American Constitutional Law: Introductory Essays & Selected Cases

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

formity throughout the United States as a duty, an impost or an excise upon the relation of employment.

1. We are told that the relation of employment is one so essential to the pursuit of happiness that it may not be burdened with a tax. Appeal is made to history. From the precedents of colonial days we are supplied with illustrations of excises common in the colonies. They are said to have been bound up with the enjoyment of particular commodities. Appeal is also made to principle or the analysis of concepts. An excise, we are told, imports a tax upon a privilege; employment, it is said, is the right, not a privilege, from which it follows that employment is not subject to an excise. Neither the one appeal nor the other leads to the desired goal. . . .

The historical prop failing, the prop or fancied prop of principle remains. We learn that employment for lawful gain is a "natural" or "inherent" or "inalienable" right, and not a "privilege" at all. But natural rights, so called, are as much subject to taxation as rights of less importance. An excise is not limited to vocations or activities that may be prohibited altogether. It is not limited to those that are the outcome of a franchise. It extends to vocations or activities pursued as of common right. What the individual does in the operation of a business is amenable to taxation just as much as what he owns, at all events if the classification is not tyrannical or arbitrary. . . .

The subject matter of taxation open to the power of the Congress is as comprehensive as that open to the power of the states, though the method of apportionment may at times be different. "The Congress shall have power to lay and collect taxes, duties, imposts and excises." Art. 1, §8. If the tax is a direct one, it shall be apportioned according to the census or enumeration. If it is a duty, impost, or excise, it shall be uniform throughout the United States. Together these classes include every form of tax appropriate to sovereignty. . . . Whether the tax is to be classified as an "excise" is in truth not of critical importance. If not that, it is an "impost" . . . A capitation or other "direct" tax it certainly is not. "Although there have been from time to time intimations that there might be some tax which was not a direct tax nor included under the words 'duties, imposts, and excises,' such a tax for more than one hundred years of national existence has as yet remained undiscovered, notwithstanding the stress of particular circumstances has invited thorough investigation into sources of powers." . . .

2. The tax being an excise, its imposition must conform to the canon of uniformity. There has been no departure from this requirement. According to the settled doctrine the uniformity exacted is geographical, not intrinsic. . . .

Second: The excise is not invalid under the provisions of the Fifth Amendment by force of its exemptions.

The statute does not apply, as we have seen, to employers of less than eight. It does not apply to agricultural labor, or domestic service in a private home or to some other classes of less importance. Petitioner contends that the effect of these restrictions is an arbitrary discrimination vitiating the tax. . . .

The Fifth Amendment unlike the Fourteenth has no equal protection clause. . . . But even the states, though subject to such a clause, are not confined to a formula of rigid uniformity in framing measures of taxation. . . . They may tax some kinds of property at one rate, and others at another, and exempt others altogether. . . .

The classifications and exemptions directed by the statute now in controversy have support in considerations of policy and practical convenience that

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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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