Joseph McKenna

“ If we should yield to the contention of counsel, we should give greater power to one of the municipalities of the state than the law of the state, as construed by the supreme court of the state, would give it. We should enforce against petitioner a tax which the supreme court of the state, construing a state law, would not enforce. ”

“ Whether a statute of a state is or is not a revenue measure certainly depends upon the construction of that statute. Besides, if in any case we should lean to an agreement with the state court, this is such a case. There is no Federal right involved. ”

“ The ordinance in controversy in the case at bar was, at least, assumed by the circuit court of appeals to be a revenue measure. This being its character, what was the effect of its repeal? It withdraws the power of collecting the tax, petitioner contends. The court of appeals did not take this view. The court regarded the right of the county as vesting at the date of the imposition of the license, and that the liability of petitioner was so far contractual as to be unaffected by the repeal of the statute giving power to the county to enact the ordinance. We are unable to assent to this view. ”