High v. Coyne/Opinion of the Court

From Wikisource
Jump to navigation Jump to search
High v. Coyne
Opinion of the Court by Edward Douglass White
829870High v. Coyne — Opinion of the CourtEdward Douglass White

United States Supreme Court

178 U.S. 111

High  v.  Coyne

 Argued: December 5, 6, 7, 1899. --- Decided: May 14, 1900


As the court below did not grant an injunction, but dismissed the bill, it is unnecessary to consider whether the right would have existed to enjoin the collector of internal revenue, even had the court concluded that the averments of the bill disclosed a cause of action. Rev. Stat. 3226.

Every ground relied on to maintain that the taxes levied by §§ 29 and 30 of the war revenue act are repugnant to the Constitution has been decided adversely in the opinion this day announced in Knowlton v. Moore, 178 U.S. 41, 20 Sup. Ct. Rep. 747, 44 L. ed.--.

This disposes of this case, as the assignments of error raised only the constitutionality of the taxes, and there is nothing in the record to enable us to see that the statute was, by the collector, mistakenly construed.

As, however, the interpretation of the statute, which was held to be unsound in No. 387 (Knowlton v. Moore, 178 U.S. 41, 20 Sup. Ct. Rep. 747, 44 L. ed.--), was the one which was adopted and enforced by the officers charged with the administration of the law, the impression naturally arises that such erroneous construction must have been applied in assessing the tax in controversy. The ends of justice therefore require that the right to resist so much of the tax as may have arisen from the wrong interpretation of the statute above referred to be not foreclosed by our decree.

Decree affirmed, without prejudice to any such right.

Notes[edit]

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).

Public domainPublic domainfalsefalse