(Download) "Knowlton v. Moore" by Supreme Court of the United States # eBook PDF Kindle ePub Free

eBook details

Title: Knowlton v. Moore
Author : Supreme Court of the United States
Release Date : January 14, 1900
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 104 KB

Description

MR. JUSTICE WHITE delivered the opinion of the court. The act of Congress of June 13, 1898, c. 448, which is usually spoken of as the War Revenue Act, (20 Stat. 448,) imposes various stamp duties and other taxes. Sections 29 and 30 of the statute, which are therein prefaced by the heading ""Legacies and Distributive Shares of Personal Property,"" provide for the assessment and collection of the particular taxes which are described in the sections in question. To determine the issues which arise on this record it is necessary to decide whether the taxes imposed are void because repugnant to the Constitution of the United States, and if they be valid, to ascertain and define their true import.