Source: https://supreme.justia.com/cases/federal/us/293/52/
Timestamp: 2019-04-23 23:55:31+00:00

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extrinsic statements. It must appear affirmatively from the record that a federal question was necessarily decided in determining the cause, and if it be uncertain whether the judgment was based upon a federal ground, or upon a nonfederal ground sufficient to sustain it, this Court will not take jurisdiction. P. 293 U. S. 54.
2. Where the highest court of a State affirms without opinion and leaves in doubt what, if any, disposition it made of a federal question presented below, it is suggested that, the local practice permitting, application should be made for amendment of the remittitur. P. 293 U. S. 55.
Certiorari, 292 U.S. 616, to review a judgment (263 N.Y. 533; 189 N.E. 684) affirming, without opinion, a judgment of the Appellate Division (237 App.Div. 763, 263 N.Y.S. 259) annulling a tax assessment.
Amendment of the Constitution of the United States. The Appellate Division of the Supreme Court, Third Department, annulled the determination of the state tax Commission. Pierson v. Lynch, 237 App.Div. 763, 263 N.Y.S. 259. That court, while citing decisions of this Court under the Fourteenth Amendment, did not state that its decision rested upon the application of the Constitution of the United States. The Court of Appeals of the state affirmed the order of the Appellate Division, but without opinion, 263 N.Y. 533, 189 N.E. 684, and the grounds of its decision are left to conjecture. It may be surmised from the quotations in its opinion that the Appellate Division intended to rest its decision upon a determination of the application of the Fourteenth Amendment, and that the affirmance by the Court of Appeals went upon the same ground, and not upon the nonfederal ground of the application of the Constitution and laws of the state. But jurisdiction cannot be founded upon surmise. Nor can claim of jurisdiction be sustained by reference to briefs and statements which are not part of the record.
two grounds the judgment was based, and the ground independent of a federal question is sufficient, in itself, to sustain it, this Court will not take jurisdiction. Allen v. Arguimbau, 198 U. S. 149, 198 U. S. 154; Johnson v. Risk, supra; Wood Mowing & Reaping Machine Co. v. Skinner, supra; Consolidated Turnpike Co. v. Norfolk & Ocean View Ry. Co., 228 U. S. 596, 228 U. S. 599; Cuyahoga Power Co. v. Northern Realty Co., 244 U. S. 300, 244 U. S. 302, 244 U. S. 304.

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