Millard v. Roberts
Supreme Court of the United States
APPEAL FROM THE COURT OF APPEALS OF THE DISTRICT OF COLUMBIA. The facts are stated in the opinion. Taxes on land or the profits issuing from lands are taxes in the strict sense of the word: they are direct taxes within the meaning of the constitutional provision respecting the apportionment of representatives and direct taxes, and, therefore, ■ also necessarily, within the meaning of the provision that all bills for raising revenue shall originate in the House of…
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APPEAL FROM THE COURT OF APPEALS OF THE DISTRICT OF COLUMBIA. The facts are stated in the opinion. Taxes on land or the profits issuing from lands are taxes in the strict sense of the word: they are direct taxes within the meaning of the constitutional provision respecting the apportionment of representatives and direct taxes, and, therefore, ■ also necessarily, within the meaning of the provision that all bills for raising revenue shall originate in the House of Representatives. Pollock v. Farmers’ Loan and Trust Co., 157 U. S. 429; S. C., 158 U. S. 601; Story on Constitution, §880 and note;…
1Opinion of the CourtJustice McKenna
This is a bill in equity to enjoin Ellis H. Roberts, as Treasurer of the United States, from paying to any person any moneys of ■ the District of Columbia, under certain acts of Congress (31 Stat. 767, 774; 32 Stat. 909), and to enjoin the Other defendants from carrying into effect said acts of Congress,\and that said acts “be declared null and void for' want qf constitulional authority.” Defendants interposed demurrers to the bill, which were sustained by the Supreme Court, and a decree entered dismissing the bill. The Court of Appeals affirmed the decree.
The principal allegations of the…
2Cases cited1 opinion
- Twin City Bank v. NebekerSupreme Court of the United States · 1897
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- Sissel v. United States Department of Health & Human ServicesCourt of Appeals for the D.C. Circuit · 2014
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