knowlton moore argued decided may carlisle wheeler peckham charles otis peter olney william edmond curtis ward chamberlin george chamberlin henry ward thomas reed thomas thacher julien davies frederio coudert mansfield hopkins plffs err solicitor general richards defendant error justice white delivered opinion act congress june usually spoken war revenue act stat chap imposes various stamp duties taxes sections statute therein prefaced heading distributive shares personal property provide assessment collection particular taxes described sections question determine issues arise record necessary decide whether taxes imposed void repugnant constitution valid ascertain define true import controversy thus engendered edwin knowlton died october borough brooklyn state new york domiciled probated executors named therein duly qualified preliminary assessment taxes imposed provisions statute collector internal revenue demanded executors make return showing amount personal estate deceased disclosing legatees distributees thereof executors asserting obliged make return unconstitutionality statute nevertheless complied protest report disclosed personal estate appraised afforded full information entitled take amount tax assessed sum reached according computation shown table printed margin see opposite page names persons entitled beneficial interest said property relationship beneficiary persons died possessed clear value legacy amount taxable rate every amount tax mary countess von francken sierstorpff furniture cash legacy income life residuary estate amounting countess sierstofpff became years age july present value life interest said residuary estate estimated according tables total george knowlton charlotte batchelor eben knowlton unitarian church west upton mass remainder said residuary estate subject contingencies individuals ultimately become entitled degree relationship testator determined termination two lives present value said remainder said residuary estate estimated aforesaid total daughter brother sister brother none apparent table collector whilst levying tax legacies distributive shares right receive yet purpose fixing rate tax took view whole personal estate deceased whilst tax laid upon legacies rate thereof fixed separate distinct right thing entire personal estate deceased executors protested entire tax also method assessed grounds protest follows provisions act congress sought impose assess collect said tax duty violation provisions article sections constitution therefore void legacies george knowlton charlotte batchelor unitarian church west upton amount less subject tax duty said provisions said act congress even provisions unconstitutional void legacy eben knowlton brother testator amounts said provisions said act taxed rate per rate per even said act unconstitutional void demand made collector payment accompanied threat distrain case refusal tax paid written protest repeated grounds stated receipt given recited tax paid protest avoid use compulsory process petition refunding subsequently presented executors grounds protest reiterated commissioner internal revenue made adverse ruling present suit commenced recover amount paid facts assessment collection taxes averred refusal internal revenue commissioner refund alleged petition refunding made part pleadings right repayment based upon averment sections statute authority amount assessed collected unconstitutional circuit sustained demurrer ground cause action alleged claim rejected suit dismissed costs questions arise writ error review judgment circuit fourfold first taxes refunded direct taxes apportioned hence repugnant article section constitution second taxes direct levied rights created solely state law depending continued existence consent several volition congress power control therefore exercise taxing authority third taxes direct assessed upon objects rights beyond reach congress nevertheless taxes void uniform throughout required article section constitution fourth although taxes held respects constitutional nevertheless illegal since assessment rate tax determined aggregate amount personal estate deceased sum legacies distributive shares right take objects upon law taxes placed although may abstract analysis questions logical sequence require consideration propositions order stated shall following reasons inquiry whether taxes direct indirect must involve prior determination objects rights upon law imposed assessed since becomes essential primarily know law assesses taxes order completely learn nature burden also solve contention want uniformity requisite understand objects rights taxed method ordained statute assessing collecting must case since uniformity whatever aspect considered involves knowledge operation taxing law understanding arrived without clear conception law commands done reasons shall first general way consider upon rights objects death duties termed england imposed review history taxes reached conclusion subject shall decide whether congress power levy taxes settled shall analyze particular act review purpose ascertaining precise form tax provides mode assessment directs questions disposed shall determine whether taxes act imposes void apportioned want uniformity conceded sides levy collection form death duty provided sections law question bearing mind exact form tax method assessment need presently defined since appropriately belongs specific interpretation statute shall hereafter direct attention taxes general character universally deemed relate property eo nomine passage descent cases intestacy distinguished taxes imposed property real personal ownership possession words public contribution death duties exact predicated passing property result death distinct tax property disassociated transmission receipt result intestacy taxes considered known roman law ancient law continent europe smith wealth nations london ed continuing rule ancient french law present day france inheritance legacy taxes enforced collectible stamp duties included officially general denomination indirect taxes reason inheritance legacy taxes considered levied particular isolated act view inheritance legacy tax conforms official definition indirect taxes among inheritance legacy taxes classed prevails france present day definition follows taxes bear immediately upon persons upon possession enjoyments rights indirect taxes levied upon happening event exchange germany continental countries various forms death duties enforced main way stamp duties theory practice treated resulting occasion death hence legally equivalent taxes levied property merely ownership cohn science finance veblen translation dos passos inheritance tax law term duties inheritance legacy taxes whatever form imposed described england indicates generic nature taxes hanson death duties said probate duty oldest form death duty established probate duty thus referred fixed tax dependent sum personal estate within jurisdiction probate payable grant letters probate means stamp duties treated expense adminst ration deducted residue estate tax supplemented became known legacy tax first collected means stamp affixed receipt evidencing payment legacy share personal property deceased person unnecessary consider change mere form latter tax tax deducted expense administration charged collected upon passing individual legacies interests upon imposed probate duty tax legacy tax referred supplemented tax known succession duty law reached interests real estate passing acquired death person interests personal property covered legacy act also treated expense administration charged upon collected particular interests subjected tax nature succession duty shown second section act defining thus condensed hanson page treatise duty tax placed gratuitous acquisition property passes death person means transfer called either disposition devolution one person called predecessor another person called successor property chargeable tax called succession finance act probate duty supperseded termed estate duty like probate duty tax distinct imposed legacy succession duty acts upon receipt real personal property interest therein although administrative features modified regulated subject succession duty tax payable general revenue estate bourne ch cited hanson principle upon tax rests thus stated hanson new duty imposed finance act called estate duty said supersedes probate duty key construction finance act lies remembering new estate duty although leviable property left untouched probate duty real estate yet substance nature old probate duty taxes interest person succeeds death interest ceased reason death unless principle kept clearly view mind constantly tempted wording act revert principles succession duty real connection subject summary suffices indicate origin development theory underlying death duties full analysis thereof found dowell history taxation vol pp et seq hanson death duties treatise dos passos notes various acts referred colonies great britain death duties general rule obtain statutes modeled upon mother country levy taxes legacies passing measured value estate proper others merely estate tax without legacy tax statutes reviewed appendix hanson treatise beginning page retrospective study death duty laws enacted country national state show rest upon fundamental conception caused adoption like statutes countries especially national development substantially conform extent go evolution system england early congress imposed legacy tax stat chap act probably outgrowth recommendation contained report committee ways means presented house tuesday march annals congress fourth congress sess pp et seq report recommended collection dollars direct tax imposition duty per centum ad valorem testamentary dispositions descents successions estates intestates excepting parents husbands wives lineal descendants imposition various stamp duties increase duty carriages act continued force june stat chap act english legacy duty statute supplementary statutes mode collection provided stamp duties laid receipts evidencing payment legacies distributive shares personal property amount like english legacy tax charged upon legacies upon residue personal estate text statute printed margin sections chapter act july stat chap legacy tax enacted like character act tax imposed legacies distributive shares personal property chapter contained still another form death duty section probate duty proportioned amount estate paid way stamps levied result act therefore cause death duties imposed congress greatly resemble existing england first legacy tax chargeable legacy distributive share probate duty chargeable mass estate difference system created act existing england act embody succession tax provided england interests real estate passing death subjected duty detailed reference provisions act need made shall occasion considering legislation effect although largely increasing rates probate duty tax whole estate legacy tax particular legacy distributive share act however added separate sections duty passing real estate substantial harmony princpl succession tax expressed english succession duty act thus came pass system death duties prevailing england adopted view differences rates administrative substantially identical threefold nature probate duty charged upon whole estate legacy duty charged upon legacy distributive share personalty succession duty charged interest real property act amended several particulars act july stat chap ments however materially modify system taxation provided act whilst general plan act shows framers mind english law fact conclusively demonstrated section wherein succession real estate inheritance tax defined substantially similar terms contained english succession duty act identity conception embodied act existing england observed scholey rew wall ed holding matter assessment succession tax devolution estate right become beneficially entitled said ed support proposition true theory act derived fact act parliament particular provision discussion largely borrowed received