Billings v. United States
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW TORE. CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. The facts, which involve the construction and constitutionality of § 37 of the Tariff Act of 1909, imposing a tax on the use of foreignrbuilt yachts, are stated in the opinion. A tax law may be adopted to further a specific policy or to accomplish. a certain purpose.
Read the full summary
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW TORE. CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. The facts, which involve the construction and constitutionality of § 37 of the Tariff Act of 1909, imposing a tax on the use of foreignrbuilt yachts, are stated in the opinion. A tax law may be adopted to further a specific policy or to accomplish. a certain purpose. Quong Wing v. Kirkendall, 223 U. S. 59. The classification involved includes all citizens who own or charter foreign-built yachts. Two reasons exist for putting them in a…
1Opinion of the CourtChief Justice White
It is. necessary to determine whether these two cases from different courts are not virtually one and to be considered in that aspect.
The United States sued for the amount of a tax with interest. The alleged liability under the statute was challenged and if it existed the statute was alleged to be repugnant to the Constitution of the United States and right to interest was denied. The court held the statute to be constitutional and judgment was awarded for the sum claimed, but the prayer for interest was rejected. Error was prosecuted directly from this court by the defendant and' from the…
2Cases cited20 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Twining v. New JerseySupreme Court of the United States · 1908
- Knowlton v. MooreSupreme Court of the United States · 1900
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
15 more not listed; retrieve them via the Exa API.
3Cited by280 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Towne v. EisnerSupreme Court of the United States · 1918
- Poe v. SeabornSupreme Court of the United States · 1930
275 more not listed; retrieve them via the Exa API.