Blake v. National Banks
Supreme Court of the United States
Error to the Circuit Court for the Southern District of New York, in which court several National banks sued Blake, a collector of internal revenue, to recover certain taxes of 2| per cent., upon dividends which had been de dared and made payable by the banks, during the last five months of the year 1870; which taxes Blake as collector had demanded, and which the banks had paid on compulsion and under protest.
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Error to the Circuit Court for the Southern District of New York, in which court several National banks sued Blake, a collector of internal revenue, to recover certain taxes of 2| per cent., upon dividends which had been de dared and made payable by the banks, during the last five months of the year 1870; which taxes Blake as collector had demanded, and which the banks had paid on compulsion and under protest. There were other cases from other circuits, including one from the Eastern District of Pennsylvania, heard with these, involving the same question, and also the question whether…
1Opinion of the CourtJustice Hunt
The language of the act of July 14th, 1870, is too manifest to admit of a doubt that Congress intended to extend for two years the tax upon the incomes of individuals. "Without further legislation the power to levy that tax expired with'the year 1870. A tax for the year 1869 had been levied in March, 1870, under the authority of the laws referred to. No further levy could be made. It is then provided by section six that there shall be levied for the years 1870 and 1871 a tax upon individual incomes.
By the statute of 1864 that portion of the income of an individual derived from dividends on…
2Cited by46 opinions
- Caminetti v. United StatesSupreme Court of the United States · 1917
- Knowlton v. MooreSupreme Court of the United States · 1900
- Bate Refrigerating Co. v. SulzbergerSupreme Court of the United States · 1895
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- United States v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of the United States · 1918
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