substantially construction statute august stat chap effect legacy tax imposed provisions section stat chap tax eo nomine income tax one respect legal equivalent legacy tax since among items going make annual income taxed value personal property acquired gift inheritance law enforced constitutionality assailed ground income tax far included income real estate personal property direct tax within meaning constitution void apportioned contention twice considered first hearing pollock farmers loan ed sup decided extent income taxes included rentals real estate tax direct tax real estate therefore unconstitutional apportioned upon question whether unconstitutionality tax income real estate rendered legally impossible enforce taxes provided statute equally divided opinion ed sup rehearing ed sup previous opinion adhered moreover decided tax income personal property likewise direct law imposing tax therefore void providing apportionment said ed sup tax imposed sections inclusive act far falls income real estate personal property direct tax within meaning constitution therefore unconstitutional void apportioned according representation sections constituting one entire scheme taxation necessarily invalid decision invalidity income tax particulars quoted carried different taxes included income predicated upon unconstitutionality taxes solel pon conclusion statute inseparable union elements income derived revenues real estate personal property constituents income provided statute divided said ed sup mean say act laying apportionment direct tax real estate personal property income thereof might also lay excise taxes business privileges employments vocations act scheme must considered whole invalid greater part falling tax part held valid direction contemplated except connection taxation considered entirety constrained conclude sections inclusive act became law without signature president august wholly inoperative void inheritance legacy tax imposed one louisiana considered mager grima ed opinion delivered chief justice taney upheld right levy taxes subject passed perkins ed sup question whether property bequeathed lawfully included succession tax decided opinion delivered justice brown said ed sup tax upon property ordinary sense term upon right dispose yielded contribution state becomes property legatee ed sup tax tax upon property upon transmission descent also held new york several yet ed sup think follows act question open objection attempt tax property since tax imposed upon legacy reaches hands government legacy becomes property suffered diminution amount tax upon condition legislature assents bequest quite recently subject considered magoun illinois trust sav bank ed sup issue decision law state illinois imposed legacy inheritance tax rate progressing amount beneficial interest acquired progression rates assailed courts illinois violation constitution state requiring equal uniform taxation state decided progressive feature violate constitution state case came upon contention establishment progressive rate denial due process law equal protection laws within meaning amendment constitution complaints held untenable course opinion speaking justice mckenna briefly adverting history inheritance legacy taxes countries referred adoption many union follows pp ed pp sup enacted pennsylvania maryland delaware west virginia still recently connecticut new jersey ohio maine massachusetts tennessee chapter repealed hapter acts adopted north carolina repealed enacted virginia repealed repealed also enacted constitutional provision constitutionality taxes declared principles upon based explained perkins ed sup strode com eyre jacob gratt schoolfield lynchburg state dalrymple md atl clapp mason ed merriam state hamlin atl state alston wilmerding cal pac dos passos collateral inheritance tax minot winthrop mass gelsthorpe furnell mont sub nom state ex rel gelsthorpe furnell pac see also scholey rew wall ed necessary review cases state length reasoning supported based two principles inheritance tax one property one succession right take property devise descent creature law natural privilege therefore authority confers may impose conditions upon principles deduced may tax privilege discriminate relatives strangers grant exemptions precluded power provisions respective state constitutions requiring uniformity equality taxation thus looking whole field considering death duties order reviewed roman ancient law modern france germany continental countries england colonies laws enacted legislation several union following appears although different modes assessing duties prevail although different accidental names probate duties stamp duties taxes transaction act passing estate succession legacy taxes estate taxes privilege taxes nevertheless tax laws nature countries rest essence upon principle death generating source particular taxing power takes power transmit transmission dead living taxes immediately rested ascertained nature death duties first question arises congress levy tax character proposition rests upon assumption since transmission property death exclusively subject regulating authority several therefore levy congress tax inheritances legacies form beyond power congress interference national government matter falls alone within reach state legislation remarked proposition denies congress right tax conceded within scope power early history government act ordained legacy taxes adopted time founders government framers constitution actively participating public affairs thus giving practical construction constitution helped establish even members congress delegates convention framed constitution must keen appreciation influences shaped constitution restrictions embodied since questions related constitution adoption must early date vividly impressed minds conditions indeed surprising tax levied without question upon objects deemed beyond grasp congress exclusively within state authority moreover worthy remark similar taxes periods considerable time enforced although constitutionality assailed grounds held unsound question want authority congress levy tax inheritances legacies never urged acts question whilst considerations great weight let us moment put aside consider reasoning upon proposition denying power congress impose death duties must rest confusion though may arise unless always remembered fundamentally considered power transmit transmission receipt property death subject levied upon death duties qualification taxes privileged taxes describing levied privilege may also produce misconception unless import words accurately understood used power state government levy particular form inheritance legacy tax instances assailed constitutional limitation taxing power circumstances question arisen whether power state regulate transmission property death therefore exist less trammeled right tax inheritances legacies obtained taxation upon affirmative view adopted tax upon inheritances legacies reason spoken privilege taxation tax privileges conception privilege whilst conceding fully occasion transmission receipt property death usual subject taxing power yet maintains wider discretion privilege vested right regulate courts maintain view therefore treated death duties disenthralled limitations otherwise apply privilege regulation exist authorities maintain doctrine already referred citation made magoun illinois trust sav bank ed sup illustration found perkins ed sup right state new york levy tax legacy bequeathed government part rested privilege enjoyed state new york regulate successions state courts hand held despite power regulation greater privilege taxation exists inheritance legacy taxes property cope estate atl state ex rel schwartz ferris ohio state ex rel davidson gorman curry spencer state ex rel garth switzler mo power legislature missouri levy uniform tax upon succession estates conceded though tax declared tax upon property ordinary sense nevertheless held particular tax question progressive rate invalid violated provision stte constitution decision effect legislature power regulate successions thereby justified levying tax sanctioned state constitution courts governments however already shown conceive transmission property occasioned death although differing tax property nevertheless usual subject taxation course considering power congress impose death duties eliminate thought greater privilege exists form taxation right regulate successions vested congress denied subject compliance limitations constitution taxing power congress extends usual objects taxation indeed said license tax cases wall ed referring limitations expressed constitution limited thus taxing power congress reaches every subject may exercised discretion limitation exclude congress right tax inheritances legacies made depend upon contention power regulate successions lodged solely several therefore congress without authority tax transmission receipt property death proposition supported reference decisions holding several tax otherwise impose burdens exclusive powers national government instrumentalities employed carry powers execution conversely limitation rests upon national government relation powers several weston charleston pet ed mcculloch maryland wheat ed new york ex rel bank commerce commissioners taxes black ed collector day wall sub nom buffington day ed baltimore wall ed union peniston wall ed fallacy underlies proposition contended assumption tax transmission receipt property occasioned death imposed exclusive power state regulate devolution property upon death thing forming universal subject taxation upon inheritance legacy taxes rest transmission receipt right existing regulate legal effect proposition upon argument rests wherever right subject exclusive regulation either government one hand several exercise rights regulated alone taxed government mission regulate accurately stated proposition denies authority tax objects confessedly within reach taxing power also excludes national government almost every subject direct many acknowledged objects indirect taxation thus imports exclusively within taxing power congress said property imported commingled goods state taxed prior time subject exclusive regulation congress interstate commerce often within exclusive regulating power congress asserted property persons corporations engaged commerce subject taxation several congress may regulate interstate commerce conveyances mortgages leases pledges indeed property contracts arise ownership subject less state regulation exclusie nature proposition contended sound property dealings relation thereto taxed congress even form stamp duty doubted argument reduced essence demonstrates unsoundness since leads necessary conclusion national state governments devested powers taxation foundation government admittedly belonged certainly tax placed upon inheritance legacy diminishes extent tax value right inherit receive burden cast upon recipient upon power state regulate distinction shows inapplicability case hand statement made chief justice marshall mcculloch maryland wheat ed power tax involves power destroy principle pertinent power tax particular subject relation case right exists words power destroy may consequence taxation reason right tax confined subjects may lawfully embraced therein even although happens particular instance great harm may caused exercise taxing authority subject beyond scope reasoning application lawful tax end taxation say lawful tax defeated power manifested imposition may exercised destructive follow every lawful tax become unlawful therefore taxation whatever levied constitutional system national state governments moving respective orbits common authority tax many diverse objects cause exercise lawful attributes one curtailment powers government practically end dual system government constitution established contention adversely decided license tax cases wall ed ed said come examine serious objection legislation congress relation dealings controversy argued defendants error license carry