 | Indiana - 1921 - 1336 pages
...direct taxes. Eisner v. Macomber, 252 US 189, 40 Sup. Ct. 189, 64 L. ed. 521. The Sixteenth Amendment did not extend the taxing power to new subjects but merely removed the necessity which otherwise might exist for an apportionment among the states of taxes laid on incomes. Eisner v. Macomber,... | |
 | United States. Congress. House. Committee on Ways and Means - 1920 - 66 pages
...without apportionment among: the several States, and without regard to any census or enumeration." As repeatedly held, this did not extend the taxing...new subjects, but merely removed the necessity which otherwise might exist for an apportionment among the States of taxes laid on income. Brushaber v. Union... | |
 | 1921 - 498 pages
...Eisner v. Macomber, supra, at page 206, Mr. Justice Pitney, in discussing the scope of the amendment, said: "As repeatedly held, this did not extend the...new subjects, but merely removed the necessity which otherwise might exist for an apportionment among the states of taxes laid on income. Brushaber v. Union... | |
 | United States. Supreme Court - 1921 - 628 pages
...without apportionment among *the several states, nnd without regard to any census or enumeration." As repeatedly held, this did not extend the taxing...new subjects, but merely removed the necessity which otherwise might exist for an apportionment among the states of taxes laid on income. Brushaber v. Union... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 pages
...of Justice Pitney in the Stock Dividend Case.27 "As repeatedly held, this [the sixteenth amendment] did not extend the taxing power to new subjects but merely removed the necessity which otherwise might exist for an apportionment among the states of taxes laid on income." This was the... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...derived, without apportionment among the several states, and without regard to any census or enumeration." As repeatedly held, this did not extend the taxing...new subjects, but merely removed the necessity which otherwise might exist for an apportionment among the states of taxes laid on income. Brushaber v. Union... | |
 | 1926 - 666 pages
...derived, without apportionment among the several states, and without regard to any census or enumeration.' "As repeatedly held, this did not extend the taxing...new subjects, but merely removed the necessity which otherwise might exist for an apportionment among the States of taxes laid on income.8 * * * # * * "In... | |
 | United States. Congress. House. Committee on Ways and Means - 1934 - 338 pages
...among the several States and without regard to any census or enumeration." Continuing, the opinion said "As repeatedly held, this did not extend the...new subjects but merely removed the necessity which otherwise might exist for an apportionment among the States of taxes on incomes." The opinion cites... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1937 - 144 pages
...the Congress at the beginning of the next month, namely, March 1, 1913. In referring to the amendment the Court said : As repeatedly held, this did not...new subjects, but merely removed the necessity which otherwise might exist for an apportionment among the States of taxes laid on income. A proper regard... | |
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As repeatedly held, this did not extend the taxing power to new subjects, but merely removed the necessity which otherwise might exist for an apportionment among the States of taxes laid on income. 
