Miles v. Graham

The defendant in error is a judge of the Court of Claims. He assumed the duties of that office September 1, 1919, when the-statute (Act Feb. 25, 1919, c. 29, 40 Stat. 1156, 1157) declared that judges of that court should be entitled to receive “ an annual salary of $7,500, payable monthly from the Treasury.” He was required to pay . to plaintiff in error, Collector of Internal Revfenue, the income taxes for 1919 and 1920 prescribed by “An Act to provide revenue, and for. other' purposes,” a-pprovfed- February 24, 1919, [the Revenue Act of 1918] c. 18, 40 Stat. 1057. In computing these his…