du Pont v. Green

Rodney, J.,

delivering the opinion of the Court:

We recognize that the Superior Court in reversing the decision of the State Tax Board rested its conclusion upon the ordinarily secure basis of two analogous decisions of the United States Supreme Court (Evans v. Gore [1920], 253 U. S. 245, 40 S. Ct. 550, 64 L. Ed. 887, 11 A. L. R. 519, *569and Miles v. Graham, [1925], 268 U. S. 501, 45 S. Ct. 601, 69 L. Ed. 1067), and we appreciate the natural disinclination of a Superior Court to fail to follow such decisions. When, however, the Supreme Court of a State is faced with the final construction of a…