uniform throughout the United States as required in and by section 8 of article I. of the Constitution of the United States, upon many grounds and in many particulars specifically set forth.

The bill further charged that the income tax provisions of the Act were likewise unconstitutional in that they imposed a tax on incomes not taxable under the Constitution and like wise income derived from the stocks and bonds of the states of the United States and counties 433]and municipalities therein, which stocks and bonds are among the means and instrumenalities employed for carrying on their respective governments, and are not proper subjects of the taxing power of Congress, and which states and their counties and municipalities are independent of the general government of the United States, and the respective stocks and bonds of which are, together with the power of the states to borrow in any form, exempt from Federal taxation.

Other grounds of unconstitutionality were assigned, and the violation of articles IV. and V. of the Constitution asserted.

The bill further averred that the suit was not a collusive one to confer on a court of the United States jurisdiction of the case, of which it would not otherwise have cognizance, and that complainant had requested the company and its directors to omit and refuse to pay said income tax, and to contest the constitutionality of said Act, and to refrain from voluntarily making lists, returns, and statements on its own behalf and on behalf of the minors and other persons for whom it was acting in a fiduciary capacity, and to apply to a court of competent jurisdiction to determine its liability under said Act, but that the company and a majority of its directors, after a meeting of the directors, at which the matter and the request of complainant were formally laid before them for action, had refused and still refuse, and intend omitting to comply with complainant's demand, and had resolved and determined, and intended to comply with all and singular the provisions of said Act of Congress, and to pay the tax upon all its net profits or income as aforesaid, including its rents from real estate and its income from municipal bonds, and a copy of the refusal of the company was annexed to the complaint.

of a civil nature in equity: that the matter in dispute exceeded exclusive of costs the sum of five thousand dollars, and arose under the Constitution or laws of the United States; and that there was furthermore a controversy between citizens of different states.

The prayer was that it might be adjudged and decreed that the said provisions known as the "Income Tax" incorporated in said Act of Congress passed August 15, 1894, are unconstitutional, null, and void; that the defendants be restrained from voluntarily complying with the provisions of said Act, and making the lists, returns, and statements above referred to, or paying the tax aforesaid; and for general relief.

The defendants demurred on the ground of want of equity, and the cause having been brought on to be heard upon the bill and demurrer thereto, the demurrer was sustained aud the bill of complaint dismissed with costs, whereupon the record recited that the constitutionality of a law of the United States was drawn in question, and an appeal was allowed directly to this court.

An abstract of the Act in question will be found in the margin.*

* By sections 27 to 37 inclusive of the Act of Congress entitled "An Act to Reduce Taxation, to other purposes," received by the President AuProvide Revenue for the Government, and for gust 15, 1894, and which, not having been returned by him to the House in which it originated within the time prescribed by the Constitution of the United States, became a law without approval (28 Stat. at L. 509, chap. 349) it was provided that from and after January 1, 1895, and until January 1, 1900, there shall be assessed, levied, collected, and paid annually upon the gains, profits and income received in the preceding calendar year by every citizen of the United States, whether residing at home or abroad, and every person residing therein, whether said gains, profits or income be derived from any kind of property, rents, interest, dividends, or salaries, or from any profession, trade, employment or vocation, carried on the United States or elsewhere, or from any other source whatever, a tax of two per centum on the amount so derived over and above four thousand dollars, and a like tax shall be levied, collected, and paid all property owned and of every business, trade, annually upon the gains, profits, and income from or profession carried on in the United States by persons residing without the United States." income of any person there shall be included all in"Sec. 28. That in estimating the gains, profits, and come derived from interest upon notes, bonds and other securities, except such bonds of the United It was also alleged that if the company and States the principal and interest of which are by the law of their issuance exempt from all Federal its directors, as they proposed and had declared taxation; profits realized within the year from their intention to do, should pay the tax out of sales of real estate purchased within two years its gains, income and profits, or out of the previous to the close of the year for which income is estimated; interest received or accrued upon all gains, income and profits of the property held notes, bonds, mortgages, or other forms of indebtby it in its fiduciary capacity, they will dimin-edness bearing interest, whether paid or not, if ish the assets of the company and lessen the good and collectible, less the interest which has become due from said person or which has been dividends thereon and the value of the shares; paid by him during the year; the amount of all that voluntary compliance with the income premiums on bonds, notes, or coupons; the amount tax provisions would expose the company to a of sales of livestock, sugar, cotton wool, butter, 434]multiplicity of suits, not only by and *on and grain, or other vegetable or other produc cheese, pork, beef, mutton, or other meats, hay, behalf of its numerous shareholders, but by and tions, being the growth or produce of the estate of on behalf of numerous minors and others for such person, less the amount expended in the purwhom it acts in a fiduciary capacity, and that chase or production of said stock or produce, and not including any part thereof consumed directly such numerous suits would work irreparable by the family; money and the value of all perinjury to the business of the company, and sonal property acquired by gift or inheritance; all subject it to great and irreparable damage, and other gains, profits, and income derived from any Source whatever except that portion of the salary, to liability to the beneficiaries aforesaid, to the compensation, or pay received for services in the irreparable damage of complainant and all its civil, military, naval, or other service of the