particular business gives authority carry dealings controversy parcel internal trade state defendants resided internal trade state subject respect legislation congress neither licensed prohibited authority licenses trade granted acts congress must therefore absolutely null void consequently penalties carrying trade without license constitutionally imposed thus stating argument decided license mere form excise taxation conferred right carry business selling lottery tickets liquor traffic forbidden engaged state license applicable whenever state law business permitted done many opinions pointed error proposition relied render unnecessary refer lane county oregon wall ed veazie bank fenno wall ed first nat bank kentucky wall ed collector day wall sub nom buffington day ed baltimore wall ed union peniston wall ed california central ed inters com sup brought consideration particular form death duty manifested statute consideration sections embodying printed margin outset obvious exact meaning statute free perplexity clauses looked apart context may give rise conflicting views plain however statute must mean one three things tax imposes passing whole amount personal estate progressive rate depending upon sum whole personal estate tax levies placed passing legacies distributive shares personal property progressive rate amount rate determined separate sum legacy distributive share volume whole personal estate mode tax computed assessor sustained tax passing legacies distributive shares personalty progressive rate separately determined sum legacies distributive shares threshold theory tax particular legacies distributive shares passing upon death whole amount personal property deceased rebutted heading describes taxed estates deceased persons distributive shares personal property whilst conclusive proper considered interpreting statute ambiguity exists literal interpretation work wrong injury fisher cranch ed palmer wheat ed union ed smythe fiske wall ed coosaw min south carolina ed sup opening words section may clearness thus arranged person persons charge trust administrators executors trustees legacies distributive shares arising personal property passing passage act person possessed property either intestate laws state territory shall hereby made subject duty tax paid say etc thus collocated statute clearly imposes duty particular legacies distributive shares whole personal estate say tax levied personal estate left deceased person imposed legacies distrbu tive shares arising property made clearer considering section tax described upon interest may deed grant bargain sale gift made intended take effect possession enjoyment death grantor bargainor person persons etc say whilst law places duty legacy distributive share passing death puts like burden gifts may made contemplation death otherwise last testament following paragraph foregoing quoted statute makes five distinct classes enumerations whereby rate tax varied made less depending upon relationship want relationship legatee distributee deceased enumeration explained upon hypothesis law intended impose greater less tax upon legatee distributee arising degree relationship stranger blood deceased thus doubted assessing tax position separate legatee distributee must taken view order ascertain primary rate statute establishes one two things must arise rate tax thus calculated upon particular attitude deceased legatees distributees sum tax must deducted either particular legacy mass whole personal estate deducted particular legacy manifest tax imposed levied upon mass estate upon particular legatee beneficiary since share person paid rate taxation predicated upon amount legacy relationship want relationship particular recipient thereof deceased case room left contention tax imposed whole estate hand whole sum taxation shares calculated basis relationship beneficiary amount received deducted mass estate recipient pay proportion amount without reference relationship deceased result imposing tax whole personal estate ratably distribute burden among beneficiaries reach entire classification grading rate tax degrees relationship disregarded dilemma therefore involved contention statute imposes tax legacy distributive share whole personalty tax levied collected according classifications statute clearly legacy distributive share contrary levied entire personal estate classifications statute must ignored construction upheld maintains act classified rate tax relationship beneficiaries deceased disregarded classification collecting tax wholly without reference relationship construction besides eliminating large portion text act violence plain import make rate tax depend upon character links connecting taking deceased greatly fortified portions act close fifth subdivision section one clauses creating classification respect remote relationship want relationship deceased provided follows legacies property passing laws state territory husband wife person died possessed aforesaid hall exempt tax duty mark word excludes conception whole amount estate particular portions thereof passed subject tax exemption tax duty legacy given husband wife deceased implies scheme taxation legacies whole personal estate must unless said statute terms exempts legacy husband wife legacy tax otherwise imposed although legacy taxes resulted statute provisions collection tax contained section act confirm construction passing legacy distributive share entire personal estate deceased person forms subject tax thus payment distribution legatees executor administrator trustee required pay amount duty tax assessed upon legacy distributive share render schedule duplicate amount legacy distributive share together amount duty accrued shall accrue thereon schedule required names every person entitled beneficial interest therein whatever obscurity illumined light previous legislation already reviewed thrown passing legacies distributive shares objects taxed english legacy act subjects taxed act congress act seen whole estate reached probate duty whilst distinct duty charged upon legacies distributive shares personal property act enacted added succession tax real estate modeled said shown act upon english succession duty act treated particular gift real estate distinct succession separately liable duty laid act legacy tax succession tax thus corelated rested upon theory considered created tax passing particular gift distributive share personal real estate treated separate one forming distinct estate subject taxation assume succession duty adopted legacy tax also act lost character became tax levied passing legacies distributive shares upon whole amount estate passing destroy entire harmony system lead confession confusion thought existed reason admitted indeed difficult conceive act contemplated either legacy duty succession duty imposed upon whole estate since tax paid whole estate therein distinctly separately provided means probate duty tax whole estate implication inserted reasoning also imply succession duty must likewise treated thus entire act force despite repeal failure present law either whole estate succession duty considered act levied tax also addition demonstrated amendments made act one amendments legacy share personal property passing aforesaid minor child person died possessed aforesaid shall exempt taxation section unless legacy share shall exceed sum one thousand dollars case excess sum shall liable said taxation another tax paid provisions sections act deducted particular legacy distributive share account charged words act expressly commanded done impossible done compatibly hypothesis tax whole personal estate seen assumption deduction tax whole estate essential provisions act mind present act drafted apparent since disputed act review far tax legacies distributive shares concerned exact reproduction original act except extent present act contains provisions relating progressive increase rates say original act present act contain amendments referred made fair inference writer present act original text act text amended act provisions added present law relate progressive rate upon legacies follows unless added clauses provide tax whole estate instead legacies demonstration whole estate taxed present act progressive rate features inserted act review even tendency bring result proceed demonstrate reproduce portions section essential putting brackets words found act review contained corresponding provisions existing act person persons charge trust administrators executors trustees legacies distributive shares arising personal property whole amount personal property aforesaid shall exceed sum one ten thousand dollars actual value passing passage act person possessed property either intestate laws state territory personal property interest therein transferred deed grant bargain sale gift made intended take effect possession enjoyment death grantor bargainor person persons body bodies politic corporate trust otherwise shall hereby made subject duty tax paid follows say whole amount said personal property shall exceed value ten thousand shall exceed value sum thousand dollars tax shall stat chap immediately following five classifications beneficiaries varying rate followed progressive rate clause follows amount value said property shall exceed sum thousand dollars shall exceed sum value one hundred thousand dollars rates duty tax set forth shall multiplied one one half amount value said property shall exceed sum one hundred thousand dollars shall exceed sum five hundred thousand dollars rates duty shall multiplied two amount value property shall exceed sum five hundred thousand dollars shall exceed sum one million dollars rates duty shall multiplied two one half amount value property shall exceed sum one million dollars rates duty shall multiplied three observing closely text apparent clause therein points taxed exact copy act except substitution word subject taxed therefore present act taxed act equivalent mathematical certainty coming added provision end first paragraph says whole amount said personal property shall exceed value etc however creates new object taxation simply provides said personal property property previously specified exceeds certain amount given rate shall imposed addition pointing progressive feature law says amount value said property shall exceed sum thus clearly referring objects taxation property described first part act identically thing described act demonstration therefore conclusive progressive feature clause added present act creates new subject taxation simply provides progressive rates said property mentioned opening sentences described exactly act act taxed whole estate particular legacy distributive share conclusion escaped present law thing except added thereto progressive rate tax legacies distributive shares rate primarily determined relation legatees distributees estate law command progressive rate tax imposes legacies distributive shares shall measured separately amount particular legacy distributive share sum whole personal estate said interpretation act adopted assessor levying taxes review sustained unsoundness construction act measures rate tax whole estate fully shown already said act legacies distributive shares alone taxed exact language retained omitting separate provisions act taxing whole estate probate duty taxing successions progressive rates refer object taxed provided act results reasonable construction present act held provide rate tax computed whole estate even however previous history shut view even omission act whole estate duty obtained act moment forgotten text law considered alone support construction provides tax upon legacy distributive share rate tax measured whole estate order make clear briefly analyze text however eliminate attempt made counsel argument show significance thereof expressions used course debate certain members senate maxwell dow sup ed cases cited meaning act largely turns upon following words contained opening paragraph section whole amount personal property aforesaid shall