City of Philadelphia v. Cohen

Chief Judge Desmond.

We have for decision a question not previously answered by this court or, apparently, by any Federal appellate court or State court of last resort: does the full faith and credit requirement of the Federal Constitution (art. IV, § 1) require the courts of a State to entertain an action brought to enforce a defendant’s alleged liability, not reduced *404to judgment, under the tax laws of another State? Both courts below answered “no”. Special Term cited Wayne County [Mich.] v. American Steel Export Co. (277 App. Div. 585) which in turn followed State of Colorado v. Harbeck (232…