New-York daily tribune., 1863-08-01
LAW INTELLIGENCE.
UNITED STATES CIRCUIT SouRr-Jrrr 'o.-Bei0


UNITED STATS CIRCUIT COURT-Jrrr ;O.-Befor-
CbefJasiice Nsisos.
IMPORTANT DLcisiOS AS 10 INCOME TAX.
James Cu'hns jr' as Edsar Lei1han james Davis and
BIZ THE CoURr: NiLsoY, C.. J.-This bill is filed
ssans, the Collector and puties under e Internal Rev
pAlnrf 10 r.stian them from tho collection income
tar under and by virtue Of tho set upon dividends an'n
nom stocks sld IN N. Adms fHpres. Comia1y The AC
q io2 beslee the income tai, impo.d smp duty urpn
pseGsges Of every description received " 1ie
for transportation. Sec 1857 Tho lo'h section OF The
slenda,ory act March > 1906 provides a. and af-r
Apul 1919 &c eSrryin doing
Imposed BY co. enng laws be -losc TO and lAy aduy OF
i~o per eenn On the Eros aouDt 81 ~ ihe receipt OF
incous 8 sp, ,tercwith h-rs y repealed"
I. claimed On toe part q TIE psn thi' ho prev
repealed BY Ais see.ion, AID shs the IL ~. wit IT,
Tie orb section VI the act 81 1871 u au income tax
Of pes cna depending upon Tie amount OF income
The section among other things "hst the duty
herein provided or sLa be assessed ems collected a. on tie
income or the Guiding Oh he Jst Droter next pre-
c-lus tie tor lsgyng AID collecting said duty that to
.y the l day of May le65 sua IN each Their sleg
aud tho va section declares that the duties on incomes
herein imposed ha du- nd able before the sOth
day of Jnns. ia the wear 1903" &c
imposed o. he income OF tho year 1902 = TO be levied lat
May 1907 and made psysbe on OF before tue 1T Juns fol-
the passage OF the amendai act 81 Mireh eJ the duty
lad been levied become payable IL Wa. simply
imp ed by s 10 % thereafter levied aud collected hs
pellods mentioned Ard the question ;. wh-ther IA this
wee section 10 Of TOO Smendment operated 10
,geaI the previous Provisions .las tie tax for Tie year
lef2
That section already stated proilel that on and after
the ls Apni 1853 agy psfson &c, IN eu oi the tax and
stamp imposed BY eHtng law, bs .ntJect AID
day Of Two pcf ccutgn' &C, -H4 ' ac- md pA1us o.
act, in-ousl,,ent herewith sr- hereby frpesled."
Il will tho Gmenistory section does not begin
10 o.esatc m tAo ls day of Ap audi. whsy Prospective
Down this tb. oid lsw continued the tax income
AMI Stamps pacAakcs ANcr this prod, tho new law
piled ,ubsilted 10 place OF them TAI the sross
tao receipts Of the business, aud any law ueon
ti.t, with frpcAled by the .rPct ing clause.
Ia order therefore ins clause operate sdaTepca
ofthe of the at uposg the iI Tor tho year 1871?
uppeu that the losSag aad collection Of Il tor ha
year ae n with the lsvyHe ai collection Of the
substituted nitrI tno lt OF APri following agree that
'ha the ifactoua Na oi tie bl from
the Janusry the ls of APi falls there 10 pro-
,son such anl she ncous tax Tor ths year
ptatd hy tho sub,I zion Of auohor after he let Of Apn
But unable g. dcoser any lufistrncy IN tho Icyy
and ,o. ec 400 VI the year loL With tho amrndstoy
act sld A. not thea the last clause of ,ie tenth secon
not oQrre epra 30 ar respects tho levyiug and
4 1Is ~, the old law repealed but
tinurs iu inrcr.
am Of oplon the efore for tho above given the
motion fer - ~ J-lotlon nlgsl be denied.