Barnes v. the Railroads
Supreme Court of the United States
Error to the Circuit Court for the Eastern District of Pennsylvania; the case being thus: The one hundred and sixteenth section of the act of June 30th, 1864, as amended by the thirteenth section of the act of March 2d,, 1867,* enacts: “Section 116. That there shall be levied, collected, and paid annually upon the gains, profits, and.income of everj person residing in the United States, ór of any citizen of the United States residing, abroad, whether derived from any kind of…
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Error to the Circuit Court for the Eastern District of Pennsylvania; the case being thus: The one hundred and sixteenth section of the act of June 30th, 1864, as amended by the thirteenth section of the act of March 2d,, 1867,* enacts: “Section 116. That there shall be levied, collected, and paid annually upon the gains, profits, and.income of everj person residing in the United States, ór of any citizen of the United States residing, abroad, whether derived from any kind of property,, rents,, interest, dividends, or salaries, or from any profession, trade,, employment', or vocation, carried…
1Opinion of the Court
Mr. Justice CLIFFORD,
now, March 8d, 1873, delivered, the judgment of the court in all the cases, dividing them, as they had been argued, into two classes; the first class being where the dividend was declared prior to the 1st of January, 1870, and made payable afterwards; the second where it had been both declared and made payable afterwards.
I. IN THE EIRST CLASS.
Power to lay and collect taxes for Federal purposes, being vested exclusively in Congress, it becomes necessary,.whenever the validity of such a tax is drawn in question, to examine the act imposing the tax, as the question in every…
2Cited by15 opinions
- David and Lynette Kindred v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2006
- Iowa-Illinois Gas & Electric Co. v. City of BettendorfSupreme Court of Iowa · 1950
- Boston & Providence Railroad v. Old Colony RailroadMassachusetts Supreme Judicial Court · 1929
- Thome v. LynchDistrict Court, D. Minnesota · 1921
- Minneapolis & Northern Elevator Co. v. Traill CountyNorth Dakota Supreme Court · 1900
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