SCHOLEY v. REW. OCTOBER TERM, 1874. 1. The “succession tax,” imposed by the acts of June 30th, 1864, and July 13th, 1866, on every “devolution of title to any real estate,” was not a “direct tax,” within the meaning of the Constitution; but an “impost or excise,” and was constitutional and valid. 2. A devise […]
Articles Tagged: 90 U.S. 331
90 U.S. 331
90 U.S. 331 90 U.S. 331 23 L.Ed. 99 23 Wall. 331 SCHOLEYv.REW. October Term, 1874 1 ERROR to the Circuit Court for the Northern District of New York, in which court Scholey, a British subject, sued Rew, collector of internal revenue, to recover the amount of a ‘succession tax’ which Rew, as collector, had […]