Majority — Moody J.
Syllabus
ERROR TO THE SURROGATES’ COURT IN AND FOR THE COUNTY OF NEW YORK, STATE OF NEW YORK. 'delivered the opinion of the court.
This is a writ of error to a Surrogates’ Court of the State of Néw York. The judgment brought under review was entered in obedience to a judgment of the Court of Appeals of that State. The judgment imposed a transfer tax upon certain real property devised by the will of Joseph Stickney, deceased. The tax was properly assessed if an act purporting to be passed .on March 16, 1903, 1 Session Laws of 1903, p. 165, was a duly enacted law of the látate. It appears that, by the constitution of the State, l^ws of the nature, of this .one require for their due enactment a majority vote in each'legislative chamber when three-fifths of the members áre present. The presiding officers of both branches of the legislature, in certifying .that this bill was duly passed by a majority vote, failed to certify that three-fifths of the members were then present.
There is, however, a sixth assignment of error. For its understanding it is necessary to make a further statement of facts. When cértified copies of the journals of the two houses were offered in evidence, for the purpose of showing that at the time of the passage of the bill three-fifths of the members were in fact present, notwithstanding the omission of .the presiding officers to certify to their presence, counsel for plaintiffs in error made the following objection: “I object on the ground that the paper offered is incompetent, irrelevant and immaterial; that the original journal, if produced, is not a record either at common law or by the statute, and cannot be introduced in evidence, and cannot be resorted to by the court for the purpose of either validating or impeaching any law, and that the legislative law makes the certificates of the presiding officers conclusive evidence as to whether the majority were present or three-fifths, and the conclusive evidence is that there was only a majority present and not three-fifths.” The objection was overruled, the evidence was admitted, and ' an exception, was taken. It will be observed that no objec
“VI. That the said Court of Appeals of the State of New York erred in holding and deciding that the motion for re-argument and for a hearing on the validity and effect of Chapter 240 of the Laws of 1906 should be denied; by reason of which denial the said Court of Appeals has, in effect, held:
“ (a) that Chapter 240 of the Laws of .1906 should be construed to have a retroactive effect, and
“(b) that such construction would not be in violation of the Fourteenth Article of the Amendments to the Constitution of the United .States and,
“ (c) would not impose and exact a tax without due notice ■ and without due process of law, and
“(d) that the State would not by such act and such construction thereof deprive the plaintiffs in error of property without due notice and without due process of law; each of these grounds having been stated in the notice of said motion by the plaintiffs in error, who then and there insisted upon their constitutional rights in such respects as soon as the occasion arose.”
We do not intend to intimate that, if the words of the opinion were capable of the meaning which is attributed to them in this assignment of-error, there would have been shown any violation of the Fourteenth Amendment . League v. Texas, 184 U. S. 156 . But we think, in view of the fact that when the copies'of the journals were offered in evidence no objection had been .made that, the originals were not produced, the language of the court may quite as naturally be interpreted as a declination to pass on a question, not necessary to the decision, which had been set at rest for the future by legislation. The best that can be said for the plaintiffs in error is that the action of the court was ambiguous. We resolve the ambiguity against the parties complaining, who are bound to show clearly that a Federal right was impaired, rather than-misuse pur ingenuity to spell out a Federal question to aid a defense , which is merely technical and destitute of substantial merit.
It does not .therefore appear that the judgment under review was based upon the decision of any Federal question. Bachtel v. Wilson, 204 U. S. 36 .
The writ of error is
Dismissed.
Cases cited
- Town of South Ottawa v. Perkins 94 U. S. 260 p. 420
- Railroad Co. v. Georgia 98 U. S. 359 p. 420
- Post v. Supervisors 105 U. S. 667 p. 420
- In re Duncan 139 U. S. 449 p. 420
- Wilkes County v. Coler 180 U. S. 506 p. 420
- League v. Texas 184 U. S. 156 p. 422
- Bachtel v. Wilson 204 U. S. 36 p. 422