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Billings Vs. United States

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  • US Supreme Court
  • Feb 24, 1914

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49 entries 3 linked 46 unlinked
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  1. Knowlton Vs. Moore US Supreme Court · May 14, 1900
  2. Redfield Vs. Bartels US Supreme Court · Apr 20, 1891
  3. United States Vs. Chamberlin US Supreme Court · Jan 03, 1911
  4. Billings v. United
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  5. States - 232 U.S. 261 (1914) U.S. Supreme Court Billings v. United
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  6. States, 232 U.S. 261 (1914) Billings v. United
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  7. direct writ of error is not confined to the constitutional questions, but embraces every issue in the case. Williamson v. United
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  8. Act of 1909 is active and actual use, and not the potential use arising from the mere fact of ownership. See Pierce v. United
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  9. The fact that a tax statute operates retroactively does not necessarily cause it to be unconstitutional. Flint v. Stone
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  10. or restricted by subsequent provisions or amendments, especially the due process clause of the Fifth Amendment. McCray v. United
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  11. error on the one hand and the certificate on the other. Both writs of error when taken were authorized. Ohio R. Comm'n v. Worthington
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  12. Macfadden v. United
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  13. writ of error, is not confined to the constitutional questions, but embraces every issue in the case. Williamson v. United
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  14. and assuming, as we do assume, that the act before us was adopted by Congress in the light of the ruling in Pollock v. Farmers'
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  15. such concession does not cause the act to be beyond the power of Congress under the Constitution to adopt. Flint v. Stone
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  16. imposes upon Congress in the levy of excise taxes is not an intrinsic uniformity, but merely a geographical one. Flint v. Stone
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  17. McCray v. United
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  18. of the Constitution or the Amendments thereto, especially by the due process clause of the Fifth Amendment. McCray v. United
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  19. U. S. 27 , and authorities there cited. Page 232 U. S. 283 Nor is there anything in Carroll v. Greenwich
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  20. Insurance Co., 199 U. S. 401 , or Twining v. New
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  21. four cases in this Court where interest was allowed as a matter of course on taxes due the United States. Cheang-Kee v. United
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  22. Railroad Co. v. United
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  23. Litchfield v. County
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  24. United States v. Erie
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  25. for the Western District of Texas, holding that interest was due to the United States on customs duties. United States v. Mexican
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  26. even without express legislation so directing, interest would be allowed. The subject was explained in National Bank v. Mechanics'
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  27. National Bank, 94 U. S. 437 , and was reviewed in Reid v. Renesselaer
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  28. with the principles of equity and justice in the enforcement of an obligation, interest should be allowed. Young v. Godbe
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  29. this payment. So also as to the nature and character of the obligation to pay taxes. As long ago as Meredith v. United
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  30. Again, in United States v. Chamberlin
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  31. case after referring to the exemption of the United States from liability for interest ( National Volunteer Home v. Parrish
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  32. effect, and this although the judgment is not to be paid by the collector, but directly from the Treasury. Erskine v. Van
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  33. U.S. Supreme Court Billings v. United
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  34. Williamson v. United
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  35. See Pierce v. United
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  36. Flint v. Stone
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  37. of the Fifth Amendment. McCray v. United
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  38. Ohio R. Comm'n v. Worthington
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  39. Pollock v. Farmers'
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  40. Carroll v. Greenwich
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  41. Twining v. New
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  42. the United States. Cheang-Kee v. United
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  43. United States v. Mexican
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  44. National Bank v. Mechanics'
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  45. Reid v. Renesselaer
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  46. Young v. Godbe
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  47. Meredith v. United
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  48. National Volunteer Home v. Parrish
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  49. the Treasury. Erskine v. Van
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