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" The tax imposed by sections twenty-seven to thirty-seven, inclusive, of the act of 1894, so far as it falls on the income of real estate and of personal property, being a direct tax within the meaning of the Constitution, and, therefore, unconstitutional... "
Michigan Law Journal - Page 195
1898
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Reports ... Proceedings, Volume 27

Ohio State Bar Association - 1908 - 212 pages
...Sections 27 to 37, inclusive, of the Act of 1894, so far as it falls on the income of real estate and of personal property, being a direct tax within the meaning of the Constitution, is, therefore, unconstitutional and void, because not apportioned according to representation. All...
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The Journal of Political Economy, Volume 3

1895 - 596 pages
...thirty-seven, inclusive, of the Act of 1894, so far as it falls on the income of real estate and of personal property, being a direct tax within the meaning...remanded, with instructions to grant the relief prayed. True copy. Test : JAMES H. MCKINNEY, Clerk Supreme Court US \ THE JOURNAL OF POLITICAL ECONOMY VOLUME...
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The Tribune Almanac and Political Register

1895 - 694 pages
...sections 27 to 37, Inclusive, of the act of 1894, so far as It falls on the Income of real estate and of personal property, being a direct tax within the meaning...remanded, with Instructions to grant the relief prayed." The opinion consisted of about 7,000 words. At the outset It dwelt upon the gravity of the responsibility...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 158

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1895 - 778 pages
...thirty-seven, inclusive, of the act of 1894, so far as it falls on the income of real estate and of personal property, being a direct tax within the meaning...and, therefore, unconstitutional and void because not ap' portioned according to representation, all those sections, constituting one entire scheme of taxation,...
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Taxation and Taxes in the United States Under the Internal Revenue System ...

Frederic C. Howe - 1896 - 316 pages
...27 and 37, inclusive, of the Act of 1894, so far as it falls upon the income of real estate and of personal property, being a direct tax within the meaning...unconstitutional and void, because not apportioned according to the representation, all those sections constituting one entire scheme of taxation are necessarily invalid....
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A Compilation of the Messages and Papers of the Presidents, 1789-1897 ...

United States. President, James Daniel Richardson - 1897 - 712 pages
...sections 27 to 37, inclusive, of the act of 1894, so far as it falls on the income of real estate and of personal property, being a direct tax within the meaning...to representation, all those sections, constituting an entire scheme of taxation, are necessarily invalid. Dissenting opinions were rendered by Justices...
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A Compilation of the Messages and Papers of the Presidents, 1789-1897, Volume 10

United States. President - 1897 - 714 pages
...sections 27 to 37, inclusive, of the act of 1894, so far as it falls on the income of real estate and of personal property, being a direct tax within the meaning...Constitution, and therefore unconstitutional and void, becanse not apportioned according to representation, all those sections, constituting an entire scheme...
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Cases on American Constitutional Law

Lawrence Boyd Evans - 1898 - 702 pages
...that taxes on personal property, or on the income of personal property, are likewise direct taxes. those sections, constituting one entire scheme of...remanded, with instructions to grant the relief prayed. [Dissenting opinions were delivered by JUSTICES HARLAN, Biiowx, JACKSO.V, and WHITE.] 0 III. MONEY....
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A Compilation of the Messages and Papers of the Presidents, 1789-1897 ...

United States. President, James Daniel Richardson - 1899 - 740 pages
...sections 27 to 37, inclusive, of the act of 1894, so far as it falls on the income of real estate and of personal property, being a direct tax within the meaning of the Constitution, and therefore imconstitutioual and void, because not apportioned according to representation, all those sections,...
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A Selection of Cases on Constitutional Law

Emlin McClain - 1900 - 1126 pages
...thirtyseven, inclusive, of the act of 1894, so far as it falls on the income of real estate and of personal property, being a direct tax within the meaning...remanded, with instructions to grant the relief prayed. 1 SECTION II. — REGULATION OF COMMERCE. a. Extent of Federal Power. GIBBONS v. OGDEN. 9 Wheaton,...
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