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Bromley Vs. Mccaughn
Cites for this judgment
- US Supreme Court
- Nov 25, 1929
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U.S. 124 (1929) U.S. Supreme Court Bromley v. McCaughnSearch
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U.S. 124 (1929) Bromley v. McCaughnSearch
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The first question was mooted by counsel, but not decided, in Blodgett v. HoldenSearch
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U. S. 142 , and Untermyer v. AndersonSearch
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requirement for their apportionment have been so often and exhaustively considered by this Court, Hylton v. UnitedSearch
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Pollock v. Farmers'Search
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upon or collected from persons because of their general ownership of property may be taken to be direct, Pollock v. Farmers'Search
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which need not be apportioned, and it is enough for present purposes that this tax is of the latter class. Hylton v. UnitedSearch
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Thomas v. UnitedSearch
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Billings v. UnitedSearch
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McCray v. UnitedSearch
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supra. See also Flint v. StoneSearch
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Stratton's Independence v. HowbertSearch
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Doyle v. MitchellSearch
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Stanton v. BalticSearch
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the exercise of the power to give property inter vivos and the disposition of it by legacy, upheld in Knowlton v. MooreSearch
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supra, the succession tax in Scholey v. RewSearch
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supra, the tax upon the manufacture and sale of colored oleomargarine in McCray v. UnitedSearch
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States, supra, the tax upon sales of grain upon an exchange in Nicol v. AmesSearch
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supra, the tax upon sales of shares of stock in Thomas v. UnitedSearch
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States, supra, the tax upon the use of foreign built yachts in Billings v. UnitedSearch
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States, supra, the tax upon the use of carriages in Hylton v. UnitedSearch
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Veazie Bank v. FennoSearch
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upon the owner merely because he is owner, regardless of the use of disposition made of his property. See Billings v. UnitedSearch
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Pierce v. UnitedSearch
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so vital to the maintenance of the national government. Nicol v. AmesSearch
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single power indispensable to the enjoyment of all others over it, would be in effect a tax upon property, see Dawson v. KentuckySearch
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be said to be a more important incident of property than the power to use, the exercise of which was taxed in Billings v. UnitedSearch
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is geographic, not intrinsic. A graduated tax, on legacies, granting exemptions, Knowlton v. MooreSearch
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supra, or on incomes, Brushaber v. UnionSearch
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does not violate this clause of the Constitution, nor are such taxes infringements on the Fifth Amendment. Knowlton v. MooreSearch
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Brushaber v. UnionSearch
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upheld as not violating either the due process or the equal protection clauses of the Fourteenth Amendment, Stebbins v. RileySearch
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features, and otherwise valid, could be deemed a denial of the due process clause of the Fifth. See Van Oster v. KansasSearch
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Stebbins v. RileySearch
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and that to levy a tax by reason of ownership of property is to Page 280 U. S. 140 tax the property. Dawson v. KentuckySearch
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Court, it has become axiomatic that it is the substance, and not the form, that controls in such matters. Brown v. MarylandSearch
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Page 280 U. S. 141 In Cook v. PennsylvaniaSearch
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goods were imported in the original package and sold for the importer, the law authorizing the tax was void. Nicol v. AmesSearch
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opinion will make the distinction clear. Referring to the cases which had been cited against the tax, including Brown v. MarylandSearch
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U.S. Supreme Court Bromley v. McCaughnSearch
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and Untermyer v. AndersonSearch
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Court, Hylton v. UnitedSearch
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