Springer v. United States 102 U.S. 586 (1881)

AuthorLeonard W. Levy
Pages2470

Page 2470

Springer contested the constitutionality of a federal income tax statute on ground that it was a DIRECT TAX not apportioned on the basis of state population. The Supreme Court unanimously upheld the tax on ground that the only direct taxes are taxes on land and CAPITATION TAXES.

LEONARD W. LEVY

(1986)

(SEE ALSO: Pollock v. Farmers' Loan & Trust Co.)

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