Concurring. — I concur in the conclusion reached, upon the ground that the constitutionality of the statute cannot be inquired into upon a writ of review, and viewing the statute (sec. 173, Revenue Act of 1913) in this light, its language is unambiguous. However, I do not wish to be understood as intimating that the law is constitutional or that its constitutionality is not subject to attack, in a proper proceeding, upon the ground of double taxation.