Heald v. District of Columbia, 259 U.S. 114 (1922)

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Heald v. District of Columbia

No. 268

Argued April 13, 1922
Decided May 15, 1922
259 U.S. 114

ERROR TO THE COURT OF APPEALS

OF THE DISTRICT OF COLUMBIA

Syllabus

1. The objections that the act of Congress taxing the intangible property of persons resident or engaged in business in the District of Columbia (c. 160, § 9, 39 Stat. 1046) is unconstitutional because of its alleged application to intangible property, credits, etc., of nonresidents and to state and municipal bonds cannot be raised by persons who are residents and whose property taxed is within the District and does not include such bonds. P. 122.

2. Whether a clause of this act respecting the exemption of the stock of certain companies from the tax is void for uncertainty held not open for decision in a suit where it was not shown that any tax was levied on the basis of it or that it subjected the plaintiff to injury or embarrassment. P. 123.

3. Congress has power to tax residents of the District of Columbia for support of the District government and to cause the money to be paid into the Treasury of the United States and held not as a separate fund for the District, but subject to the disposal of Congress, notwithstanding the fact that the persons taxed lack the suffrage and have politically no voice in the expenditure of the money. P. 124.

269 F. 1015, 50 App.D.C. 231, affirmed.

Error to a judgment of the Court of Appeals of the District of Columbia affirming a judgment of the Supreme Court of the District for the defendant in an action to recover a tax. See also s.c. Heald v. District of Columbia, 254 U.S. 20.