Dane v. Jackson
Supreme Court of the United States
ERROR TO THE SUPREME JUDICIAL COURT OP THE STATE OP . MASSACHUSETTS. The case is stated in the opinion, post, 594. The Act of 1919 is unconstitutional in providing for the distribution of the income tax upon a rule of apportionment not based on the situs of the property upon which the tax was assessed. No tax cari be constitutionally levied except, for the use of the district taxed.
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ERROR TO THE SUPREME JUDICIAL COURT OP THE STATE OP . MASSACHUSETTS. The case is stated in the opinion, post, 594. The Act of 1919 is unconstitutional in providing for the distribution of the income tax upon a rule of apportionment not based on the situs of the property upon which the tax was assessed. No tax cari be constitutionally levied except, for the use of the district taxed. Cooley, Taxation, 3d ed., p. 225; Gray, Taxing Power, § 408; Desty, Taxation, §§ 9, 10; Cole v. La Grange, 113 U. S. 1, 8; Thomas v. Gay, 169 U. S. 264, 276; Beach v. Bradstreet, 85 Connecticut, 344, 357; Farris…
1Opinion of the CourtJustice Clarke
In this proceeding we are asked to review and reverse a judgment of the Supreme Judicial Court of Massachusetts, holding valid an act of the General Court (General Acts, 1919, c. 314), providing for the distribution of the proceeds of an income tax among the towns, cities and taxing districts of that State, against the contention that it violates the due process and equal protection of thé laws clauses of the Fourteenth Amendment to the Constitution of the United, States.
By amendment' to the constitution of Massachusetts, approved by the people in 1915 (XLIY), the General Court was given…
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