Robertson v. Pratt

OPINION OP THE COURT BY

PREAR, ,C,J. (Galbraith, J., dissenting.)

The question involved in these cases is that of ,the validity or invalidity of the income tax law of the present year. The facts., most of the statute and the points raised are set forth in the dissenting opinion of Mr. Justice Galbraith.

The statute was taken largely from that of 1896, which was taken largely from that passed by Congress ¡in 1894, which in turn was taken largely from those passed by Congress during the years 1861-1870.

The Federal income tax laws of 1861-1870, -although some of them came before the courts on minor…