shareholders.

The bill further averred that this was a suit 157 U.S. U. S., Book 39.

United States, including Senators, Representatives, and Delegates in Congress, from which the tax has been deducted, and except that portion of 48 761

By the third clause of section two of Article Section 7 requires "all bills for raising reve I. of the Constitution it was provided: "Rep-nue shall originate in the House of Represen435]resentatives and direct taxes shall be aptatives." portioned among the several states which may be included within this Union, according to their respective numbers, which shall be determined by adding to the whole number of free persons, including those bound to service for a term of years, and excluding Indians not taxed, three fifths of all other persons." This was amended by the second section of the fourteenth article, declared ratified July 28, 1868, so that the whole number of persons in 441] each state should be counted, *Indians not taxed excluded, and the provision, as thus amended, remains in force.

The actual enumeration was prescribed to be made within three years after the first meeting of Congress and within every subsequent term of ten years, in such manner as should be directed.

The first clause of section 8 reads thus: "The Congress shall have power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States; but all duties, imposts and excises shall be uniform throughout the United States." And the third clause thus: "To regulate commerce with foreign nations, and among the several states, and with the Indian tribes."

The fourth, fifth, and sixth clauses of section 9 are as follows:

"No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration hereinbefore directed to be taken.

"No tax or duty shall be laid on articles exported from any state.

"No preference shall be given by any regu

lector of the district in which they reside, of the amount of their income, gains, and profits, as aforesaid; and all guardians and trustees, executors, administrators, agents, receivers, and all persons or corporations acting in any fiduciary capacity, shall make and render a list or return, as aforesaid, to the collector or a deputy collector of the district in which such person or corporation acting in a fiduciary capacity resides or does business, of the amount of income, gains, and profits of any minor or person for whom they act, but persons having less than three thousand five hundred dollars income are not required to make such report; and the collector or deputy collector shall require every list or return to be verified by the oath or affirmation of the party rendering it, and may increase the amount of any list or return if he has reason to believe that the same is understated: and in case any such person having a taxable income shall neglect or refuse to make and render such list and return, or shall render a willfully false or fraudulent list or return, it shall be the duty of the collector or deputy collector to make such list, according to the best information he can obtain, by the examination of such person, or any other evidence, and to add fifty per centum as a penalty to the amount of the tax due on such list in all cases of willful neglect or refusal to make and render a list or return; and in all cases of a willfully false or fraudulent list or return having been rendered to add one hundred per centum as a penalty to the amount of tax ascertained to be due, the tax and the additions thereto as a penalty to be assessed and collected in the manner provided for in other cases of willful neglect or refusal to render a list or return, or of rendering a false or fraudulent return." A proviso was added that any person or corporation might show that he or its ward had no taxable income, or that the same had been paid elsewhere, and the collector might exempt from the tax for that year. "Any person or company, corporation, or association feeling aggrieved by the decision of the deputy collector in such cases may appeal to the collector of the district, and his decision thereon, unless reversed by the Commissioner of Internal Revenue, shall be final. If dissatisfied with the decision of the collector such person or corporation, company, or association may submit the case, with all the papers, to the Commissiouer of Internal Revenue for his decision, and may furnish the testimony of witnesses to prove any relevant facts having served notice to that effect upon the Commissioner of Internal Revenue, as herein preand place for taking testimony on both sides, and that no penalty should be assessed until after notice.

