...United States was decided, h,as expressed a view of the subject different from that of these authors. Our conclusions are, that direct taxes, within the...complains is within the category of an excise or duty. Pomeroy, Const. Law, 177 ; Pacific Insurance Co. v. Soule, and Scholey v. Hew, mipra. Against the considerations,...

...an exercise or duty, and Is not a direct tax within the meaning of the United States Constitution. Direct taxes, within the meaning of the Constitution,...expressed In that Instrument, and taxes on real estate. Error to the Circuit Courtof the United States, for the Southern District of Illinois. Opinion by SWAYNE,...

...Company v. Eldredge, 545. DELIVERY. See Contracts, 1. DEMURRER. See Jurisdiction, 12. DIRECT TAXES. 1. Direct taxes, within the meaning of the Constitution,...expressed in that instrument, and taxes on real estate. Springer v. United Slates, 586. 2. The duty which the internal revenue act of June 30, 1864 (13 Stat....

...United States was decided, has expressed a view of the subject different from that of these authors. Our conclusions are, that direct taxes, within the...meaning of the Constitution, are only capitation taxes, oa expressed iu that instrument, aud taxes on real estate; and that the tax of which the plaintiff...

...of an excise or duty, and is not a direct tax within the meaning of the United State* Constitution. Direct taxes, within the meaning of the Constitution,...expressed in that instrument, and taxes on real estate. — Springer ». United States. US Sup. Ct., Ch. Leg. N., March 19, 1881, p. 217. — — Taxation...

...4. If instructions to a jury are asked in a mass, tn-1 one of them be wrong, all may be rejected. 5. _ G ۟2+1 kDe&(G / * X աl j " ] ʄn' $ Q\ו Xp 0 D [ q ݍ ] |+ 쓯 , B,Ы ɳ < >% rU N [No. 15.] Argued Apr. S, 9, 1880. Decided Jan. 54, 1SS1. TN ERROR to the Circuit Court of the United...

...of an excise or duty, and is not a direct tax within the meaning of the Uniteti States Constitution. Direct taxes, within the meaning of the Constitution,...expressed in that instrument, and taxes on real estate.— Springer v. United States, US Sup. Ct., Ch. Leg. N., March 19, 1881, p. 217. — Taxation of State...

...direct. Such taxes have been often defined as duties or excises. In the Springer case this court said : " The tax of which the plaintiff in error complains is within the category of an excise or duty." 102 US 602. Besides the Pacific Insurance and Scholey cases, we may refer to State Tax on Railway Gross...

...These cases were elaborately argued, and in deciding the last one the court announced its conclusion " that direct taxes, within the meaning of the Constitution,...expressed in that instrument, and taxes on real estate." 2 These were war taxes, and had been repealed long before the last of these decisions. A few years...

...United State*,* Mr. Justice Swayne, giving the opinion of the court, declared it to be their conclusion "that direct taxes, within the meaning of the Constitution,...expressed in that instrument, and taxes on real estate." The judicial interpretation of the phrase, " direct taxes," is well settled therefore, and in close...