exceed sum ten thousand dollars actual value passing etc words refer whole amount estate left deceased person words added act end paragraph whole amount said personal property shall exceed value ten thousand shall exceed value sum thousand dollars tax shall stated five classifications next enumerated must refer thing follows likewise tha progressive rate clause says amount value said property shall exceed sum must relate thing whole amount estate stated opening sentences section view correct legacies estate exempt legacies whatever amount estate original rate adjusted according classifications rate creased progressively whole amount estate amount legacy hand words whole amount personal property aforesaid shall exceed sum ten thousand dollars found first sentence section relate whole amount legacy legacies taxable pay original rate provided classifications become subject progressive increase clause according amount legacy whole amount estate pivotal words first sentence simply whole amount personal property amount personal property aforesaid refer preceding part sentence contemplated words aforesaid alone legacies distributive shares arising personal property passing passage act words statute reference clause establishes whole amount referred sum value particular legacy separately considered passing deceased taker thereof construction vital words referred derived immediately precedes sustained immediately follows clause imposing tax personal property interest therin transferred deed interest therein transferred deed enjoyment death grantor bargainor person persons etc latter clause treats item property given contemplation death otherwise last testament distinct entity considered purpose levying tax items therefore separately considered becomes purpose tax whole amount personal property statute clearly recognizing may partial distinct interests item personal property interest life one person remainder another thus two clauses linked together words whole amount personal property develops amount referred separate distinct sums items personal property passing whole amount entire estate shown considering previous proposition act purport tax subsequent provisions act lend cogency view thus section made duty executor pay collector amount duty tax assessed upon legacy distributive share also commanded deliver collector schedule amount legacy distributive share together amount duty accrued shall accrue thereon risk repetition recur particular feature prior legislation pertinently points error given rise assumption personal estate aforesaid meant act means act whole amount personal estate left deceased whole amount legacy considered separate estate purpose taxation attention called fact accordance english system act engrafted provisions act succession real estat nheritance tax unequivocally declared law separate gift real property distinct succession estate words statute announced rule whole amount estate subject taxation succession tax whole amount separate item gift treated estate purpose levy collection taxes thereon supposed act contemplated section relating legacy one meaning whilst whole amount estate sections relating succession real estate taxes another must considered statute provided discordant unjust discrimination contrary harmoniously expressed rule obtaining begining levy legacy tax personal estate passing death particular beneficiary treated separately amount subject taxation rule applied succession tax treating item real estate whole amount estate passing separately purpose taxation true practical execution act words whole amount personal property shall exceed sum one thousand dollars administratively construed applying entire personal estate left one deceased distinct legacies interests resulted estate equal tax collected upon legacies distributive shares therein estate exceeded legacies distributive shares whatever amount taxed force resulting administrative view however weakened fact contrary construction prevailed portions act succession duty amount tax determined amount value particular item real property administrative construction therefore act contradictory since enforced one rule one hand absolutely conflicting one besides whole estate taxed probate duty found act said act repealed stat chap repeal called upon mason sargent ed consider whether one held life estate legacy died subsequent repeal act interest legatees remainder subject inheritance tax passing upon question said ed tax question imposed section act june chap stat upon legacies distributive shares personal property exceeding sum passing passage act decedent either testate intestate hands executor administrator trustee varying rate party beneficially entitled less remote consanguinity stranger blood person passed proviso legacies distributive interests intestate estates passing husband wife exempt tax opinion thus expressed conflict assumption whole estate contemplated legacy distributive share entire amount personal property deceased construction may well considered effect adopted act without change indicating intention contrary granting however doubt construction view consequences must result adopting theory act taxes separate legacy rate determined amount legacy amount whole personal estate left deceased compelled solve doubt interpretation relied principle construction rests thus defended argument tax separate legacy distributive share rate measured whole estate words construction proceeds upon assumption congress intended tax separate legacies value wholly distinct separate thing equivalent saying principle underlying asserted interpretation house worth may taxed rate tax determined attributing house value house may worth hundredfold amount gross inequalities must inevitably result admission theory readily illustrated thus person dying leaving estate bequeaths hospital rate tax per cent amount tax another person dies time leaves estate bequeaths institution rate tax per cent amount tax thus come pass person occupying relation taking character two equal sums two different persons pay one case twice tax arguments counsel tables found show inevitable profound inequalities tion must produce clear demonstration make serve multiply instances afforded one example given therefore bound give heed rule particular construction statute occasion great inconvenience produce inequality injustice view avoided another reasonable interpretation present statute bate refrigerating sulzberger ed sup wilson rousseau ed bloomer mcquewan ed blake national banks wall ed kirby wall ed indeed confusion gives rise constructions statute considered comes want insight pointed hanson passage heretofore quoted arises keeping mind distinction tax interest person succeeds death tax interest ceased reason death two different objects taxation may doubted aside express constitutional restrictions whether taxation congress property one person accompanied arbitrary provision rate tax shall fixed reference sum property another thus bringing profound inequality noticed transcend limitations arising fundamental conceptions free government underlie constitutional systems question however aspects even intimate opinion occasion exists since understand law clearly opinion sustain construction placed elimination process reasoning resorted order demonstrate unsoundness first two contentions meaning statute renders unnecessary say anything elaboration significance statute embodied third proposition tax legacies distributive shares rate primarily determined classifications sively increased according amount lga cies shares correctness apparent views disposed amount personal property aforesaid relates sum legacy distributive share considered separately follows legacies exceeding taxed amount taxed primarily degree relationship absence thereof specified five classifications contained statute rate tax progressively increased amount separate legacy distributive share correct interpretation statute follows erroneously maintained contrary construction therefore tax assessed collected larger amount sum actually due law precise meaning law thus determined question whether tax imposes direct hence subject requirement apportionment arises consideration death duties generally beginning countries considered different taxes levied property real personal directly account ownership possession thereof demonstrated review previously made also established heretofore said taxes almost beginning national life treated duties direct taxes course concern passing property death property transmit nothing upon tax levied occasion death computed legislative administrative view taxes directly upheld scholey rew wall ed heretofore referred question presented constitutionality provisions act imposing succession duty real estate assertion duty repugnant constitution direct tax apportioned tax decided constitutional said ed clear tax duty levied act consideration direct tax within meaning either provisions instead plainly excise tax duty authorized section eight article one vests power congress lay collect taxes duties imposts excises pay debts provide common defense general welfare direct taxes sense constitution comprehend tax capitation tax tax land question absolutely decided necessary determine present case expressly decided term include tax income distinguished principle succession tax one involved present controversy decisive contrary contention relied unless decision scholey rew overruled therefore longer controlling argument decision scholey rew overruled pollock farmers loan ed sup ed sup contention thus supported argument course opinion scholey rew said taxes successions distinguished principle income tax therefore decision pollock case held income tax direct argued necessarily decided inheritance tax also direct pollock case decision scholey rew overruled contrary correctness decision latter case particular matter actually decided effect reaffirmed consequence statement made schole rew income tax succession tax distinguished one case relied pollock case counsel argument members dissented establishing reason stated income tax direct however treated scholey rew inapplicable income tax considered whether income tax direct actually involved latter case hence illustration used scholey rew income tax held decision question whether income tax direct said ed sup rew wall ed case succession tax held excise tax duty upon devolution estate right become beneficially entitled income thereof possession expectancy like succession tax state held constitutional mager grima ed distinction power state power regulate succession property referred appear mind opinion stated act parliament particular provision consideration borrowed received substantially construction cases act hold succession duty tax upon income upon property actual benefit derived individual determined prescribed elwes hurlst atty sefton hurlst hurlst cas argument made therefore comes although pollock case doctrine considered actually decided scholey rew overruled nevertheless example made use course opinion scholey rew disregarded pollock case therefore overruled scholey rew issue presented pollock case whether income tax direct within meaning constitution contentions case involved thus presented one hand argued capitation taxes taxes land direct within meaning constitution considered matter first impression previous adjudications construed constitution import hand asserted principle direct taxes constitutional sense embraced taxes land capitation taxes burdens laid real personal property ownership equivalent direct tax property affirmed vious adjudications settled nothing contrary issues thus presented pollock case observed expressly reserved scholey rew said wall ed direct taxes sense constitution comprehend tax capitation tax tax land question absolutely decided necessary determine present case question thus reserved scholey rew presented decision pollock case decided latter case holding taxes income real personal property legal equivalent direct levy property income derived therefore required apportionment