Springer v. United States

Mr. William M. Springer for the plaintiff in error. The tax assessed against the plaintiff in error having been levied upon his income, gains, and profits, is a direct tax. 3 Smith's Wealth of Nations, 212, 213, 216, 220-228, 244-248, 271-274, 276-278; 2 Mill's Pol. Econ. 418-434; Say's Pol. Econ. 465-468, 480; Perry's Elements Pol. Econ. 443; 1 Chambers's Inf. for the People, 371; Brande's Dict. of Science, Literature, and Art, 1211; Wayland's Pol. Econ. 391, 392; Knight's Cyclopaedia (London, 1842), title 'Taxation;' Encyclopaedia Britannica, title 'Taxation;' Encyclopaedia Americana, title 'Taxes;' 4 Elliott's Debates, 433; Sir Morton Peto on Taxation, 50, 53; Goodrich's Science of Government, 251; Ricardo's Principles of Pol. Econ. 214, 221; 1 Pampletier, 557 (1816).