any salary upon which the employer is required by law to withhold, and does withhold the tax and pays the same to the officer authorized to receive it. In computing incomes the necessary expenses actually incurred in carrying on any business, occupation, or profession shall be deducted and also all interest due or paid within the year by such person on existing indebtedness. And all national, state, county, school, and municipal taxes, not including those assessed against local benefits, paid within the year shall be deducted from the gains, profits, or income of the person who has actually paid the same, whether such person be owner, tenant, or mortgagor; also losses actually sustained during the year, incurred in trade or arising from fires, storms, or shipwreck, and not compensated for by insurance or otherwise, and debts ascertained to be worthless, but excluding all estimated depreciation of values and losses within the year on sales of real estate purchased within two years previous to the year for which income is estimated: Provided, That no deduction shall be made for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property or estate: Provided further, That only one deduction of four thousand dollars shall be made from the aggregate income of all the members of any family, composed of one or both parents, and one or more minor children, or husband and wife; that guardians shall be allowed to make a deduction in favor of each and every ward, except that in case where two or more wards are comprised in one family, and have joint property interests, the aggregate deduction in their favor shall not exceed four thousand dollars: And provided further, That in cases where the salary or other compensation paid to any person in the employment or service of the United States shall not exceed the rate of four thousand dollars per annum, or shall be by fees, or uncertain or irregular in the amount or in the time during which the same shall have accrued or been earned, such salary or other compensation shall be included in estimating the annual gains, profits, or income of the person to whom the same shall have been paid, and shall include that portion of any income or salary upon which a tax has not been paid by the employer, where the employer is required by law to pay on the excess over four thousand dollars: Provided also, That in computing the income of any person, corporation, company or association there shall not be in cluded the amount received from any corporation, company, or association as dividends upon the stock of such corporation, company, or asso-scribed." Provision was made for notice of time eiation if the tax of two per centum has been paid upon its net profits by said corporation, company, or association as required by this Act. "Sec. 29. That it shall be the duty of all persons of lawful age having an income of more than three thousand five hundred dollars for the taxable year, computed on the basis herein prescribed, to make and render a list or return, on or before the day provided by law, in such form and manner as may be directed by the Commissioner of Inter. ual Revenue, with the approval of the Secretary of the Treasury, to the collector or a deputy col

By section 30 the taxes on incomes were made payable on or before July 1 of each year, and five per cent penalty levied on taxes unpaid, and interest.

By section 31. any non-resident might receive the benefit of the exemptions provided for, and "in computing income he shall include all income from every source, but unless he be a citizen of the United States he shall only pay on that part of

lation of commerce or revenue to the ports of | one state over those of another; nor shall ves sels bound to, or from, one state, be obliged to enter, clear, or pay duties in another."

It is also provided by the second clause of section 10 that " no state shall, without the consent of the Congress, lay any imposts or duties on imports or exports, except what may 442]be *absolutely necessary for executing its inspection laws;" and, by the third clause, that "no state shall, without the consent of Congress, lay any duty of tonnage."

The first clause of section 9 provides: "The migration or importation of such persons as any of the states now existing shall think proper to admit, shall not be prohibited by the Congress prior to the year one thousand eight hundred and eight, but a tax or duty may be imposed on such importations, not exceed ing ten dollars for each person."