intimation pollock case inheritance held scholey rew direct time considered imposed property eal personal ordinarily understood levied transmission receipt property occasioned death foundation government treated duty direct taxes within meaning constitution undoubtedly course opinion pollock case said tax direct within constitutional sense mere erroneous qualification excise duty take constitutional requirement apportionment language related consideration statement tax direct imposed upon property solely reason ownership changed affixing qualification excise duty asked decide tax direct tax property times considered antithesis tax ever treated duty excise particular occasion gives rise levy asserted decided income tax cases order determine whether tax direct within meaning constitution must ascertained whether one upon law burden paying first cast thereafter shift another person tax direct constitutional sense hence however obvious respects might duty impost excise levied rule uniformity must apportioned assumed premise argued death duties shifted one first cast law therefore direct taxes requiring apportionment fallacy premise true income tax cases theory certain economists direct indirect taxes classified reference ability shift adverted disputable theory basis conclusion constitutional meaning word direct matter decided considering constitutional rule apportionment origin purpose prevent taxes persons solely general ownership property levied rule apportionment two things decided first sound distinction existed tax levied person solely general ownership real property tax imposed solely general ownership personal property secondly tax income derived property real personal legal equivalent direct tax property said income derived hence must apportioned conclusions however lend support contention decided duties imposts excises essential equivalent tax property generally real personal solely ownership must converted direct taxes conceived demonstrated close analysis shifted person upon first fall proposition relied upon considered refuted nicol ames ed sup said ed sup commands constitution respects must obeyed direct taxes must apportioned indirect taxes must uniform throughout yielding implicit obedience constitutional requirements part duty lessen impede obstruct exercise taxing power merely abstruse subtle distinctions particular nature specified tax distinction rests upon differing theories political economists upon practical nature ofth tax deciding upon validity tax reference requirements microscopic examination purely economical theoretical nature tax indulged purpose placing category invalidate tax mere abstract scientific economical problem particular tax might possibly regarded direct tax practical matter pertaining actual operation tax might quite plainly appear indirect circumstances varying disputable theories might indulged real nature tax justified purpose invalidating tax placing class different practical results consign taxation eminently practical fact brought every man door purpose deciding upon validity tax regarded actual practical results rather reference theoretical abstract ideas whose correctness subject dispute contradiction among experts science political economy concluding tax consideration direct within meaning constitution contrary duty excise brought consider question uniformity contention statute exempts legacies distributive shares personal property classifies rate tax according relationship absence relationship taker deceased provides rate progressing amount legacy share therefore tax repugnant portion first clause section article tion provides imposts excises shall uniform throughout argument contrary whilst conceding tax devised statute fulfil requirement equality uniformity words construed found state constitutions asserts thereby follow taxes question repugnant constitution since provision constitution imposts excises shall uniform throughout insisted different meaning expression uniform found state constitutions order decide respective contentions becomes outset necessary accurately define theories upon rest one side proposition command duties imposts excises shall uniform throughout relates inherent intrinsic character tax contemplates operation tax upon property individual taxpayer exacts impost duty excise levied shall operate precisely manner upon individuals say proposition throughout commands excises duties imposts levied shall equal uniform operation upon persons property sense meaning words equal uniform found constitutions union contrary construction words throughout relate inherent character tax respects operation individuals simply requires whatever plan method congress adopts laying tax question plan method must made operative throughout say wherever subject taxed anywhere must taxed everywhere throughout rate two contentions may summarized saying one asserts constitution prohibits levy duty impost excise intrinsically equal uniform tions upon individuals power congress levying taxes question terms constitution restrained requirement taxes geographically uniform argument intrinsic uniformity asserted find support expressions used justices carriage tax case hylton dall ed statements thus referred follows justice paterson said ed operation involves valuations assessments arbitrary resorted case necessity uniformity instant operation individuals without intervention assessments regard casy certain efficacious justice iredell said ed considered tax neither direct within meaning constitution comprehended within term impost excise provision constitution one way another must left operation power authority lay taxes given generally instances without saying whether apportioned uniform case presume tax uniform present constitution particularly intended affect individuals except particular cases specified leading distinction articles confederation present constitution following passage opinion singer wall ed also asserted support contention tax imposed upon distiller nature excise question arose whether imposition upon different distillers uniformity tax preserved said law judgment subject constitutional objection tax imposed upon distiller nature excise limitation upon power congress imposition taxes character shall throughout tax uniform operation assessed equally upon manufacturers spirits wherever law establish one rule one distiller different rule another rule alike opposition view urged language used judges hylton case intended properly understood refer inherent character tax simply called attention fact differing articles confederation power given congress constitution levy duties imposts excises thus acting upon individuals language singer case whilst uses word clearly referred inherent uniformity geographical one argued rendered certain opinion head money cases sub nom edye robertson ed sup considering objection tax imposed upon owners steam vessels passenger landed new york foreign port void levied rule uniformity speaking justice miller said tax uniform operates force effect every place subject found tax case far called tax excise duty business bringing passengers foreign countries ocean navigation uniform operates precisely alike every port passengers landed overcome construction favor geographical uniformity asserted government toar ise language quoted first place argued correctly understood sustain claim based second place binding authority head money cases involved uniformity clause constitution portion clause section article constitution declares preference shall given regulation commerce revenue ports one state another conceded preference clause referred uniform clause meaning course merely geographical operation intended insisted two clauses distinct import difference language two manifests distinct meanings affixed apparent controversy disposed mere reference prior adjudications since reliance sides effect placed upon decisions determine view cited authorities correct one become necessary analyze facts issue decided cases also elucidate language opinions given rise conflicting constructions placed upon language examination subjects language related calls critical consideration provisions constitution referred opinions relied shall moment put cases referred mind consider controversy presented one original impression moreover impelled course fact word words uniform generally found state constitutions contained practical unanimity interpreted state courts applying intrinsic nature tax operation upon individuals words throughout contained constitution different significance reason conclusion carefully accurately stated considering text apparent word means uniform sense asserted opponents tax words deprived real significance sustaining contention must hence lead disregard elementary canon construction requires effect given word constitution taking wider view remembered power tax contained section article lay collect duties imposts excises duties imposts excises shall uniform throughout thus qualification uniformity imposed upon taxes constitution authorizes duties imposts excises conclusion inherent equality uniformity contemplated involves therefore proposition rule intrinsic uniformity applied constitution taxation means duties imposts excises applicable form taxes doubted levying direct taxes apportioning amount among several provided clause section article constitution congress power choose objects direct taxation levy quota apportioned directly upon objects selected even view inherent uniformity true one none taxes levied subjected rule requirement relates duties imposts excises classes taxes termed duties imposts excises rule uniformity applies principle equality uniformity sense claimed nature things least applicable least susceptible enforced excises usually look particular subject levy burdens reference act manufacturing selling etc may varied form acts dealings taxes concerned impost duties take every conceivable form may legislative authority deemed best general welfare times often specific sometimes discriminatory particularly deemed necessary reason tariff legislation countries claim intrinsic uniformity therefore imputes framers restriction certain forms taxes restraint least appropriate omission needed discord construction well founded create suggests unsoundness proposition gives rise inference contrary view unity provisions constitution maintained must correct one fact apparent imposts duties excises controlled rule intrinsic uniformity methods usually employed time adoption constitution countries levy taxes abandoned country therefore whilst nominally authority impose taxes character power virtually denied congress requirement direct taxes apportioned among several contemplated protection prevent called upon contribute deemed due share burden clear giving term uniformity applied duties imposts excises geographical significance likewise causes provision look forbidding discrimination levying duties imposts excises upon particular subject one state different duty impost excise subject another therefore far may restriction direction harmony requirement apportionment direct taxes conclusion possible discrimination one thing intended provided rule uniformity imposed upon power levy duties imposts excises greatly strengthened considering state law mother country colonies practice taxation obtained time adoption constitution england nowhere conception limitation power levy duties imposts excises intrinsic rule uniformity found utterance practice obtained may said commonly contrary passing without special notice system customs import export duties existing england time long prior revolution replete examples taxation fulfilling requirement intrinsic equality uniformity briefly refer examples nature afforded statutes imposing internal taxation mother country internal taxation form excises introduced england parliamentary resolution passed march carried effect ordinance date dowell history taxation many excises imposed reference supposed ability party whose property office assessed pay thus duty excise