Hvoslet v. United States
District Court, S.D. New York
Action by Frederick W. Hvoslet and others against the United States of America. On demurrer to petition.
1Opinion of the Court
NOYES, Circuit Judge.
[1] The first question presented is whether the provision of the War Revenue Act of 1898, imposing a tax on charter parties, was constitutional. It is contended that it was unconstitutional as applied to vessels engaged in the export trade because it infringed the provision that “no tax or duty shall be laid on any articles exported from any state.” Const, art. 1, § 9. In my opinion this constitutional question is determined by the decisions of the Supreme Court in Fairbank v. United States, 181 U. S. 283, 21 Sup. Ct. 648, 45 L. Ed. 862, and United States v. New York &…
2Cases cited6 opinions
- Fairbank v. United StatesSupreme Court of the United States · 1901
- Dooley v. United StatesSupreme Court of the United States · 1901
- Campbell v. United StatesSupreme Court of the United States · 1883
- United States v. New York & Cuba Mail Steamship Co.Supreme Court of the United States · 1906
- Christie-Street Commission Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1905
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3Cited by1 opinion
- Newcomber v. United StatesUnited States Court of Claims · 1916