Springer v. United States 102 U.S. 586 (1881)

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SPRINGER v. UNITED STATES 102 U.S. 586 (1881)

Springer contested the constitutionality of a federal income tax statute on ground that it was a direct tax not apportioned on the basis of state population. The Supreme Court unanimously upheld the tax on ground that the only direct taxes are taxes on land and capitation taxes.

Leonard W. Levy
(1986)

(see also: Pollock v. Farmers' Loan & Trust Co.)

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Springer v. United States 102 U.S. 586 (1881)

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