 388" court="SCOTUS" date_filed="1924-06-02" href="https://app.midpage.ai/document/gnerich-v-rutter-100454?utm_source=webapp" opinion_id="100454">265 U.S. 388, 44 S.Ct. 532, 68 L.Ed. 1068; National Conference, etc., Inc., v. Goldman, 2 Cir., 85 F.2d 66" court="2d Cir." date_filed="1936-07-17" href="https://app.midpage.ai/document/national-conference-on-legalizing-lotteries-inc-v-goldman-6867566?utm_source=webapp" opinion_id="6867566">85 F.2d 66; Transcontinental & Western Air, Inc., v. Farley, 2 Cir., 71 F.2d 288" court="2d Cir." date_filed="1934-06-11" href="https://app.midpage.ai/document/transcontinental--western-air-inc-v-farley-1495880?utm_source=webapp" opinion_id="1495880">71 F.2d 288; Alcohol Warehouse Corp. v. Canfield, 2 Cir., 11 F.2d 214" court="2d Cir." date_filed="1926-03-08" href="https://app.midpage.ai/document/alcohol-warehouse-corporation-v-canfield-1543723?utm_source=webapp" opinion_id="1543723">11 F. 2d 214.
Decree reversed with directions to dismiss the bill.