delivered the opinion of the Court..
■ Marianna Matthews owns one tract of land, and Mortimer Matthews five others, in Hamilton County, Ohio. They lie within half a mile of Section X of the Glеndale *263 and Milford Road. The plaintiffs brought suits under § 12075 of the General Code of Ohio, providing that Common Pleas Courts may enjoin the illegal lеvy or collection of taxes and assessments, to enjoin the county treasurer, the defendant in error, from collecting assеssments made and levied on these lands for the cost of the improvement of Section X. Among other grounds for the petitions were allegations that the proceedings to assess were in violation of the Fourteenth Amendment of the Federal Constitution, in that they took away property from the plaintiffs without due process of law. In the Common Pleas Court the injunctions were sustained to thе extent of some interest found to be excessive, but were denied in other respects. An appeal was taken to the Cоurt of Appeals of Hamilton County, which affirmed the decrees of the Common Pleas Court. Petitions in error as of right were then prоsecuted to the Supreme Court of the State, based on the ground that the cases involved constitutional questions. The Supreme Court made the following order in each case:
“ Dec. 27, 1923. . . . This cause came on to be heard upon the transcript of the record of the Court of Appeals of Hamilton County, and it appearing to the Court that this cause was filed as of right, and that the record presents no debatable constitutional question, it is ordered . that the petition in error be, and the same hereby is dismissed.”
“ It is further ordered that defendant in error recover from the plaintiff in error his costs herein expended,"taxed at $.. .......n. '
Thereupon writs of error were applied for and allowed, not to the Supreme Court of Ohio, but to the Court of Appeals. Motions arе now made to dismiss the writs.
We think the motions must be granted. In
Hetrick
v.
Village of Lindsay,
The plaintiffs in error rely on the case of
Norfolk and Suburban Turnpike Company
v.
Commonwealth of Vir
ginia,
“ For the purpose of avoiding the complexity and doubt which must continue to recur and for the guidance of suitors in the future, we now state that, from and after the opening of the next term of this court, where a writ of error is prosecuted to an alleged judgment or a decree of á court of last resort of a State declining to allow a writ ■of error to or an appeal frоm a lower state court, unless it plainly appears, on the face of the record, by an affirmance in express terms оf the judgment or decree sought to be reviewed, that the refusal of the court to.allow an appeal or writ of error wаs the exercise by it of jurisdiction to review the case upon the merits, we shall consider ourselves constrained to apply the rule announced in the Crovo Case, and shall therefore, by not departing from *265 the face of the record, solve against jurisdiction the ambiguity created by the form in which the state court has .expressed its action.”
.
Western Union Telegraph Company
v.
Crovo,
We think, however, that in these cases, as in the Hetrick Case, on the face of the record the state Supreme Court did pass on the merits of the case by holding that the questions involving the Constitution of the United States, and being the only ground for a writ of error from this Court, were not debatable.' It is one of those not infrequent oases in which decision of the merits of the case also determines jurisdiction. The рetition was dismissed, not because the court was really without' jurisdiction, -for it could have taken it, but because the question was regаrded as frivolous, which is a different thing from finding that the petition was not' in character one which the Court could consider.
Another reason why the motions to dismiss should be granted, even if the foregoing conclusion were wrong,' is that the plaintiffs in error did not exhaust all their remеdies for review by the Supreme,Court of the State. After their petitions for writs.of error as of right were denied, they had under the Ohio practice the right to apply to the Supreme Court in its discretion for writs of certiorari to bring the cases .to that-court for its consideration. ISTo such application was made.
In
Stratton
v.
Stratton,
Writs of error dismissed.
