In re Ajax Dress Co.

(after stating the facts as above). The question whether that which the state calls a tax is a tax, and a proper tax, produces a federal question, under the Bankruptcy Act. New Jersey v. Anderson, 203 U. S. 483, 27 Sup. Ct. 137, 51 L. Ed. 284. Yet, under familiar rulings, the construction of a state statute and the definition of its terms are matters on which we should ordinarily follow the authority of the highest state court. Therefore we regard the first branch of this case as raising only the question whether it is or is not governed by People ex rel. Mutual Trust Co. v. Miller, 177 N. Y.…