Scudder v. Comptroller of New York

Citations

• 175 U.S. 32
• 20 S. Ct. 26
• 44 L. Ed. 62
• 1899 U.S. LEXIS 1544

Syllabus

<p>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.</p>