David Josiah Brewer

“ The matter has become res judicata between the estate and the state. There is no pretense that the taxes of 1895 stand in any other condition as to matter of fact than the taxes of 1893 and 1894, which were in terms included within the litigation settled by the decision referred to. The ruling, therefore, as to the taxes for 1895, comes within the force of that decision, and is determined by the conclusion in respect to the taxes of 1893 and 1894. ”

“ Johnson Steel Street-Rail Co. v. Wharton, 152 U.S. 252, 38 L. ed. 429, 14 Sup. Ct. Rep. 608; Last Chance Min. Co. v. Tyler Min. Co. 157 U.S. 683, 39 L. ed. 859, 15 Sup. Ct. Rep. 733; New Orleans v. Citizens' Bank, 167 U.S. 371, 42 L. ed. 202, 17 Sup. Ct. Rep. ”