Ludlow-Saylor Wire Co. v. Wollbrinck
Supreme Court of Missouri
Appeal from St. Louis Circuit Court. — Ron. Wilson A. Taylor, Judge. (1) Although the Missouri statute is taken almost bodily from the Federal Act of 1913, the fact that the validity of the Federal Act has been affirmed does not affirm the validity of the Missouri statute. Brushaber v. Railroad, 240 U. S. 1; Pollock v. Farmers’Loan & Trust Co., 157 IT.
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Appeal from St. Louis Circuit Court. — Ron. Wilson A. Taylor, Judge. (1) Although the Missouri statute is taken almost bodily from the Federal Act of 1913, the fact that the validity of the Federal Act has been affirmed does not affirm the validity of the Missouri statute. Brushaber v. Railroad, 240 U. S. 1; Pollock v. Farmers’Loan & Trust Co., 157 IT. S. 429, 557; License Tax Cases, 5 Wall. 462, 471; Knowlton v. Moore, 178 U. S. 41; State v. Frear, 148 Wis. 456; Campbell v. Sbaw, 11 Hawaii, 112; Alderman v. Wells, 85 S. C. 50-7. (2) Tbe Missouri Income Tax is a tax on property, (a) Income is…
1DissentFaris, J.
(dissenting.) — I cannot in the face of the Constitution agree to either what is said in .'the majority opinion or to.the result reached therein. The facts are set forth meagerly. I purpose first to say what the case is about and then to express my views about it.
This is a suit by injunction begun by plaintiff, a Missouri corporation, suing for itself and all' others similarly situated, to restrain and enjoin the defendant, as Assessor of the City of St. Louis, from assessing plaintiff for income taxes, and from compelling plaintiff to make a return, under the provisions of an act entitled;…
2Cases cited32 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Roehm v. HorstSupreme Court of the United States · 1900
- Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
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