Thomas v. United States
Supreme Court of the United States
Error to the .circuit court of the united states for the SOUTHERN DISTRICT OF NEW YORK. George O. Thomas wás indicted for violation of the internal revenue laws of the United States in that, being a broker in the city of New York, he sold certain shares of Atchison preferred stock and. omitted the required revenue stamps from the memorandum of sale.
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Error to the .circuit court of the united states for the SOUTHERN DISTRICT OF NEW YORK. George O. Thomas wás indicted for violation of the internal revenue laws of the United States in that, being a broker in the city of New York, he sold certain shares of Atchison preferred stock and. omitted the required revenue stamps from the memorandum of sale. He demurred to the indictment .on the ground that the act of June 13,. 1898, 30 Stat. 448, c. 448, which required the stamps to be affixed, was unconstitutional. The demurrer was overruled, the court, Thomas, J., delivering an opinion. 115 Fed.…
1Opinion of the CourtChief Justice Fuller
By the first clause of section eight of article I of the Constitution, Congress is empowered''to lay and collect taxes, duties, imposts and excises,” “but all duties, imposts and excises shall be uniform throughout the United States.”
This division of taxation into two classes is recognized throughout the Constitution.
By clause threé of section two, representatives and direct taxes are required to. be apportioned according to the enumeration prescribed, and by clause four of section nine, no capitation or other direct tax can be laid except according to that enumeration.
By clause one of…
2Cases cited7 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Knowlton v. MooreSupreme Court of the United States · 1900
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Patton v. BradySupreme Court of the United States · 1902
- Fairbank v. United StatesSupreme Court of the United States · 1901
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3Cited by58 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
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- Hill v. WallaceSupreme Court of the United States · 1922
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- Bromley v. McCaughnSupreme Court of the United States · 1929
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