Melville Fuller

“ Section 629 provides that 'the circuit courts shall have original jurisdiction as follows: . . . Ninth. Of all suits at law or in equity arising under the patent or copyright laws of the United States.'
The complaint that the assessment of these taxes was illegal because in effect levied on patents or patent rights did not involve the construction, or the validity, or the infringement of the patents referred to, or any other question under the patent laws. This was not, therefore, a suit 'arising under the patent laws,' and the circuit court had no jurisdiction on that ground. ”

“ And the effect on future taxation of a decision that the particular taxation is invalid cannot be availed of to add to the sum or value of the matter in dispute. New England Mortg. Security Co. v. Gay, 145 U.S. 123, 36 L. ed. ”