Senate Club, Inc. v. Viley

CAVANAH, District Judge.

The complainants by bill in equity seek an injunction forbidding the collection of an alleged excise tax of $1,000 under section 701, Revenue Act 1926 (Title 26 U.S.C.A. § 206, see 26 U.S.C.A. § 1395), and for such relief it assails the statute under which the payment of $1,000 is demanded by the defendants, as United States Internal Collector and Investigator for the District of Idaho, as being invalid under section 8, article 1 of and the Fifth and Fourteenth Amendments to the Constitution of the United States.

In substance, the bill alleges that the Senate Club is a…