Pacific Insurance v. Soule
Supreme Court of the United States
On certificate of division from the Circuit Court for California. The Constitution of the United States* ordains thus: “ Direct taxes shall be apportioned among the several States . which may be included within the Union, according to their respective numbers.”
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On certificate of division from the Circuit Court for California. The Constitution of the United States* ordains thus: “ Direct taxes shall be apportioned among the several States . which may be included within the Union, according to their respective numbers.” With this provision of the Constitution in existende, Congress, by an internal revenue act of June 30, 1864,† amended by act of July 13, 1866, laid a certain tax upon the amounts insured, renewed, or continued by insurance companies; upon the gross amount of premiums received and assessments by them; and a tax also upon dividends,…
1Opinion of the CourtJustice Swayne
The plaintiff brought an action to recover back certain taxes upon its business and -income,'which it had paid to the defendant upó,n compulsión and under protest. The de fendant- demurred to the plaintiff’s, complaint. Upon the. argumeht of the demurrer,; the opinions ,of the judges of ■the Circuit Court were' opposed upon seven questions, which are set forth in 'the record. According to the view which -we .take of the ease, it will be sufficient to answer two of them. They ¿over the entire grounds of the controversy between the parties, and their determination will be conclusive.-
They are…
2Cases cited1 opinion
- Loughborough v. BlakeSupreme Court of the United States · 1820
3Cited by56 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- McCray v. United StatesSupreme Court of the United States · 1904
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