Forman v. Board of Assessors

The opinion of the Court was delivered by ,

Fenner, J.

The question involved in this case is the constitutionality or legality of a tax on the income of plaintiff.

We have no occasion to determine whether, under the Constitution of 1870, the legislature has power to levy au income tax. That question will be determined when presented in such manner as to render its decision necessary.

For the purposes of this case, it is sufficient to say that the legislature has not assumed to exercise such power.. Taxation is exclusively a legislative power, and, however clear the power or even the duty of the…