Edward Douglass White

“ The assumption, however, may not be indulged in simply because it appears from the record that a federal question was averred, if such question be obviously frivolous or plainly unsubstantial, either because it is manifestly devoid of merit, or because its unsoundness so clearly results from the previous decisions of this court as to foreclose the subject and leave no room for the inference that the questions sought to be raised can be the subject of controversy. ”

“ In addition, it is elaborately insisted that as by the Constitution of the United States a state may not extend its taxing authority over nonresidents, it must follow, from the limitations on the taxing power of the state of Maryland, above asserted, that that state, not having the power to tax a nonresident owner of distilled spirits, could not, without a violation of the 14th Amendment of the Constitution of the United States, by indirection accomplish the same result by imposing the obligation to pay upon the custodian. ”

“ After then stating that it was contended that, as the Monticello Case had been decided on the ground that the statute did not provide adequate notice, the declarations of the court in that case, upholding the constitutionality of the law in other respects, were obiter, the court proceeded to consider that contention and hold that it was not well founded, because the reasoning in the Monticello Case concerning the constitutionality of the statute was directly responsive to the contentions made, and therefore involved in the case as presented. ”