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Thomas v. United States, 192 U.S. 363 (1904)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Thomas v. United States, 192 U.S. 363 (1904)
Thomas v. United States No. 43 Argued December 4, 1903 Decided February 23, 1904 192 U.S. 363
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES
FOR THE SOUTHERN DISTRICT OF NEW YORK
Syllabus
The, words duties, imposts and excises were used comprehensively in the Constitution to cover customs and excise duties imposed on importation, consumption, manufacture, and sale of certain commodities, privileges, particular business transactions, vocations, and the like. The stamp duty on sales of shares of stock in corporations imposed by the War Revenue Act of 1898, 30 Stat. 448, falls within that category, and was not a direct tax.
George C. Thomas was indicted for violation of the internal revenue laws of the United States in that, being a broker in the City of New York, he sold certain shares of Atchison preferred stock and omitted the required revenue stamps from the memorandum of sale. He demurred to the indictment on the ground that the Act of June 13, 1898, 30 Stat. 448, c. 448, which required the stamps to be affixed, was unconstitutional. The demurrer was overruled, the court, Thomas, J., delivering an opinion. 115 F. 207.
Trial was had, defendant found guilty, and judgment rendered, sentencing him to pay a fine of five hundred dollars.
The case was then brought here on writ of error.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," Thomas v. United States, 192 U.S. 363 (1904) in 192 U.S. 363 192 U.S. 369. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=2UREA3CLSLXBNWC.
MLA: U.S. Supreme Court. "Syllabus." Thomas v. United States, 192 U.S. 363 (1904), in 192 U.S. 363, page 192 U.S. 369. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=2UREA3CLSLXBNWC.
Harvard: U.S. Supreme Court, 'Syllabus' in Thomas v. United States, 192 U.S. 363 (1904). cited in 1904, 192 U.S. 363, pp.192 U.S. 369. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=2UREA3CLSLXBNWC.
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