Untermyer v. Anderson

As I think the construction of the Act of June 2, 1924, c. 234, § 319, adopted by four of us in Blodgett v. Holden, 275 U. S. 142, the proper one, I shall not go into the question of constitutionality beyond saying that I find it hard to state to myself articulately the ground for denying the power of Congress to lay the tax. We all know that we shall get a tax bill every year. I suppose that the taxing act may be passed in the middle as lawfully as at the beginning of the year. A tax may be levied for past privileges and protection as well as for those to come. Wagner v. Baltimore, 239 U. S.…