Hubbard v. Lowe
District Court, S.D. New York
At Law. Action by Samuel T. Hubbard and others against John Z. Lowe, Jr., as Collector of Internal Revenue. On general demurrer to the complaint. Judgment for plaintiffs. Action at law to recover a tax alleged to have been illegally assessed against and collected from plaintiffs. Heard on general demurrer to the complaint.
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At Law. Action by Samuel T. Hubbard and others against John Z. Lowe, Jr., as Collector of Internal Revenue. On general demurrer to the complaint. Judgment for plaintiffs. Action at law to recover a tax alleged to have been illegally assessed against and collected from plaintiffs. Heard on general demurrer to the complaint. Tbe tax in question was imposed under “United States Cotton Futures Act,” approved August 18, 1914 (38 Stat. 693, c. 256). The complaint sets forth in tbe fullest manner tbe origin and history of this statute, as shown by tbe journals of tbe Senate and tbe House of…
1Opinion of the CourtHough, District Judge
(after stating1 the facts as above). That an unconstitutional statute is not a law at all is a proposition no longer open to discussion. It has not, however, been so often considered that there are -varieties of unconstitutionality. This fact is illustrated by the two branches of argument presented in this case.
The common and ever-recurring question arising under those laws regulating laws, which we call Constitutions, is whether a given act seeks to produce a result forbidden by the fundamental law. The much rarer and less important problem is whether the lawmakers have used the…
2Cases cited25 opinions
- McCray v. United StatesSupreme Court of the United States · 1904
- Day Land & Cattle Co. v. StateTexas Supreme Court · 1887
- Anderson v. RitterbuschSupreme Court of Oklahoma · 1908
- People Ex Rel. Hatch v. . ReardonNew York Court of Appeals · 1906
- Perry County v. Selma, Marion & Memphis RailroadSupreme Court of Alabama · 1877
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3Cited by21 opinions
- Senior Citizens League, Inc. v. Department of Social SecurityWashington Supreme Court · 1951
- United States v. German Munoz-FloresCourt of Appeals for the Ninth Circuit · 1988
- Baines v. New Hampshire Senate PresidentSupreme Court of New Hampshire · 2005
- Mikell v. Philadelphia School DistrictSupreme Court of Pennsylvania · 1948
- Frent v. United StatesDistrict Court, E.D. Michigan · 1983
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