American Constitutional Law: Introductory Essays & Selected Cases

By Alpheus Thomas Mason; William M. Beaney | Go to book overview

same class as the source whence the income was derived, that is, that a tax upon the realty and a tax upon the receipts therefrom were alike direct; while as to the income from municipal bonds, that could not be taxed because of want of power to tax the source, and no reference was made to the nature of the tax being direct or indirect.

We are now permitted to broaden the field of inquiry, and determine to which of the two great classes a tax upon a person's entire income, whether derived from rents, or products, or otherwise, of real estate, or from bonds, stocks or other forms of personal property, belongs; and we are unable to conclude that the enforced subtraction from the yield of all the owner's real or personal property, in the manner prescribed, is so different from a tax upon the property itself, that it is not a direct, but an indirect tax, in the meaning of the Constitution. . . .

We know of no reason for holding otherwise than that the words "direct taxes" on the one hand, and "duties, imposts, and excises" on the other, were used in the Constitution in their natural and obvious sense, nor, in arriving at what those terms embrace, do we perceive any ground for enlarging them beyond, or narrowing them within, their natural and obvious import at the time the Constitution was framed and ratified. . . .

In the light of the struggle in the convention as to whether or not the new Nation should be empowered to levy taxes directly on the individual until after the States had failed to respond to requisitions -- a struggle which did not terminate until the amendment to that effect, proposed by Massachusetts and concurred in by South Carolina, New Hampshire, New York, and Rhode Island, had been rejected -- it would seem beyond reasonable question that direct taxation, taking the place as it did of requisitions, was purposely restrained to apportionment according to representation, in order that the former system as to ratio might be retained, while the mode of collection was changed. . . .

The reasons for the clauses of the Constitution in respect of direct taxation are not far to seek. The States, respectively, possessed plenary powers of taxation. They could tax the property of their citizens in such manner and to such extent as they saw fit; they had unrestricted powers to impose duties or imposts on imports from abroad, and excises on manufactures, consumable commodities, or otherwise. They gave up the great sources of revenue derived from commerce; they retained the concurrent power of levying excises, and duties if covering anything other than excises; but in respect of them the range of taxation was narrowed by the power granted over interstate commerce, and by the danger of being put at disadvantage in dealing with excises on manufactures. They retained the power of direct taxation, and to that they looked as their chief resource; but even in respect of that, they granted the concurrent power, and if the tax were placed by both governments on the same subject, the claim of the United States had preference. Therefore, they did not grant the power of direct taxation without regard to their own condition and resources as States; but they granted the power of apportioned direct taxation, a power just as efficacious to serve the needs of the general government, but securing to the States the opportunity to pay the amount apportioned, and to recoup from their own citizens in the most feasible way, and in harmony with their systems of local self-government. If, in the changes of wealth and population in particular States, apportionment produced inequality, it was an inequal

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American Constitutional Law: Introductory Essays & Selected Cases
Table of contents

