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KIRTLAND v. HOTCHKISS

100 U.S. 491 (____)

KIRTLAND v. HOTCHKISS.

Supreme Court of United States.

Attorney(s) appearing for the Case

Mr. Ashbel Green, Mr. William Cothren, and Mr. Julien T. Davies, for the plaintiff in error.

Mr. Morris W. Seymour, contra.

MR. JUSTICE HARLAN, after stating the case, delivered the opinion of the court.

We will not follow the interesting argument of counsel by entering upon an extended discussion of the principles upon which the power of taxation rests under our system of constitutional government. Nor is it at all necessary that we should now attempt to state all limitations which exist upon the exercise...

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