Collector v. Day
Supreme Court of the United States
Error to the Circuit Court for the District of Massachu-' setts; the case being thus: The Constitution of the United States ordains that “ Congress shall have power to lay and collect taxes, duties, imposts, and excises, to pay the debts and provide for the common defence and general welfare of the United States; but all duties, imposts, and excises, shall be uniform throughout the United States.”
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Error to the Circuit Court for the District of Massachu-' setts; the case being thus: The Constitution of the United States ordains that “ Congress shall have power to lay and collect taxes, duties, imposts, and excises, to pay the debts and provide for the common defence and general welfare of the United States; but all duties, imposts, and excises, shall be uniform throughout the United States.” And an amendment to it, that “ The powers not delegated to the United States are reserved to the States respectively, or to the people.” "With these provisions in force as fundamental law, Congress…
1Opinion of the CourtJustice Nelson
The case presents the question whether or not it is competent for Congress, under the Constitution of the United States, to impose a tax upon the salary of a judicial officer of a State ?
In Dobbins v. The Commissioners of Erie County,* it was decided that it was not competent for the legislature of a State to levy a.tax upon the salary or emoluments of an officer of the United States. The decision was placed mainly upon the ground that the officer was a means or instrumentality employed for carrying into effect some of the legitimate powers of the government, which could not be inter*123fered…
2Cases cited3 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
- Dobbins v. Commissioners of Erie CountySupreme Court of the United States · 1842
3Cited by317 opinions
- Monell v. New York City Dept. of Social Servs.Supreme Court of the United States · 1978
- Baker v. CarrSupreme Court of the United States · 1962
- Quern v. JordanSupreme Court of the United States · 1979
- Jett v. Dallas Independent School DistrictSupreme Court of the United States · 1989
- Garcia v. San Antonio Metropolitan Transit AuthoritySupreme Court of the United States · 1985
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