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

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Scudder v. Comptroller of New York

No. 55

Argued October 18, 1899
Decided October 30, 1899
175 U.S. 32

ERROR TO THE SURROGATE’S COURT OF THE

COUNTY OF NEW YORK, STATE OF NEW YORK

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.

The case is stated in the opinion.