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Evans v. Gore, 253 U.S. 245 (1920)
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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.
Evans v. Gore, 253 U.S. 245 (1920)
Evans v. Gore No. 654 Argued March 5, 1920 Decided June 1, 1920 253 U.S. 245
ERROR TO THE DISTRICT COURT OF THE UNITED STATES
FOR THE WESTERN DISTRICT OF KENTUCKY
Syllabus
The relation of its members to the principle involved cannot relieve this Court of the duty to determine the taxability of the salary of a judge of another federal court in a case duly presenting the question. P. 247.
The primary purpose of the Constitution in providing (Art. I, § 1, cl. 6) that the compensation of the judges "shall not be diminished during their continuance in office" was not to benefit the judges, but to attract fit men to the bench and insure that independence of action and judgment which is essential to the maintenance of the Constitution and the impartial administration of justice. Pp. 248, 253.
Such being its purpose, the limitation is to be construed not as a private grant, but as a limitation imposed in the public interest -- not restrictively, but in accord with its spirit and the principle on which it proceeds. P. 253.
Any diminution which by necessary operation and effect withholds or takes from the judge a part of that which has been promised by law for his services must be regarded as within the limitation. P. 254.
The prohibition embraces and prevents diminution by taxation, and has been so construed in the actual practice of the government. P. 255.
The purpose of the Sixteenth Amendment, as shown by its language and history and by recent decisions of this Court, was not to extend the taxing power to new or excepted subjects, but merely to remove all occasion otherwise existing for an apportionment among the states of taxes laid on income, whether derived from one source or another. P. 259.
A tax upon the net income of a United States district judge, assessed under the Act of February 4, 1919, c. 18, 40 Stat. 1062, § 213 (passed since he took office), by including his official salary in the computation operates to diminish his compensation in violation of the Constitution, and is invalid. P. 263. Peck & Co. v. Lowe, 247 U.S. 16; United States Glue Co. v. Oak Creek, id.,321, distinguished.
262 F. 550 reversed,
The case is stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," Evans v. Gore, 253 U.S. 245 (1920) in 253 U.S. 245 253 U.S. 246. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=WJQNNF55Z1GA8K7.
MLA: U.S. Supreme Court. "Syllabus." Evans v. Gore, 253 U.S. 245 (1920), in 253 U.S. 245, page 253 U.S. 246. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=WJQNNF55Z1GA8K7.
Harvard: U.S. Supreme Court, 'Syllabus' in Evans v. Gore, 253 U.S. 245 (1920). cited in 1920, 253 U.S. 245, pp.253 U.S. 246. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=WJQNNF55Z1GA8K7.
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