Article V. prescribes the mode for the the income which is derived from any source in the United States. In case such non-resident fails to file such statement, the collector of each district shall collect the tax on the income derived from property situated in his district, subject to income tax, making no allowance for exemptions, and all property belonging to such non-resident shall be liable to distraint for tax: Provided, That non-resident corporations shall be subject to the same laws as to tax as resident corporations, and the collection of the tax shall be made in the same manner as provided for collections of taxes againt non-resident persons."

amendment of the Constitution, and concludes with this proviso: "Provided that no amendment which may be made prior to the year one thousand eight hundred and eight shall in any manner affect the first and fourth clauses in the ninth section of the first article."

Messrs. William D. Guthrie, Clarence A. Seward, Joseph H. Choate, Benjamin H. Bristow, David Wilcox and Charles Steele, for Pollock & Hyde, appellants in Nos. 893, 894:

The jurisdiction of a court of equity to prevent any threatened breach of trust has been repeatedly sustained. Upon this ground, the misapplication or diversion of the funds of a corporation will be restrained. This jurisdiction enables the court to enquire into and enjoin any illegal payment by directors out of the capital or profits of a corporation. The payment of an unconstitutional tax is a waste cational purposes, including fraternal beneficiary societies, orders, or associations operating upon the lodge system and providing for the payment of life, sick, accident, and other benefits to the members of such societies, orders, or associations and dependents of such members; nor to the stocks, shares, funds, or securities held by any fiduciary or trustee for charitable, religious, or educational purposes; nor to building and loan associations or companies which make loans only to their shareholders; nor to such savings banks, savings institutions or societies as shall, first, have no stockholders or members except depositors and no capital except deposits; secondly, shall not receive deposits to an aggregate amount, in any one year, of more than one thousand dollars from the same depositor; thirdly, shall not allow an accumulation or total of deposits, by any one depositor, exceeding ten thousand dollars; fourthly, shall actually divide and distribute to its depositors, ratably to deposits, all the earnings over the necessary and proper expenses of such bank, institution, or society, except such as shall be applied to surplus; fifthly, shall not possess, in any form, a surplus fund exceeding ten per centum of its aggregate deposits; nor to such savings banks, savings institutions, or sociein the profits thereof and which pay interest or dividends only to their depositors; nor to that part of the business of any savings bank, institution, or other similar association having a capital stock, that is conducted on the mutual plan solely for the benefit of its depositors on such plan, and which shall keep its accounts of its business conducted on such mutual plan separate and apart from its other accounts.

Sec. 32. That there shall be assessed, levied, and collected, except as herein otherwise provided, a tax of two per centum annually on the net profits or income above actual operating and business expenses, including expenses for materials purchased for manufacture or bought for resale, losses, and interest on bonded and other indebtedness of all banks, banking institutions, trust companies, saving institutions, fire, marine, Hfe, and other insurance companies, railroad, canal, turnpike, canal navigation, slack water, telephone, telegraph, express, electric light, gas. water, street railway companies, and all other corporations, companies, or associations doing busi-ties composed of members who do not participate ness for profit in the United States, no matter how created and organized but not including partnerships."

The tax is made payable" on or before the first day of July in each year; and if the president or other chief officer of any corporation, company, or association, or in the case of any foreign corporation, company, or association, the resident manager or agent shall neglect or refuse to file with the collector of the internal revenue district in which said corporation, company, or association shall be located or be engaged in business, a statement verified by his oath or affirmation, in such form as shall be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, showing the amount of net profits or income received by said corporation, company, or association during the whole calendar year last preceding the date of filing said statement as hereinafter required, the corporation, company, or association making default shall forfeit as a penalty the sum of one thousand dollars and two per centum on the amount of taxes due, for each month until the same is paid, the payment of said penalty to be en-sured on said mutual plan. forced as provided in other cases of neglect and refusal to make return of taxes under the internal revenue laws.