Table of contents

  • Title Page iii
  • Preface vii
  • Source Materials ix
  • Contents xi
  • One - The Constitution, the Supreme Court, and Judicial Review 3
  • Marbury V. Madison 30
  • Eakin V. Raub 34
  • Cohens V. Virginia 39
  • Luther V. Borden 46
  • Coleman V. Miller 50
  • Colegrove V. Green 55
  • Yakus V. United States 57
  • Two - Congress, the Court, and the President 62
  • Mississippi V. Johnson 75
  • Mcgrain V. Daugherty 77
  • Hampton & Co. V. United States 81
  • Panama Refining Co. V. Ryan 85
  • Opp Cotton Mills V. Administrator 89
  • The Prize Cases 91
  • Myers V. United States 96
  • Humphrey's Executor V. United States 102
  • Ex Parte Grossman 105
  • United States V. Curtiss-Wright 108
  • Youngstown Co. V. Sawyer 112
  • Three - Federalism 120
  • Chisholm V. Georgia 135
  • Texas V. White 142
  • Mcculloch V. Maryland 146
  • Collector V. Day 158
  • Helvering V. Gerhardt 162
  • Graves V. New York Ex Rel. O'Keefe 164
  • New York V. United States 168
  • Ex Parte Siebold 174
  • Missouri V. Holland 176
  • Four - Commerce Power and State Power 178
  • Gibbons V. Ogden 193
  • Cooley V. Board of Wardens 202
  • Brown V. Maryland 206
  • Brown V. Houston 211
  • United States V. South-Eastern Underwriters Association 213
  • Leisy V. Hardin 221
  • Plumley V. Massachusetts 224
  • Best & Co. V. Maxwell 228
  • Henneford V. Silas Mason Co. 230
  • Parker V. Brown 232
  • Southern Pacific Co. V. Arizona 235
  • Hood V. Dumond 239
  • Morgan V. Virginia 245
  • Five - Congressional Power Under the Commerce Clause 248
  • United States V. E. C. Knight 266
  • Champion V. Ames the Lottery Case) 271
  • The Shreveport Case (houston, E. & W. Texas Ry. Co. V. United States) 276
  • Hammer V. Dagenhart 278
  • Stafford V. Wallace 282
  • Schechter Poultry Corporation V. United States 284
  • Carter V. Carter Coal Co. 290
  • National Labor Relations Board V. Jones & Laughlin Steel Corporation 297
  • Mulford V. Smith 303
  • United States V. Darby 305
  • Wickard V. Filburn 308
  • Six - National Taxing and Spending Power 311
  • Hylton V. United States 319
  • Pollock V. Farmers' Loan and Trust Company (rehearing) 321
  • Mccray V. United States 326
  • Bailey V. Drexel Furniture Company (child Labor Tax Case) 328
  • United States V. Butler 330
  • Steward Machine Co. V. Davis 337
  • Seven - The Contract Clause and State Police Power 343
  • Calder V. Bull 355
  • Dartmouth College V. Woodward 360
  • Charles River Bridge V. Warren Bridge 365
  • Stone V. Mississippi 372
  • Home Building & Loan Association V. Blaisdell 373
  • Eight - The Development of Due Process 380
  • Slaughterhouse Cases 389
  • Munn V. Illinois 397
  • Mugler V. Kansas? 404
  • Chicago, Milwaukee and St. Paul Railway Co. V. Minnesota 408
  • Nine - The Application of Due Process After 1890 411
  • Lochner V. New York 424
  • Bunting V. Oregon 429
  • Block V. Hirsh 430
  • Green V. Frazier 434
  • Wolff Packing Co. V. Court of Industrial Relations 437
  • Adkins V. Children's Hospital 439
  • Nebbia V. New York 446
  • West Coast Hotel Co. V. Parrish 450
  • Ten - Equal Protection of Laws 454
  • Civil Rights Cases 465
  • Plessy V. Ferguson 472
  • Truax V. Raich 476
  • Truax V. Corrigan 479
  • Liggett Co. V. Lee 485
  • United States V. Classic 490
  • Smith V. Allwright 494
  • Sweatt V. Painter 498
  • Brown V. Topeka Briggs V. Elliott Davis V. Prince Edward County Bolling V. Sharpe Gebhart V. Belton - The Public School Segregation Cases 501
  • Eleven - Civil LIberties -- Criminal Procedure 505
  • Hurtado V. California 514
  • Olmstead V. United States 521
  • Powell V. Alabama 525
  • Palko V. Connecticut 530
  • Chambers V. Florida 532
  • Adamson V. California 535
  • United States V. Rabinowitz 542
  • Ex Parte Milligan 546
  • In Re Yamashita 551
  • Twelve - Civil LIberties -- the First Amendment Freedoms 558
  • Schenck V. United States 571
  • Meyer V. Nebraska 572
  • Gitlow V. New York 574
  • Whitney V. California 580
  • Near V. Minnesota 585
  • Cantwell V. Connecticut 590
  • Minersville School District V. Gobitis 593
  • Korematsu V. United States 602
  • Mccollum V. Board of Education 607
  • Zorach V. Clauson 612
  • Terminiello V. Chicago 616
  • American Communications Association V. Douds 622
  • Dennis V. United States 631
  • Appendix - The Constitution of the United States of America 643
  • Justices of the Supreme Court: 1789-1954 660
  • Table of Cases 663
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