The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1863-08-01

Im portsns Decision ~ 10 Income Tax.
UNITED sTArKs CIRCUIT COURT.
Before Chief Justice Nelson.

JrLY 31---James CuaAtn0, Jr., Edoay keehass,
jams Daris and Gsops 0ood--By the Court; Nusos,
C. J-Ths biz ned against Collector and Dcpu,ee
under the internal Revenae act of July 4, 1907, and
amendmen,s thereto, by the plaintiff, 10 restrain bcm
from Tie collection of nm Income tar under aud by yf
o. the act dividends from stocks held IN
the Adams Express Company. I'M aci q 1862, beside
tie nc0m. tar, Imposed stamp duty upon packages n
every description rscs,yed " express onpAnie. or
smsnsatory act March 3. Isc3. provides that sa
aflsr the lat o. As 1893. any person persons Ac
carrying % Or aoos 40 eHpfes' s'''ssss. .ni' x '',
sxisiing Laws 10 sob ect 70 and Jay faiy q
two per cen,um on Tho gross AMOUNT 4 Al 'he r.
and p1rls oi acts inclnsst@nt herewith hereby
pcalcd.1 II ~ claimed The at a ih- painiK, that
sfe year Ise2 i rufsaled BY IBIS snct,on so thai tLs
tar ec with q The s0th ss.tos ~ thg 81 u I,sl IN.
gsssa an iecoms "a. q urse = n,s Isf e'n' asisna
glsl section enscts among Otnef h1gs, at tbe duty
herein Isvs ded for shall be Assessed sni eosesi upss
preceding Tho timc sT isvyins and oocctpg sai ogty
that 20 gay % The lot day q Nay iss ssf q Zach
duties on incsmss herein Imposed shall be due sbf fsya
BILE on or tn S0h day June. IN tbs year fss5
hc. Ths substance ard inpcrt y ~'bsss 1918 are
n ~ eyiea la Nay. lsSs, and 10 nsas payAbe -
before tho "A, q Juns oi'owas u rass' '. sitan,sd.
tory act March g. 1893 duty bal neither b~s1 -
nor bccnrne payable II Wa smsly fnfor~d ~ is~, 70
Cd and the question " wbatier, W tbs state ~ tho
o-sc s~rslon 10 ~ tho anrpcnent olsrstA1 " res~~i
the lgcypus rrovissrs imp sing The Ian fr the year
Is62 That rs~sion ~ Already ststdi povsno~ "thst
"a and sner the lat ~ tprh, 1870, sny ysr.
so ka in lmu II tc md stamp dusl~~ imJo~ed W
s.lstlsg avs be- stbl~ca and pay fgty NJ tao pcr
sertusir kc, .and Al aet ~ rASw u ssu ncosssss1s
herewith hereby rsr~aied."
n viii be s~~p that ba an1sodAiwy secssoo does not
b~sn 10 operate tf toe lat day ~ Ayr, cod vbolly
prs1~ctlvs Iowa W tbs time tbs Old lsu oootinscd 10
tsr 30 income and siAmT~ 90 p~nssx~s After thh
x~rSd the rev lao Appiief and Substituted In
tlsce q them tar On Tho wo~ sncunt a ths
recslp,s u tho business, sod suy la- iroonss,snt
9Th this y rsy~s'sd By the rer~~,rp ehsss.
In oder therefore " msAs this clssss cf~sais - .
rs,esl a p~oysso1s n be sc nga~iss tts ssr fs
Tho year 1871 sgp~~s tb~t the svytng ard ooh
.eetIyu ~ for that yc~r are ncrsssens ssh tbs
lsvyv and coee,on w. sshsihses tas sfssr the iss
ef Aprll soibstaS sr.~ u.sa us ino<ne t~s for uS
fraeipns gsst G tt~ yesr les IRON sb~ ~ Ja01ary
h. NE ls of April fss ~ t~rs ~ provsSr fr snrh
ax and the - tA~ y~~s fess&ss1 ~ tbs
ssfu,sutpu q another after ths lss a ArrA Bst
ut.b. W discover sny nesnssis4y 10 ths ssyx~ snd
c,seton n the for sbe i-s1 lha anssdat0-
~ - MrS rns lbsn sbe ast clause n s t~nth s~esbs
rstle regaia reyesi - fsS - r-~f-s Ne IsvyrS
49, esatn n ths iss us "a ~- - rsy~sssi, 30
es4in.ss h fovcr I am " ogaDsa, sb~r@ovs for ~
above sysa tbs motion ias 40 sss<sss mast "
s~rk~r