"The net profits or income of all corporations, companies, or associations shall include the amounts paid to shareholders, or carried to the account of any fund, or used for construction, enlargement of plant, or any other expenditure or investment paid from the net annual profits made or acquired by said corporations, companies, or associations.

"That nothing herein contained shall apply to states, counties, or municipalities; nor to corporations, companies, or associations organized and conducted solely for charitable, religious, or edu

"Nor to any insurance company or association which conducts all its business solely upon the mutual plan, and only for the benefit of its policy holders or members, and having no capital stock and no stock or shareholders, and holding all its property in trust and in reserve for its policy holders or members; nor to that part of the business of any insurance company having a capital stock and stock and shareholders, which is conducted on the mutual plan, separate from its stock plan of insurance, and solely for the benefit of the policy holders and members insured on said mutual plan, and holding all the property belonging to and derived from said mutual part of its business in trust and reserve for the benefit of its policy holders and members in

"That all state, county, municipal, and town taxes paid by corporations, companies, or associations, shall be included in the operating and business expenses of such corporations, companies, or associations.

Sec. 33. That there shall be levied, collected. and paid on all salaries of officers, or payments for services to persons in the civil, military, naval, or other employment or service of the United States, including Senators and Representatives and Delegates in Congress, when exceeding the rate of four thousand dollars per annum, a tax of two per centum on the excess above the said four thousand dollars; and it shall be the duty of all paymasters and all disbursing officers under the government of

of the corporate funds, and, therefore, a breach | tled that such a tax is not a tax upon the prop of trust. erty of the person who enjoys the privilege or carries on the business.

Dodge v. Woolsey, 59 U. S. 18 How. 331 (15: 401); Hawes v. Contra Costa Water Co. 104 U. S. 450 (26:827).

To deny equity jurisdiction under such circumstances would leave the complainants practically remediless, and delay would defeat all opportunity of adequate relief.

Doros v. Chicago, 78 U. S. 11 Wall. 108 (20: 65); Cummings v. Merchants Nat. Bank of Toledo, 101 U. S. 153 (25: 903); Allen v. Balti more & O. R. Co. 114 U. S. 311 (29: 200); Union Pac. R. Co. v. Ryan, 113 U. S. 516 (28: 1098); Shelton v. Platt, 139 U. S. 591 (35:273); | Pacific Exp. Co. v. Seibert, 142 U. S. 339 (35: 1035), 3 Inters. Com. Rep. 810; Re Tyler, 149 U. S. 164 (37: 689).

Taxes on property or on income derived therefrom are direct taxes, within the constitutional requirement of apportionment.

U. S. Const. art. 1, § 2 and 9; Gibbons V. Ogden, U. S. 22 9 Wheat. 1 (6: 23).

Society for Savings v. Coite, 73 U. S. 6 Wall. 594 (18: 897); Michigan Cent. R. Co. v. Slack, 100 U. S. 595, 598 (25: 647, 648); Home Ins Co. v. New York, 134 U. S. 594 (33:1025); Maine v. Grand Trunk R. Co. 142 U. S. 217 (35: 994), 3 Inters. Com. Rep. 807; Ficklen v. Shelby County Taxing Dist. 145 U. S. 124 (36: 601, 607), 4 Inters. Com. Rep. 79.

The two subjects of taxation are entirely distinct.

Union Pac. R. Co. v. Peniston, 85 U. S. 18 Wall. 5 (21: 787); Pullman Palace Car Co. v. Pennsylvania, 141 U. S. 18, 25 (35: 613, 617), 3 Inters. Com. Rep. 595.

Indeed, so far as they consider the question the cases relied on by the defendants recog nize that a tax imposed directly upon personal property would be a direct tax.

