William R. Day

“ The mere objection to an exercise of authority under a statute, whose validity is not attacked, cannot be made the basis of a writ of error from this court. There must be a substantial challenge of the validity of the statute or authority upon a claim that it is repugnant to the federal Constitution, treaties, or laws, so as to require the state court to decide the question of validity in disposing of the contention. ”

“ If the case can come here by writ of error, it is because there was drawn in question the validity of a statute, or authority, exercised under the state on the ground of their being repugnant to the Constitution, laws, or treaties of the United States. ”

“ Distilling Company to recover balances alleged to be due as taxes upon distilled spirits belonging to the company held in a bonded warehouse in that city. The taxes sued for were those for the years 1907 to 1916, inclusive. ”