The Supreme Court And Unconstitutional Legislation
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Greenman, no U. S. , 421, a still more sweeping deci- sion was rendered on this point. In the Legal Tender Cases the power of Congress was upheld largely as a war power, but in Juillard v. Green- man the same authority was conceded to vest in Congress, though in a time of entire peace, thus completely overturning anything that may have been left of the decision in Hepburn v. Griswold.
*I57 U. S. , 429, and a rehearing, 158 U. S. , 601.
I20 UNCONSTITUTIONAL LEGISLATION [214 incomes, did make it ...impossible to levy a tax on large classes of them and caused a federal tax of this nature to be economically undesirable. This decision was made, too, in face of the fact that the direct taxes which Con- gress could only levy by apportionment had been confined to narrow limits in various cases ; ' that the United States had had an income tax for several years during and immediately following the Civil War ; and also in face of the fact that the court in passing upon a similar statute in 1880* upheld it and declared "that direct taxes, within the meaning of the constitution, are only capita- tion taxes, as expressed in that instrument, and taxes on real estate.
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You can find similar books in the "Read Also" column, or choose other free books by Blaine Free Moore to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
Greenman, no U. S. , 421, a still more sweeping deci- sion was rendered on this point. In the Legal Tender Cases the power of Congress was upheld largely as a war power, but in Juillard v. Green- man the same authority was conceded to vest in Congress, though in a time of entire peace, thus completely overturning anything that may have been left of the decision in Hepburn v. Griswold.
*I57 U. S. , 429, and a rehearing, 158 U. S. , 601.
I20 UNCONSTITUTIONAL LEGISLATION [214 incomes, did make it ...impossible to levy a tax on large classes of them and caused a federal tax of this nature to be economically undesirable. This decision was made, too, in face of the fact that the direct taxes which Con- gress could only levy by apportionment had been confined to narrow limits in various cases ; ' that the United States had had an income tax for several years during and immediately following the Civil War ; and also in face of the fact that the court in passing upon a similar statute in 1880* upheld it and declared "that direct taxes, within the meaning of the constitution, are only capita- tion taxes, as expressed in that instrument, and taxes on real estate.
What to read after The Supreme Court And Unconstitutional Legislation?
You can find similar books in the "Read Also" column, or choose other free books by Blaine Free Moore to read onlineMoreLess
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