Our conclusions are, that direct taxes, within the meaning of the Constitution, are only capitation taxes, as expressed in that instrument, and taxes on real estate; and that the tax of which the plaintiff in error complains is within the category of... The Journal of Political Economy - Seite 4431900Vollansicht - Über dieses Buch
| United States. Supreme Court - 1881 - 836 Seiten
...United States was decided, h,as expressed a view of the subject different from that of these authors. Our conclusions are, that direct taxes, within the...complains is within the category of an excise or duty. Pomeroy, Const. Law, 177 ; Pacific Insurance Co. v. Soule, and Scholey v. Hew, mipra. Against the considerations,... | |
| United States. Supreme Court - 1881 - 822 Seiten
...Company v. Eldredge, 545. DELIVERY. See Contracts, 1. DEMURRER. See Jurisdiction, 12. DIRECT TAXES. 1. Direct taxes, within the meaning of the Constitution,...expressed in that instrument, and taxes on real estate. Springer v. United Slates, 586. 2. The duty which the internal revenue act of June 30, 1864 (13 Stat.... | |
| 1881 - 496 Seiten
...an exercise or duty, and Is not a direct tax within the meaning of the United States Constitution. Direct taxes, within the meaning of the Constitution,...expressed In that Instrument, and taxes on real estate. Error to the Circuit Courtof the United States, for the Southern District of Illinois. Opinion by SWAYNE,... | |
| 1881 - 556 Seiten
...United States was decided, has expressed a view of the subject different from that of these authors. Our conclusions are, that direct taxes, within the...meaning of the Constitution, are only capitation taxes, oa expressed iu that instrument, aud taxes on real estate; and that the tax of which the plaintiff... | |
| 1882 - 970 Seiten
...of an excise or duty, and is not a direct tax within the meaning of the Uniteti States Constitution. Direct taxes, within the meaning of the Constitution,...expressed in that instrument, and taxes on real estate.— Springer v. United States, US Sup. Ct., Ch. Leg. N., March 19, 1881, p. 217. — Taxation of State... | |
| United States. Supreme Court - 1885 - 1302 Seiten
...4. If instructions to a jury are asked in a mass, tn-1 one of them be wrong, all may be rejected. 5. _ G ۟2+1 kDe&(G / * X աl j " ] ʄn' $ Q\ו Xp 0 D [ q ݍ ] |+ 쓯 , B,Ы ɳ < >% rU N [No. 15.] Argued Apr. S, 9, 1880. Decided Jan. 54, 1SS1. TN ERROR to the Circuit Court of the United... | |
| 1882 - 992 Seiten
...of an excise or duty, and is not a direct tax within the meaning of the United State* Constitution. Direct taxes, within the meaning of the Constitution,...expressed in that instrument, and taxes on real estate. — Springer ». United States. US Sup. Ct., Ch. Leg. N., March 19, 1881, p. 217. — — Taxation... | |
| 1907 - 728 Seiten
...These cases were elaborately argued, and in deciding the last one the court announced its conclusion " that direct taxes, within the meaning of the Constitution,...expressed in that instrument, and taxes on real estate." 2 These were war taxes, and had been repealed long before the last of these decisions. A few years... | |
| Charles Franklin Dunbar, Frank William Taussig, Abbott Payson Usher, Alvin Harvey Hansen, William Leonard Crum, Edward Chamberlin, Arthur Eli Monroe - 1889 - 558 Seiten
...United State*,* Mr. Justice Swayne, giving the opinion of the court, declared it to be their conclusion "that direct taxes, within the meaning of the Constitution,...expressed in that instrument, and taxes on real estate." The judicial interpretation of the phrase, " direct taxes," is well settled therefore, and in close... | |
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