State v. Pinder
New York Court of General Session of the Peace
James H. Finder, indicted for violating the state Income Tax Law, demurs to the indictment. The indictment contained two counts.
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James H. Finder, indicted for violating the state Income Tax Law, demurs to the indictment. The indictment contained two counts. The first count charged that James H. Finder “unlawfully did refuse to make a true and accurate return under oath to the state treasurer of the state of Delaware, in the form prescribed by the said state treasurer, setting forth specifically the gross amount of income from all separate sources and the aggregate of all exemptions and deductions authorized by law, for the calendar year 1918, he, the said James H. Finder, having received during the calendar year of…
1Opinion of the Court
Pennewill, C. J.,
delivering the opinion of the court:
To the indictment the defendant filed a demurrer, the causes being stated as follows:
“ 1. That chapter 26, Volume 29, Laws of Delaware, being the statute law under which the indictment in said cause is framed and found, is, under the provision of article 8, section 1, of the Constitution of the State of Delaware, unconstitutional and void.
“ 2. That said statute, being the law under which the indictment in said cause is framed and found, is, under the provisions of article 8, section 1, of the Constitution of the State of Delaware, providing…
2Cases cited14 opinions
- Barbier v. ConnollySupreme Court of the United States · 1884
- Davidson v. New OrleansSupreme Court of the United States · 1878
- Connolly v. Union Sewer Pipe Co.Supreme Court of the United States · 1902
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
9 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Reed v. BjornsonSupreme Court of Minnesota · 1934
- Featherstone v. NormanSupreme Court of Georgia · 1930
- Eliasberg Bros. Mercantile Co. v. GrimesSupreme Court of Alabama · 1920
- State Ex Rel. Botkin v. WelshSouth Dakota Supreme Court · 1933
- Idaho Telephone Company v. BairdIdaho Supreme Court · 1967
7 more not listed; retrieve them via the Exa API.