Hannis Distilling Co. v. Mayor and City Council of Baltimore

Citations

• 216 U.S. 285
• 30 S. Ct. 326
• 54 L. Ed. 482
• 1910 U.S. LEXIS 1891

Syllabus

<p>Where the unsoundncss of a Federal question so clearly appears from previous decisions of this court as to foreclose1 the subject and leave no room for controversy, the writ of error will bo dismissed.</p> <p>This court having decided in Carslair.s v. Cochran, 193 U. S. 10, that the State of Maryland can, as an exertion of its taxing power, without denial of due process of law, tax tangible property having a situs within its borders, irrespective of the residence .of .the owner, and can if necessary impose the obligation to pay such tax upon the custodian or possessor of such property, giving a lien thereon to secure reimbursement, the only Federal question involved' and which would give this court jurisdiction in this case is so foreclosed that the writ of error is dismissed for want of jurisdiction.</p> <p>This court will not usurp the functions of a- state court of' last resort in order to distort if not destroy for infirmity of state power a state statute expressly upheld as valid by the state court.</p>