Heald v. District of Columbia

The certificate made by the Court of Appeals of the District of Columbia as the basis for the questions which are propounded shows that, they relate to a pending suit to recover taxes, assessed by the District of Columbia upon intangible property, pursuant to an act of Congress, and paid under protest on the ground that the assessment was “illegal and void in whole and in its several parts.” It suffices to say that the questions, which are stated in the margin, 1 express the purpose of the court below to ask our instructions as to the constitutionality of the act of Congress in the light of…