Carter v. Hill

DISSENTING OPINION OF

PARSONS, J.

I respectfully dissent. In my opinion the legislature of the Territory not only “has the power to tax the income of residents received from all sources,” as conceded by counsel for the taxpayer, but, contrary to counsel’s claim, it lias exercised that power in the enactment of section 1388, R. L. 1925.

The majority withholds, as unnecessary in the premises, any expression of opinion as to whether counsel’s concession of power above referred to is proper or improper. The theory of this dissent requires a preliminary statement of views and supporting citations…