Bennett v. Hunter
Supreme Court of the United States
Error to the Supreme Court of Appeals of Virginia; the case being thus: By an act of August 5tli, 1861,* passed in quite the early part of the late rebellion, Congress having laid a duty on incomes, imposed a direct tax of- $20,000,000 per annum upon the whole of the United States, of which a certain sum was apportioned to Virginia.
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Error to the Supreme Court of Appeals of Virginia; the case being thus: By an act of August 5tli, 1861,* passed in quite the early part of the late rebellion, Congress having laid a duty on incomes, imposed a direct tax of- $20,000,000 per annum upon the whole of the United States, of which a certain sum was apportioned to Virginia. The act provided that the tax should be assessed and laid on all lands according to their money value on the'1st of April, 1862; and it provided for the assessment and collection of the tax, and authorized the sale of so much of the lands of delinquent payers as…
1Opinion of the Court
The CHIEF JUSTICE
delivered the opinion of the court.
The case requires the consideration and determination of one point only, namely, whether the commissioners under the act could make a sale for taxes, notwithstanding a previous tender of the amount due ?
In order to a right understanding of the real point in controversy, however, it will be useful to notice briefly the occasion and the objects of the enactments which have given rise to it.
The necessities of the war, arising from the rebellion, demanded immediate provision of adequate funds. For this purpose Congress increased the duties on…
2Cases cited1 opinion
- Fairfax's v. Hunter's LesseeSupreme Court of the United States · 1813
3Cited by56 opinions
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- United States v. LeeSupreme Court of the United States · 1882
- Poindexter v. GreenhowSupreme Court of the United States · 1885
- Van Brocklin v. TennesseeSupreme Court of the United States · 1886
- King v. MullinsSupreme Court of the United States · 1898
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