Edward Douglass White

“ That a decision below, which merely deals with and interprets a local statute, is not subject to review by error or appeal, affords no basis for saying that the exertion of the infinitely greater power to determine whether Congress had constitutional authority to pass a statute local in character should be necessarily subjected to a like limitation. ”

“ To the contrary, the elementary principle is that the right to pass upon the greater question, the constitutional power of Congress, draws to it the authority to also decide all the essential incidents, even though otherwise there might not be a right to consider them. ”

“ Does section 9 of an act of Congress approved March 3, 1917 (39 Stat. 1046) , under which said assessment was made, require that 'moneys and credits, including moneys loaned and invested, bonds and shares of stock * * * of any person, firm, association, or corporation * * * engaged in business within said District,' but residing outside of said District, shall be assessed by the District of Columbia for the purpose of taxation? '2. If it does, is it invalid? And, if invalid, does that fact render void the entire section? ”