MR. JUSTICE HOLMES delivered the opinion of the court.
This case comes here on certiorari to the Circuit Court of Appeals, that court having affirmed, per curiam, a decree of the Circuit Court enjoining the Comptroller General of Georgia from collecting a tax for the year 1900. 116 Fed. Rep. 669; 117 Fed. Rep. 1007. In view of the conclusion to which we have been driven, it is enough to say that the question presented is whether shares of stock in the Western...
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