Murdock v. Ward
Supreme Court of the United States
ERROR to the circuit court of the united states for the SOUTHERN DISTRICT OF NEW YORK. In October, 1899, George T. Murdock, as executor of the last will and testament'of Jane H. Sherman, brought an action in the Supreme Court of the State of New York, against John G. Ward, collector of internal revenue for the fourteenth district of the State of New York, wherein the plaintiff sought to recover the sum of $36,827.53, which the plaintiff alleged had been unlawfully exacted…
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ERROR to the circuit court of the united states for the SOUTHERN DISTRICT OF NEW YORK. In October, 1899, George T. Murdock, as executor of the last will and testament'of Jane H. Sherman, brought an action in the Supreme Court of the State of New York, against John G. Ward, collector of internal revenue for the fourteenth district of the State of New York, wherein the plaintiff sought to recover the sum of $36,827.53, which the plaintiff alleged had been unlawfully exacted from him as executor of said estate: On petition of the defendant, the cause was removed into the Circuit Court of the…
1Opinion of the CourtJustice Shiras
That- the tax imposed under the provisions of the revenue act of June 13, 1898, is a direct tax, and, therefore, void because not apportioned among the States in proportion to their population ; that if not a direct tax, but an impost, excise or duty, it is void, because the tax levied is not uniform throughout the United States; and that it is not within the province of the constitutional power of the United States to levy a tax upon a right of inheritance or disposition by will, provided for by the laws of the State of New York, are contentions of the plaintiff in error which have been…
2Cases cited4 opinions
- Society for Savings v. CoiteSupreme Court of the United States · 1868
- Provident Institution v. MassachusettsSupreme Court of the United States · 1868
- Hamilton Co. v. MassachusettsSupreme Court of the United States · 1868
- Coite v. Society for SavingsSupreme Court of Connecticut · 1864
3Cited by74 opinions
- United States v. StewartSupreme Court of the United States · 1940
- United States Trust Co. v. HelveringSupreme Court of the United States · 1939
- United States v. Wells Fargo BankSupreme Court of the United States · 1988
- Orr v. GilmanSupreme Court of the United States · 1902
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
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