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From John Haney:

 

Here are some uses of the word, "income", as used by the Supreme Court. I started as far back as I have cases and went as far as 1880, at which time they started talking about income taxes. I think the Supreme Court deliberately misconstrued what direct taxes are. I would ask those that want to argue for the Supreme Court's position to first apportion a tax on land, among the several states, according to population. Use the simplified case of two states, one with 400 acres and 10 inhabitants. And one with 800 acres and 10 inhabitants.

“And the said jurors, upon their oath, further say that, immediately after its erection and organization as aforesaid, the said corporation had, took, acquired and received, by gift, donation, devise and otherwise, lands, goods, chattels and moneys of great value; and from time to time since, have had, taken, received and acquired, in manner aforesaid, and otherwise, lands, goods, chattels and moneys of great value; and on the same 27th day of June, A.D. 1816, the said corporation, erected and organized as aforesaid, had, held and enjoyed, and ever since have had, held and enjoyed, divers lands, tenements, hereditaments, goods, chattels and moneys, acquired in manner aforesaid, the yearly income of the same, not exceeding the sum of $26,666, for the use of said Dartmouth College, as specified in said letters-patent. Trustees of Dartmouth College v. Woodward 17 U.S. 518 (1819)

“The alleged consequence was that the water was rendered so shallow that it ceased to be useful for vessels of an important burden, lost its income, and became of little or no value as a wharf.

“ Barron v. Mayor & City Council of Baltimore 32 U.S. 243 (1833)

“There is no exclusive privilege given to them over the waters of Charles River, above or below their bridge; no right to erect another bridge themselves, nor to prevent other persons from erecting one; no engagement from the State that another shall not be erected; and no undertaking not to sanction competition nor to make improvements that may [36 U.S. 423] diminish the amount of its income.

“

“annual compensation for the annual income of the ferry

“ Proprietors of Charles River Bridge v. Proprietors of Warren Bridge 36 U.S. 420 (1837)

“There is, indeed, no protection of any value under the constitutional provision which does not extend to the use and income of the property, as well as to its title and possession.

“ Munn v. Illinois 94 U.S. 113 (1876) Syllabus

“1. The tax on interest paid by corporations under sec. 122 of the internal revenue law, as amended by the Act of July 13, 1888, 14 Stat. 138, is an excise tax on their business, to be paid by them out of their earnings, income, and profits.

“

“Any railroad, canal, turnpike, canal navigation, or slack water company indebted for any money for which bonds or other evidence of indebtedness have been issued payable in one or more years [100 U.S. 597] after date, upon which interest is stipulated to be paid, or coupons representing the interest, or any such company that may have declared any dividend in scrip, or money due or payable to its stockholders, including nonresidents, whether citizens or aliens, as part of the earnings, profits, income, or gains of such company, and all profits of such company . . .

“ Railroad Company v. Collector 100 U.S. 595 (1879)

“That every past or future disposition of real estate by will, deed, or laws of descent by reason whereof any person shall become beneficially entitled in possession or expectancy to any real estate or the income thereof upon the death of any person dying after the passing of this act shall be deemed to confer on the person entitled by reason of any such disposition a

“succession,

“ and the term

“successor

“ shall denote the person so entitled, and the term

“predecessor

“ shall denote the grantor, testator, ancestor, or other person from whom the interest of the successor has been or shall be derived.

“

“the person then entitled beneficially to the real estate or income thereof.

“ Wright v. Blakeslee 101 U.S. 174 (1879)

“The trustee was authorized to take possession of and manage the property, collect the income, pay taxes, . . .

“ Ayers v. Chicago 101 U.S. 184 (1879)

“The principal object of this new issue was to take up by exchange or otherwise outstanding income and improvement bonds of the company, amounting in all to $3,500,000.

“ Pacific Railroad v. Ketchum 101 U.S. 289 (1879)

“They amounted in the year 1855 to more than $7,000,000, and were secured by a first mortgage upon the property, franchises, and income of the company, with power of sale upon default in meeting the interest and principal of the bonds.

“

“Without referring to other provisions of the act, it is sufficient to say that the state, through the fund commissioner, acquired, [101 U.S. 309] for its security, complete control of the earnings and income arising from the property.

“

“. . .parties then interested in the property and the disposition of its income, to continue . . .

“ Ketchum v. St. Louis 101 U.S. 306 (1879)

“ . . . the clear annual income of such real and personal estate . . .

“

“The subsequent case of Starkweather v. American Bible Society, supra, involved the title to certain real estate, an undivided interest in which was devised by one Starkweather to the trustees of the American Bible Society, established in 1816, to have and to hold the same for its use, but not to be entitled to the same or its income until his youngest child became of age.

“ Christian Union v. Yount 101 U.S. 352 (1879)

“That there shall be levied and collected for and during the year 1871 a tax of two and one half percentum on the amount of all interest or coupons paid on bonds or other evidences of debt issued and payable in one or more years after date, by any [railroad company], and on the amount of all dividends of [101 U.S. 550] earnings, income, or gains hereafter declared, . . .

“ Railroad Company v. United States 101 U.S. 543 (1879)

“It would be difficult to express in a more emphatic way the will of the legislature that the board should not incur for the county any obligations beyond its income previously provided by taxation

“ Crampton v. Zabriskie 101 U.S. 601 (1879)

“He also in the same agreement declared it to be his intention thereby, from the income and profits of said government contract, to amply, fully, and finally secure said Shedd, as said trustee, from any and all loss by reason of his said loan of $38,500.

“ Goddard v. Ordway 101 U.S. 745 (1879)

“Then follows the distinct declaration of these trusts, the first of which is of the house in which he lived, and its furniture, and one-third of the net income of his estate

“ Young v. Bradley 101 U.S. 782 (1879)

“Upon the trial below, the plaintiff was allowed, against the objection of the defendant, to make proof as to his financial condition and to show that, after being injured, his sources of income were very limited.

“ ******I was unable to determine what the plaintiff's business was, but considering the following text the income spoken of related to what the plaintiff had accumulated, and not wage earnings.************

“But the jury should not take into consideration any evidence touching the plaintiff's pecuniary condition at the time he received the injury, because it is wholly immaterial how much a man may have accumulated up to the time he is injured, the real question being how much his ability to earn money in the future has been impaired.

“ Pennsylvania Company v. Roy 102 U.S. 451 (1880) *******In this case a particular tax on income, gains, and profits is being discussed. The quote is not the judgement of the court. I think it was eventually found unconstitutional.*****

“1. That the tax on the income, gains, and profits of the defendant, assessed upon him, as appears by the evidence in this case, was a direct tax within the meaning of the Constitution of the United States, and that, in order to constitute such tax a valid claim upon the defendant, it should have been apportioned among the several states the same as representatives in Congress are. And if the jury believe from the evidence that such tax was not so apportioned among the several states, then such tax was levied in violation of the Constitution, and the sale of defendant's property to satisfy the same is void, and in that case they will find for the defendant.

“ Springer v. United States 102 U.S. 586 (1880) JLH __________________________________ Do you Yahoo!? Free Pop-Up Blocker - Get it now http://companion.yahoo.com/