imposed upon coaches carriages kept personal use geo ii chap stat duty excise imposed upon possessor plate certain chap stat offices profit naval military subjected payment duty salary exceeded pounds geo chap uty imposed upon employers coachmen men servants geo chap stat duty imposed upon forms locomotion upon traveling post usual method locomotion among wealtheir classes geo chap stat duty laid uniformly respect horses kept person respect horses kept saddle driving carriages geo chap stat accurate say colonies prior confederation prior time adoption constitution wisdom restraining levy duties imposts excises express requirement inherent equality uniformity likewise nowhere found expression state constitutions revolutionary period except perhaps massachusetts new hampshire contained provisions indicating intent control bodies authorized levy taxes raise money exercise sound discretion mode adopted levying taxation peopel content commit representatives enactment reasonable wholesome laws satisfied protection afforded representative free government general principles common law protecting inalienable rights life liberty property massachusetts constitution new hampshire merely required assessments rates taxes proportional reasonable view equality qualification expressed authority conferred impose levy reasonable duties excises upon produce goods wares merchandise commodities whatsoever brought produced manufactured within taxing laws original prior convention exemptions allowed consideration deemed best general welfare taxes frequently laid consideration presumed ability owner pay tax discriminations exemptions also contained various state taxing laws illustrate discretion vested legislative bodies latter part eighteenth century print margin examples therefore supposed framers constitution using words throughout contemplated confer power levy duties imposts excises yet accompany grant authority restriction never found expression taxes time anywhere contrary practice uniformly obtained mother country colonies prior adoption constitution one satisfactory answers argument uniformity required constitution equal uniform clause since embodied many state constitutions results review practice constitution beginning first congress present date laying duties imposts excises rule inherent uniformity words intrinsically equal uniform taxes disregarded principle geographical uniformity consistently enforced take general example specific import duties particular specific rates imposed enumerated articles without reference value manifest duties void intrinsic equality uniformity rule yet great controversies arisen policy impost duties generally particularly economic wisdom specific duties never contended power impose exist uniformity clause constitution also mention may made common form excises distilled spirits tax per gallon without reference value thereof indeed tariff duties varied different aric les varied different valuations article cite instances latter character found tariff acts august stat chap august stat chap respectively act duty imposed silks valued one dollar per square yard thirty per centum ad valorem silks valued one dollar per square yard forty per centum ad valorem silk velvets velvets silk component material chief value valued three dollars per square yard thirty per centum ad valorem valued three dollars per square yard forty percentum ad valorem act occurs following paragraph woolen worsted yarns made wholly part wool worsted hair camel goat alpaca animals valued forty cents per pound thirty per centum ad valorem valued forty cents per pound forty per centum ad valorem also single paragraph tariff acts frequently contained elaborate system minimum classifications compound duties well exemptions importations certain value see provisions discussed arthur vietor ed sup hedden robertson ed sup arthur morgan ed sup said illustrations relate legislation enacted long adoption constitution lapse time erroneous conception meaning constitution arisen examples referred types many forms taxation way duties imposts excises enacted without question beginning continued unbroken line present time sanctioned founders institutions approved practical execution illustrious men directed public destinies nation excise taxes largely used administration president washington war may properly said excises none uniform according principles contended yet constitutional question regard ever raised partial list earlier acts inserted margin cite latter revenue acts numerous familiar instances legislation abound therein necessities gave birth constitution controversies preceded formation conflicts opinion settled adoption may properly taken view purpose tracing source particular provision constitution order thereby enabled correctly interpret meaning pollock farmers loan ed sup paralysis articles confederation produced upon continental congress want power body enforce necessary taxation sustain government needs statement proceedings congress confederation afford abundant evidence constant effort made overcome situation attempts obtain authority congress levy taxes deemed essential thus relieve embarrassment occasioned fact demands revenue depended fulfilment wholly upon action respective despite constant agitation subject abundant discussions took place relation period confederation whole proceedings word found give rise even suggestion thought restraining taxing power reference intrinsic operation tax upon individuals contrary sole question ever present every form discussed operation taxing power might granted congress upon respective words discrimination regards might arise greater lesser proportion tax paid within geographical limits particular state proceedings continental congress also make clear words throughout afterwards inserted constitution prior adoption frequently used always reference purely geographical uniformity synonymous expression operate generally throughout foregoing situation thoroughly permeated proceedings continental congress might well rest content mere statement shall however make references subject te view intrinsic uniformity conceived well shown remarks wilson upon proposition submitted continental congress march elliot debates congress empowered lay impose tax one quarter dollar per hundred acres located surveyed lands within said speaking proposed tax moderate paid revolution supposed people grudge pay price liberty formerly paid oppressors early february resolution proposed authorizing congress levy certain taxes duties resolution contained proviso articles shall bear duty impost throughout said without exemption elliot debates though resolution failed passage report committee whole agreed day form resolution recommended several levy use duty per cent upon imports certain exceptions duty per cent upon prizes prize goods late december however failed comply resolution elliot debates january elliot debates resolution proposed declaring congress every effort power obtain respective general substantial funds adequate object funding whole debt word stricken susceptible considered implying every object taxation within embraced say order remove impression word might imply obligation levy articles phraseology previous resolution changed cause word merely geographical significance require whatever subject taxation assessed subject taxed every state words particular tax operate generally throughout two days later new resolution introduced declaring opinion congress general funds established collected congress objection repeated elliot debates proposition amended read permanent adequate funds operate generally throughout controversy whether congress allowed collect taxes elliot debates debates record following proceedings motion madison whole proposition new modeled follows opinion congress establishment permanent adequate funds operate generally throughout indispensably necessary complete justice creditors restoring public credit providing future exigencies war words collected authority congress separate question left added afterwards madison commenting demerits plans referred prefaced subsequent remarks following elliot debates remains examine merits plan general revenue operating throughout superintendence congress march elliot debates vote taken upon three questions first taxes operate generally throughout recommended congress duties foreign commerce matter culminated april adoption resolution nine recommending several congress vested power levy use certain duties well specific ad valorem upon goods imported foreign port island plantation elliot debates address submitted resolution observed elliot debates render fund productive possible time narrow room collusions frauds judged improvement plan recommend liberal duty articles susceptible tax according quantity equal general consumption leaving articles heretofore proposed taxed according value also stated address bring essential resource tax imposts use concerted uniformity necessary uniformity concerted channel properly congress thus apparent expression throughout time considered purely geographical synonymous expression operation throughout thought restricting congress intrinsic uniformity obtained since powers recommended absolutely conflict theory reasons advanced opposed various resolutions referred anything sive matters called attention reasons predicated upon inequality among might arise granting congress power lay duties imposts excises particular article levied generally throughout various excise duty greater quantity article might found one state asserted burden unequal former state pay greater proportion tax form objection well illustrated said rutledge lee grant power congress lay duties excises operate generally throughout quote elliot debates follows futledge objected term implying degree uniformity tax render unequal view particularly land tax according quality quantity see note proposed office finance lee seconded opposition term contended never consent uniform tax unequal elliot debates rutledge complained strenuously urged necessity competency general revenue operating throughout time declined specifying general objects revenue drawn reason urged refusing authority lay imposts throughout shown objections made shall refer thus respect duty imported salt argued bear injuriously eastern account salt consumed fisheries besides injurious national interest adding cost fish elliot debates also rhode island protested grant power impose duties recommended resolution april previously referred ground proposed duty unequal operation bearing hardest upon commercial press peculiarly hard upon state draws chief support commerce elliot debates nature objection caused come pass subsequent discussions congress claim essential confer upon congress authority lay duties imposts excises uniform throughout became assci ated discussion asserted necessity congress power establish uniform regulations commerce prevent discrimination resulting laying duties imposts excises respective elliot debates association two subjects evolved natural relation well shown resolution madison introduced virginia house delegates elliot debates proposed delegates state virginia instructed propose congress recommendation union authorize assembly regulate trade principles qualifications stated following paragraphs congress assembled authorized progibit vessels belonging foreign nation entering ports thereof impose duties vessels cargoes may judged necessary prohibitions duties uniform throughout proceeds latter carried treasury state within shall accrue state liberty impose duties goods wares merchandise imported land water state may altogether prohibit importation state particular species description goods wares merchandise importation time prohibited places whatsoever noticed words throughout subsequently adopted clause constitution consideration term uniformity resolution madison applied duties regulations prohibitions respecting external commerce designed union though resolution madison adopted led sending virginia commissioners annapolis