Hylton v. United States, 3 U. S. 3 Dall. 171 (1:556): Pacific Ins. Co. v. Soule, 74 U. S. 7 Examination of the decided cases upon Wall. 433 (19:95); Michigan Cent. R. Co. v. which the government has heretofore founded Ryan, 100 U. S. 595 (25: 647): Veazie Bank v. its claim that no portion of the present income Fenno, 75 U. S. 8 Wall. 533 (19: 482); Mertax falls within the description of a direct tax, chants Nat. Bank v. United States, 101 U. S. 1 will show that they fail to support that con- (25: 979); Scholey v. Rew, 90 U. S. 23 Wall. tention, because in none of them was there 331 (23: 99); Springer v. United States, 102 U. involved a tax upon income derived directly S. 586 (26: 253); Cohens v. Virginia, 19 U. S. from property, real or personal. They all in- 6 Wheat. 264 (5: 257); Brown v. Maryland, 25 volved the question of a tax upon a privilege U. S. 12 Wheat. 419 (6: 678); Weston v. Charor business; and it must now be deemed set-leston, 27 U. S. 2 Pet. 449 (7: 481); Dobbins v. the United States, or persons in the employ thereof, | districts to examine persons and books; and may when making any payment to any officers or per- make returns; and that penalties may be imposed sons as aforesaid, whose compensation is deter-on false returns. mined by a fixed salary, or upon settling or adjusting the accounts of such officers or persons, to deduct and withhold the aforesaid tax of two per centum; and the pay roll, receips, or account of officers or persons paying such tax as aforesaid shall be made to exhibit the fact of such payment. And it shall be the duty of the accounting officers of the Treasury Department, when auditing the accounts of any paymaster or disbursing officer, or any officer withholding his salary from moneys received by him, or when settling or adjusting the accounts of any such officer, to require evidence that the taxes mentioned in this section have been deducted and paid over to the Treasurer of the United States, or other officer authorized to receive the same. Every corporation which pays to an employee a salary or compensation exceeding four thousand dollars per annum shall report the same to the collector or deputy collector of his district and said employee shall pay thereon, subject to the exemptions herein provided for, the tax of two per centum on the excess of his salary over four thousand dollars: Provided, That salaries due to state, county, or municipal officers shall be exempt from the income tax herein levied."

By section 35 it was provided that corporations doing business for profit should make returns on or before the first Monday of March of each year "of all the following matters for the whole calendar year last preceding the date of such return:

"First. The gross profits of such corporation, company, or association, from all kinds of business of every name and nature.

"Second. The expenses of such corporation, company, or association, exclusive of interest, annuities, and dividends.

"Third. The net profits of such corporation, company, or association, without allowance for interest, annuities, or dividends.

"Fourth. The amount paid on account of interest, annuities, and dividends, stated separately. "Fifth. The amount paid in salaries of four thousand dollars or less to each person employed.

"Sixth. The amount paid in salaries of more than four thousand dollars to each person employed and the name and address of each of such persons and the amount paid to each."

By section 36, that books of account should be kept by corporations as prescribed, and inspection thereof be granted under penalty.

By section 37, provision is made for receipts for taxes paid.

By section 84, sections thirty-one hundred and sixty-seven, thirty-one hundred and seventy-two, thirty-one hundred and seventy-three, and thirty- By a joint resolution of February 21, 1895, the one hundred and seventy-six of the Revised Stat- time for making returns of income for the year utes of the United States as amended were amended 1894 was extended, and it was provided that "in so as to provide that it should be unlawful for the computing incomes under said act the amounts collector and other officers to make known, or to necessarily paid for fire insurance premiums and publish amount or source of income, under pen- for ordinary repairs shall be deducted:" and that alty; that every collector should "from time to "in computing incomes under said Act the amounts time cause his deputies to proceed through every received as dividends upon the stock of any corpart of his district and inquire after and concern-poration, company or association shall not be ing all persons therein who are liable to pay any included in case such dividends are also liable to internal revenue tax, and all persons owning or the tax of two per centum upon the net profits of having the care and management of any objects said corporation, company or association, although liable to pay any tax, and to make a list of such such tax may not have been actually paid by said persons and enumerate said objects;" that the tax corporation, company or association at the time returns must be made on or before first Monday in of making returns by the person, corporation or March; that the collectors may make returns when association receiving such dividends, and returns particulars are furnished; that notice be given to or reports of the names and salaries of employees absentees to render returns; that collectors may shall not be required from employers unless called summon persons to produce books and testify con- for by the collector in order to verify the returns cerning returns; that collectors may enter other of employees."

