Art. 46 BV; inter-cantonal double taxation; tax sovereignty over same subject and object. Double taxation exists only where two cantons assert taxing power over the same taxpayer and the same tax object for the same period. It is insufficient that a taxpayer is generally taxed in more than one canton if the taxable objects differ. Where the complainant alleges absence of taxable assets or an excess valuation, that issue is one of fact and amount to be raised before the competent cantonal authorities; the Federal Court does not determine such purely quantitative questions (consid. 1-3).