KNOWLTON v. MOORE

No. 387.

178 U.S. 41 (1900)

KNOWLTON v. MOORE.

Supreme Court of United States.

Decided May 14, 1900.


Attorney(s) appearing for the Case

Mr. John G. Carlisle, Mr. Wheeler H. Peckham and Mr. Charles H. Otis for plaintiffs in error. Mr. Peter B. Olney, Mr. William Edmond Curtis, Mr. Henry M. Ward, Mr. Ward B. Chamberlin, Mr. George F. Chamberlin, Mr. Julien T. Davies, Mr. Frederic R. Coudert, Jr., Mr. E.S. Mansfield and Mr. W.S.V. Hopkins were on Mr. Carlisle's brief. Mr. Thomas B. Reed, Mr. Thomas Thacher and Mr. Charles H. Otis filed briefs for plaintiffs in error.

Mr. Solicitor General for defendants in error.

Mr. John G. Carlisle and Mr. Henry M. Ward filed and additional brief, and Mr. Wheeler H. Peckham, Mr. Peter B. Olney and Mr. William Edmond Curtis were on this brief, and Mr. Thomas B. Reed and Mr. Thomas Thacher for plaintiffs in error filed a brief in response to the suggestion of the court by its order of February 26, 1900, etc. Mr. Solicitor General filed a supplemental brief in response to the suggestion of the court.


MR. JUSTICE WHITE delivered the opinion of the court.

The act of Congress of June 13, 1898, c. 448, which is usually spoken of as the War Revenue Act, (20 Stat. 448,) imposes various stamp duties and other taxes. Sections 29 and 30 of the statute, which are therein prefaced by the heading "Legacies and Distributive Shares of Personal Property," provide for the assessment and collection of the particular taxes which are described in the sections in question. To determine...

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