Cuthbert v. Smutz

The legislative assembly, by chapter 271 of the Session Laws of 1935, amended previous laws dealing with income taxes, prescribed the rates of taxation, and added whát is known as “the emergency clause” in § 7,. as follows: “This act is hereby declared to be an emergency measure, and shall be in full force and effect from and after its passage and approval.”

Section 5 of the act provides that: “This act shall be effective on all income received during the year ending December 31, 1935, as provided in this act.”

The complaint alleges, among other things, that pursuant to the directions of the…