Melville Fuller

“ As the judgment relied on as res judicata was not so regarded in Shelby County v. Union & Planters' Bank, it could not be properly so regarded in the present case; but, apart from that, it is enough that in Tennessee the doctrine of res judicata is not applicable to taxes for years other than those under consideration in the particular case, inasmuch as what effect a judgment of a state court shall have as res judicata is a question of state or local law, and the taxes involved in this suit are taxes for years other than those involved in the prior adjudication. Phoenix F. & M. Ins. Co. ”

“ Diversity of citizenship did not exist, and the jurisdiction of the circuit court rested solely on the ground that the cause of action arose under the Constitution of the United States. The appeal lay directly to this court under § 5 of the judiciary act of March 3, 1891 (26 Stat. at L. 826, chap. 517, U.S.C.omp. Stat. 1901, p. 547) , and not to the circuit court of appeals. American Sugar Ref. Co. ”

“ If this were not so, the right to two appeals would exist in every similar case, notwithstanding, as we have repeatedly held, that such was not the intention of the act. Robinson v. Caldwell, 165 U.S. 359, 41 L. ed. 745, 17 Sup. Ct. Rep. 343; Loeb v. Columbia Twp. 179 U.S. 472, 45 L. ed. 280, 21 Sup. Ct. Rep. 174; American Sugar Ref. Co. v. ”