Melville Fuller

“ It is well settled that our appellate jurisdiction, when dependent upon the sum or value really in dispute between the parties, is to be tested without regard to the collateral effect of the judgment in another suit between the same or other parties. No matter that it may appear that the judgment would be conclusive in a subsequent action, it is the direct effect of the judgment that can alone be considered. ”

“ Manifestly it does not, since the contention that the provision for a license tax contained in the act of the legislative assembly was repealed by implication by the acts of congress referred to involved no question of legislative power, but simply one of judicial construction. ”