meet commissioners result meeting federal convention considering proceedings convention observation pertinent previously made continental congress despite struggles controversies environed final adoption constitution single word found debates proceedings historical documents contemporaneous concurrent adoption constitution give slightest intimation suggestion ever made grant power tax considered point view operation upon individual struggles flagrant continental congress transferred convention question undue proportion taxation might fall upon one direct taxes laid solved principle apportionment direct taxes duties imposts excises subjected requirement uniformity throughout words shown acquired time unquestioned meaning without going minute detail mention salient particulars serve show result convention brought together provisions uniformity duties imposts excises throughout restriction discriminating commercial regulations congress force circumstances drawn together continental congress solution constitution substantially accord resolution madison introduced virginia house delegates referred draft federal constitution submitted convention pinckney provided first second paragraphs follows elliot debates vi legislature ofth shall power lay collect taxes duties imposts excises regulate commerce nations among several proportion direct taxation shall regulated whole number inhabitants every description number shall years first meeting legislature within term taken manner prescribed legislature tax shall laid articles exported capitation tax proportion census directed provision made respecting taxation plan paterson new jersey provided addition powers vested congress articles confederation congress authorized pass acts raising revenue levying duty duties goods merchandise foreign growth manufacture imported part stamps paper vellum parchment postage letters packages passing general applied federal purposes shall deem proper expedient make rules regulations collection thereof time time alter amend manner shall think proper pass acts regulation trade commerce well foreign nations another section paterson plan provided whenever requisitions upon necessary made rule numbers value land confederation congress authorized devise pass acts directing authorizing collection requisitions complied thus seen plans referred made provision uniformity taxation sense contended opponents tax consideration committee detail first section article vii draft proposed constitution reported two clauses plan pinckney first quoted substituting word word word elliot debtes august following occurred elliot debates carroll martin expressed apprehensions probable apprehensions constituents power regulating trade general legislature might favor ports particular requiring vessels destined enter clear thereat vessels belonging bound baltimore enter clear norfolk etc moved following proposition legislature shall oblige vessels belonging citizens thereof foreigners enter pay duties imposts state may bound clear state cargoes may laden board shall privilege immunity granted vessel entering clearing paying duties imposts one state preference another day mchenry general pinckney submitted proposition referred nem con committee relating establishment new ports collection duties imposts concluded follows duties imposts excises prohibitions restraints laid made legislature shall uniform equal throughout fourth section seventh article proposed constitution reported committee detail august read follows tax duty shall laid legislature articles exported state migration importation persons several shall think proper admit shall suh migration importation prohibited committee propositions referred made report august effect embodying propositions one paragraph follows elliot debates inserted fourth clause seventh section shall regulation commerce revenue give preference ports one state another oblige vessels bound state enter clear pay duties another tonnage duties imposts excises laid legislature shall uniform throughout noticed committee recommended merely preferences ports forbidden regulation commerce also preferences made regulation revenue obviously rendered unnecessary include latter part clause restraints proposed mchenry general pinckney substantial effect first clause paragraph require regulations commerce revenue affecting commerce ports ports follows collocation two clauses prohibition preferences regulations commerce ports uniformity duties imposts excises though conched different language absolutely significance sense word used shown fact committee whilst adopting large measure proposition mchenry general pinckney duties imposts excises prohibitions restraints shall uniform equal throughout struck words equal undoubtedly done prevent implication taxes equal effect state seen pith controversy confederation even although duty impost excise laid might operate unequally reason unequal distribution existence article taxed among respective august report committee acted upon follows elliot debates provision shall regulation commerce revenue give preference ports one state another adopted nem con discussion cluse oblige vessels bound another state enter clear pay duties another agreed quoting debates page word struck nem comprehended question clause duties imposts excises laid legislature shall uniform throughout agreed nem con said printed journal new hampshire south carolina entered negative september committee sundry resolutions referred august recommended among others following addition alteration report convention pp first clause article section read follows legislature shall power lay collect taxes duties imposts excises pay debts provide common defense general welfare end second clause article section add indian tribes committee style september reported plan constitution foregoing provision conferring authority lay taxes designated section article september words duties imposts excises shall uniform throughout adoption associated formed part ofth clause forbidding preference favor port one state port another words part another shifted unanimous vote paragraph annexed provisions granting power tax thus came pass although provisions preference ports regarding uniformity duties imposts excises one purpose one adoption became separated arranging constitution purpose style first stands constitution part sixth clause section article part first clause section article result analysis history adoption constitution becomes plain words throughout signify intrinsic simply geographical uniformity also results assertion outset referred decision head money cases holding word must interpreted geographical sense authoritative case reality solely involved clause constitution forbidding preferences ports shown unsound since preference clause constitution uniformity clause effect framing constitution treated respected operation one thing embodied conception add opposed ratification constitution clearly understood uniformity clause taxation imported geographical uniformity made fact distinct ground complaint thus report made legislature maryland luther martin attorney general state detailing commenting upon proceedings convention convention martin delegate course comments upon tax clause constitution martin said elliot debates provision duties imposts excises shall laid amount articles prevent congress power cause fall unequally much heavier others duties may laid articles little used absolute necessity use consumption others case first pay little part revenue arising therefrom whole nearly whole paid last wit use consume articles imposts excises laid disposed question uniformity next brought consider certain contentions relate subject argued even although conceded uniformity required constitution geographical one particular law question fulfil requirements even geographical uniformity since apply district columbia think contention wothout merit proposition predicated upon fact statute purports lay tax upon legacies distributive shares passage act person possessed property either intestate laws state territory provides receipt tax entitle administrator credit amount payment made collector tribunal laws state territory may empowered decide settle accounts executors administrators asserted embrace district columbia without attempting determine whether necessary construction statute require inclusion district columbia within terms aside fro ny special provision bearing upon question think provisions section act makes objection untenable section provides follows stat chap administrative special stamp provisions law including laws relation assessment taxes heretofore specifically repealed hereby made applicable act result provision carry law review provisions section revised statutes relating internal revenue laws generally follows word used title shall construed include territories district columbia construction necessary carry provisions yet asserted tax fulfil requirements geographical uniformity following reason primary rate taxation depends upon degree relationship want relationship deceased person argued operate geographical uniformity inasmuch testamentary intestacy laws may differ every state certain degree relationship want relationship deceased wherever existing levied rate throughout tax hence uniform throughout despite fact different conditions among may obtain objects upon tax levied proposition substance assumes objects taxed duties imposts excises must found uniform quantities conditions respective otherwise tax levied uniform throughout constitution commands imposition tax rule geographical uniformity order levy tax objects must selected exist uniformly several indeed contention substantially disposed license tax cases wall ed previously referred urged several right forbid carrying liquor traffic therefore congress power license traffic interfere authority state held license validly imposed interfere power prevent liquor traffic state traffic forbidden license inoperative traffic allowed license effective argument however additionally fully answered review made origin meaning expression throughout review appears objection upon proposition advanced must rest urged continental congress reason levy uniform duties imposts excises throughout authorized shown objection futledge suggestion lee shown protest rhode island reasons advanced duty salt levied seem required duties imposts excises uniform throughout imposing objects selected existing equal quantity several grant power levy duties imposts excises failure convention framed constitution argument used without success seen ground upon striking words equal word adoption clause found constitution reasonably explained done prevent implication duties imposts excises uniform throughout placed upo ights equally existing several adopt proposition relied virtually nullify action convention relegate taxing power congress impotent condition confederation lastly urged progressive rate feature statute repugnant fundamental principles equality justice law held void even although transgresses express limitation constitution without intimating opinion existence right courts exercise power thus invoked apparent argument enormity tax without merit disposed magoun illinois trust sav bank ed sup review made exhibits fact taxes imposed reference ability person upon burden placed bear levied foundation government also authoritative thinkers number economic writers contend progressive tax equal proportional one absence constitutional limitation question whether legislative judicial grave consequences asserted must arise future right levy progressive tax recognized involves ultimate aspect mere assertion free representative government failure grossest abuses power foreshadowed unless courts usurp purely legislative function case ever arise arbitrary confiscatory exaction imposed bearing guise progressive form tax time enough consider whether judicial power afford remedy applying inherent fundamental principles protection individual even though express authority constitution law construed