Springer v. United States
Supreme Court of the United States
Error to tKe Circuit Court of the United States for the' Southern District-of Illinois. In June, 1866, the deputy assessor of internal revenue -for the proper district in Illinois delivered to William M. Springer a notice in writing, with certain accompanying forms, requiring him- within ten days to make out and réturn, according to those forms, a list of his income, gains, and profits for the year 1865. In compliance therewith, Springer made out the neces-' sary statement,…
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Error to tKe Circuit Court of the United States for the' Southern District-of Illinois. In June, 1866, the deputy assessor of internal revenue -for the proper district in Illinois delivered to William M. Springer a notice in writing, with certain accompanying forms, requiring him- within ten days to make out and réturn, according to those forms, a list of his income, gains, and profits for the year 1865. In compliance therewith, Springer made out the neces-' sary statement, dated June 21, 1866, and delivered it to the ueputy, together with a written protest against the authority of the latter…
1Opinion of the Court
' Mr. Justice Swayne,
after stating the facts, delivered the opinion of the court.
The central and controlling question in this case is whether the tax which was levied on the income,'gains, and profits of the plaintiff in error, ás set forth in the' record, and by pretended virtue of the acts of Congress and parts of acts therein mentioned, is a direct ta,x.. It is fundamental with respect to . the rights of the- parties and the result of the case.- It will be l^st considered. Many of the other points made' by the plaintiff in-error reproduce the same thing in different forms of language. They…
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