309 U.S.

2
60 S.Ct. 375
84 L.Ed. 536

McGOLDRICK, Comptroller of City of New York,

v.
GULF OIL CORPORATION.
No. 473.
Argued Jan. 2, 3, 1940.
Decided Jan. 15, 1940.

Rehearing Granted and Decree Vacated Feb. 5, 1940.

See 309 U.S. 692, 60 S.Ct. 512, 84 L.Ed. -.
Opinion on the Merits March 25, 1940.
See 309 U.S. 414, 60 S.Ct. 664, 84 L.Ed..
Messrs. William C. Chanler, Corp. Counsel, Paxton Blair, Sol Charles
Levine, and Milton Sandberg, all of New York City, for petitioner.
Mr. Matthew S. Gibson, of New York City, for respondent.
PER CURIAM.

The City of New York, through its Comptroller, assessed a tax against
respondent with respect to sales of oil manufactured in that city in a bonded
manufacturing warehouse, Class 6, established pursuant to the customs laws of
the United States, the crude oil having been imported from Venezuela and the
sales of the manufactured oil having been made to supply fuel to vessels
engaged exclusively in foreign commerce. The Appellate Division, First
Department, annulled the determination of the Comptroller considering the tax
to be a burden upon foreign commerce. 256 App.Div. 207, 9 N.Y.S.2d 544. The
Court of Appeals affirmed the order of the Appellate Division, without opinion.
281 N.Y. 647, 22 N.E.2d 480. Certiorari was granted, December 4, 1939, 308
U.S. 545, 60 S.Ct. 260, 84 L.Ed. -.

In the absence of an explicit statement by the Court of Appeals that it annulled

the assessment of the tax solely because of violation of the federal Constitution,
we are unable to find that the decision of the highest court of the State did not
rest upon an adequate non-federal ground. Jud.Code, Sec. 237(b), 28 U.S.C.
344(b), 28 U.S.C.A. 344(b); Lynch v. People of New York ex rel. Pierson,
293 U.S. 52, 55 S.Ct. 16, 79 L.Ed. 191; Honeyman v. Hanan, 300 U.S. 14, 57
S.Ct. 350, 81 L.Ed. 476; New York City v. Central Savings Bank, 306 U.S.
661, 59 S.Ct. 790, 83 L.Ed. 1058.

The writ of certiorari is dismissed for the want of jurisdiction.

Writ dismissed.