Scudder v. Comptroller of New York - 175 U.S. 32 (1899)


U.S. Supreme Court

Scudder v. Comptroller of New York, 175 U.S. 32 (1899)

Scudder v. Comptroller of New York

No. 55

Argued October 18, 1899

Decided October 30, 1899

175 U.S. 32

Syllabus

A judgment of the highest court of a state upholding the validity of a tax assessed under a statute of the state upon money deposited with a trust company in the state by a resident of another state cannot be reviewed by this Court on writ of error upon the ground that the proceedings were repugnant to the Constitution of the United States when no such ground appears to have been taken by the plaintiff in error or considered by any court of the state before the final judgment.

Page 175 U. S. 33

The case is stated in the opinion.



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