Knowlton v. Moore
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF NEW YORK. The case is stated in the opinion of the court.
1Opinion of the CourtJustice White
The act of Congress of June 13,1898, c. 448, which is usually spoken of as the War Revenue Act, (20 Stat. 448,) imposes various stamp duties and other taxes. Sections 29 and 30 of the statute, which are therein prefaced by the heading “Legacies and Distributive Shares of Personal Property,” provide for the assessment and collection of the particular taxes which are described in the sections in question. To determine the issues which arise on this record it is necessary to decide whether the taxes imposed are void because repugnant to the Constitution of the United States, and if they be…
2Cases cited43 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- United States v. FisherSupreme Court of the United States · 1805
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Edye v. RobertsonSupreme Court of the United States · 1884
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3Cited by734 opinions
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- Myers v. United StatesSupreme Court of the United States · 1926
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
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