affords ground contention tax imposed arbitrary confiscatory obvious follows foregoing opinion erred denying relief held plaintiff entitled recover much tax resulted taxing legacies exceeding increasing tax rate reference whole amount personal estate deceased legacies distributive shares derived reasons judgment must reversed case remanded instructions proceedings according law conformity opinion ordered justice brewer dissents much opinion holds progressive rate tax validly imposed respects concurs justice peckham took part decision justice harlan dissenting concur construction placed upon clause constitution declaring duties imposts excises shall throughout dissent part opinion construing sections revenue act judgment question whether tax presented congress shall shall imposed determined reference whole amount personal property legacies distributive shares arise value whole personal property held charge trust administrator executor trustee exceeds every part constituting legacy distributive share except share husband wife taxed progressive rate stated act congress think act otherwise interpreted without defeating intent congress construed indicated act liable constitutional objection justice mckena concurs dissent footnotes enacted senate house representatives america congress assembled day december next shall levied collected paid throughout several stamp duties following wit every skin piece vellum parchment sheet piece paper upon shall written printed either instruments writings following wit receipt discharge account legacy left testamentary instrument share part personal estate divided force statute distributions amount whereof shall value fifty dollars shall exceed value one hundred dollars cents amount thereof shall exceed value one hundred dollars shall exceed five hundred dollars fifty cents every sum five hundred dollars additional sum one dollar provided nothing act contained shall extend charge duty legacy left testamentary instrument share part personal estate divided force statute distributions shall left divided amongst wife children grandchildren person deceased intestate making testamentary instrument recognizance bill bond obligation contract shall made state use respectively act june chap sec person persons charge trust administrators executors trustees legacies distributive shares arising personal property whole amount personal property aforesaid shall exceed sum actual value passing passage act person possessed property either intestate laws state territory personal property interest therein transferred deed grant bargain sale gift made intended take effect possession enjoyment death grantor bargainor person persons body bodies politic corporate trust otherwise shall hereby made subject duty tax paid say whole amount said personal property shall exceed value shall exceed value sum tax shall first person persons entitled beneficial interest property shall lineal issue lineal ancestor brother sister person died possessed property aforesaid rate cents every clear value interest property second person persons entitled beneficial interest property shall descendant brother sister person died possessed aforesaid rate one dollar fifty cents every clear value interest third person persons entitled benficial interest property shall brother sister father mother descendant brother sister father mother person died possessed aforesaid rate three dollars every one hundred dollars clear value interest fourth person persons entitled beneficial interest property shall brother sister grandfather grandmother descendant brother sister grandfather grandmother person died possessed aforesaid rate four dollars every hundred dollars clear value interest fifth person persons entitled beneficial interest property shall degree collateral consanguinity hereinbefore stated shall stranger blood person died possessed aforesaid shall body politic corporate rate five dollars every hundred dollars clear value interest provided legacies property passing laws state territory husband wife person died possessed aforesaid shall exempt tax duty amount value said property shall exceed sum shall exceed sum value rates duty tax set forth shall multiplied one one half amount value said property shall exceed sum shall exceed sum rates duty shall multiplied two amount value said property shall exceed sum shall exceed sum rates duty shall multiplied two one half amount value said property shall exceed sum rates duty shall multiplied three sec tax duty aforesaid shall lien charge uon property every person may die aforesaid twenty years shall within period fully paid discharged every executor administrator trustee payment distribution legatees parties entitled beneficial interest therein shall pay collector deputy collector district deceased person resident amount duty tax assessed upon legacy distributive share shall also make render said collector deputy collector schedule list statement duplicate amount legacy distributive share together amount duty accrued shall accrue thereon verified oath affirmation administered certified thereon magistrate officer lawful power administer oaths form manner may prescribed commissioner internal revenue schedule list statement shall contain names every person entitled beneficial interest therein together clear value interest duplicate schedule list statement shall immediately delivered tax thereon paid collector upon payment delivery schedule list statement said collector deputy collector shall grant person paying duty tax receipt receipts duplicate shall prepared hereinafter provided receipt receipts duly signed delivered collector deputy collector shall sufficient evidence entitle executor administrator trustee credited allowed payment every tribunal laws state territory may empowered decide upon settle accounts executors administrators case executor administrator trustee shall refuse neglect pay aforesaid duty tax collector deputy collector aforesaid within time hereinbefore provided shall neglect refuse deliver said collector deputy collector duplicate schedule list statement legacies property personal estate oath aforesaid shall neglect refuse deliver schedule list statement legacies property personal estate oath aforesaid shall deliver said collector deputy collector false schedule statement legacies property personal estate give names relationship persons entitled beneficial interest therein untruly shall truly correctly set forth state therein clear value beneficial interest administration upon property personal estate shall granted allowed existing laws collector deputy collector shall make lists valuation cases neglect refusal shall assess duty thereon collector shall commence appropriate proceedings name person persons may actual constructive custody possession property personal estate part thereof shall subject property personal estate portion sold upon judgment decree proceeds sale amount tax duty together costs expenses every description allowed shall first paid balance deposited according order paid direction person persons shall establish title deed deeds proper conveyance property personal estate portion thereof sold judgment decree executed officer lawfully charged carrying effect shall vest purchaser therof title delinquent property personal estate sold virtue judgment decree shall release every portion property personal estate lien charge thereon created act every person persons shall possession charge custody record file paper containing supposed contain information concerning property personal estate aforesaid passing person may die aforesaid shall exhibit request collector deputy collector district law officer performance duty act deputy agent may desire examine person possession charge custody records files papers shall refuse neglect exhibit request aforesaid shall forfeit pay sum provided legal controversies deed title shall subject judicial investigation recital said deed shall prima facie evidence truth requirements law complied officers government stat chapter pennsylvania statutes march tax laid upon mulatto servants age twelve years horses mares cattle three years old coaches carriages kept person use purpose traveling pleasure chaises riding chairs ministers gospel president professors tutors harvard college grammar school masters exempt duty excises laid upon certain described coaches carriages act passed massachusetts july law page laws connecticut listers required list polis ratable assets inhabitants respective counties list polls seventy years age pounds polls sixteen years old nine pounds houses listed uniformly according number fireplaces attorneys law physicians surgeons listed least practitioner certain sum larger practitioners higher proportion shopkeepers traders lowest class pounds others due proportion allowed licensed tavern keeper set pounds added proportion situation profits according best judgment listers persons following art mystery blacksmiths shoemakers tanners goldsmiths silversmiths works occupations followed pursued person profits arise except business public office husbnd ry common labor hire assessed best judgment listers general assembly new jersey act chap december purpose raising pounds support government contingent expenses year enumerated large number items persons articles made taxable act valued rated assessors within stated sums single men kept horse rated exceeding shillings single men keep horse rated exceeding shillings male slaves taxed exceeding shillings provided slave taxed unable work may appear assessors profit master mistress fisheries fish caught sale sawmills sawed timber sale hire rated exceeding pounds south carolina act passed march stat entitled act raising supplies year tax shillings pence laid upon free negroes mulattoes sixteen fifty years age tax upon free white men upon neither lame disabled fifty years age tax shillings per head tax per cent laid profits faculties professions clergymen schoolmasters schoolmistresses excepted delaware law passed sixteenth year reign geo ii laws delaware adams pub apparently force constitution adopted id pp unsettled tracts parcels land exempted taxation assessors directed assessing persons due regard poor charge children poorest sort rated pounds single men without visible estate rated less pounds mroe pounds excepting however single men years age apprentices apprenticeship six months federal excises first generation constitution washington administration march chap distilled spirits uniform proportionate strength tax country distilleries using homemade materials may chap distilled spirits country distillers taxed differently cities towns villages drawback quantity less gallons june chap carriages contains exemptions discussed hylton dall ed june chap licenses making certain sales wines foreign distilled spirituous liquors june chap snuff refined sugar drawback quantity less worth discussed pennington coxe cranch ed june chap auction sales exemption judicial sales sales goods distrained insolvency sales produce land sold land produced etc sales farming utensils stock household furniture persons removing place former residence amount shall exceed march chap mortars pestles snuff mills drawback exports snuff less lbs may chap carriages exemptions ii period war july chap refined sugar july chap carriages exemptions july chap licenses distilling liquors july chap auction sales per cent sales vessels per cent sales goods exemptions august chap licenses retailing wines etc one rate cities towns villages another country august chap bank notes graduated ad valorem commutable per cent dividends december chap carriages graduated ad valorem december chap distilled spirits december chap auction sales retailers licenses january chap domestic manufactures various specific ad valorem rates exemptions umbrellas boots pair january chap household furniture kept use annual duty minimum graudated ad valorem unit family exemption books etc exemption certain charitable religious literary institutions february chap plate april chap licenses distilling liquors