Horace Gray

“ Justice Field, that the question whether fees exacted in violation of a statute of the United States, and paid without objection, could be recovered back, was not a federal question, the decision of which by the highest court of a state could be reviewed by this court on writ of error. ”

“ The conclusion of that court, following the decision of this court in Philadelphia & S. Steamship Co. v. Pennsylvania, 122 U.S. 326, 7 Sup. Ct. 1118, that the statute of Vermont of 1882, so far as it sought to tax the earnings derived from interstate commerce, was unconstitutional, was in favor of the Rutland Railroad Company, and therefore cannot be questioned on a writ of error sued out by that company. ”

“ These grounds involved no federal question, and were broad enough to support the judgment, without regard to the question whether the provision of the statute under which the Central Vermont Company paid the taxes, and deducted them from the rent, was or was not constitutional. ”