Erie County Comrs. 41 U. S. 16 Pet. 435 (10: | Bank v. Fenno, 75 U. S. 8 Wall. 533 (19: 482 1022); Almy v. California, 65 U. S. 24 How. Ward v. Maryland, 79 U. S. 12 Wall. 418 169 (16: 644); Northern Cent. R. Co. v. Jack-(20: 449); United States v. Singer, 82 U. S. 15 son, 74 U. S. 7 Wall. 262 (19: 88); Cook v. Wall. 111 (21: 49); Pine Grove Trop. v. Talcott, Pennsylvania, 97 U. S. 566 (24: 1015); Phila- 86 U. S. 19 Wall. 666 (22: 227); Edye v. Robertdelphia & S. M. SS. Co. v. Pennsylvania, 122 son ("The Head Money Cases") 112 U. S. 580 U. S. 326 (30: 1200), 1 Inters. Com. Rep. 308; (28: 798), 18 Fed. Rep. 135; Justice Miller's lecLeloup v. Mobile, 127 U. S. 640 (32: 311), 2 tures on the Constitution, 1889-90; Dartmouth Inters, Com. Rep. 134; Opinion of the Justices, College v. Woodward, 17 U. S. 4 Wheat. 518, 53 N. H. 634; Bank of Kentucky v. Com. 9 644 (4: 629, 661); American Net & Twine Co. v. Bush, 46; People v. New York Tax & Assess. Worthington, 141 U. S. 468 (35: 821). Comrs. 90 N. Y. 63; Philadelphia & R. R. Co. v. Pennsylvania ("The State Freight Tax") 82 U. S. 15 Wall. 232, 274 (21: 146, 161); Welton v. Missouri, 91 U. S. 275, 278 (23: 347, 348); Fargo v. Stevens, 121 U. S. 230 (30:888), 1 Inters. Com. Rep. 51; Paterson v. Ellis, 11 Wend. 259.

Hamilton, in The Federalist (January 8, 1788, No. xxxvi., 9 Hamilton's Works (Putnam's ed.), pp. 209, 210; Scholey v. Rew, 90 U. S. 23 Wall. 331, 348 (23: 99, 102); Sturges v. Crowninshield, 17 U. S. 4 Wheat. 122 (4: 529); M'Culloch v. Maryland, 17 U. S. 4 Wheat. 316 (4: 579); Loughborough v. Blake, 18 U. S. 5 Wheat. 317 (5: 98); Gibbons v. Ogden, 22 U. S. 16 Am. & Eng. Enc. Law, pp. 17, 18, 9 Wheat. 201 (6: 71); Ogden v. Saunders, 25 U. 20; Union Ins. Co. v. Hoge, 62 U. S. 21 8. 12 Wheat. 213 (6:606); Gilman v. Sheboygan, How. 35, 64 (16: 61, 67); People v. Nelson, 46 67 U. S. 2 Black, 510 (17: 305); Knowlton v. N. Y. 477. 479; State v. Vigilant Ins. Co. 30 Rock County Suprs. 9 Wis. 410; Exchange Bank Kan. 585, 588; Wardle v. Townsend, 4 L. R. A. of Columbus v. Hines, 3 Ohio St. 1; License Tax 511, 75 Mich. 385, 391; State v. St. Louis CitČases, 72 U. S. 5 Wall. 462 (18: 497); Veazie | izens Ben. Asso. 6 Mo. App. 163; State v. Mer