(DOWNLOAD) "Dodge v. Osborn" by Supreme Court of the United States " eBook PDF Kindle ePub Free
eBook details
- Title: Dodge v. Osborn
- Author : Supreme Court of the United States
- Release Date : January 21, 1916
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 53 KB
Description
The appellants filed their bill in the Supreme Court of the District of Columbia against the Commissioner of Internal Revenue to enjoin the assessment and collection of the taxes imposed by the Income Tax section of the Tariff Act of October 3, 1913, c. 16, Γ§ II, 38 Stat. 166, 181, and especially the surtaxes therein provided for on the ground that the statute was void for repugnancy to the Constitution of the United States. The case is here on appeal from the judgment of the court below affirming the action of the trial court in sustaining a motion to dismiss the complaint for want of jurisdiction because the complainants had an adequate remedy at law and because of the provision of Rev. Stat., Γ§ 3224, that "No suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court."