Opinion · Supreme Court of the United States

United States v. Wilson

106 U.S. 620

Type
Opinion
Court
Supreme Court of the United States
Jurisdiction
Federal
Date
1883-02-18
Topic
general

Mr. Chief Justice Waite delivered the opinion of the court. We are not satisfied that the certificates of indebtedness, on account of which the United- States have assessed the taxes petitioned for, were calculated or intended to circulate or to be used as money. They were not, therefore, taxable as “ circulation under the third clause • of sect. 8408 of the Revised Statutes. • Decree affirmed.

Citator

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Cited by
1 opinion
Mr. Chief Justice Waite

delivered the opinion of the court.

We are not satisfied that the certificates of indebtedness, on account of which the United- States have assessed the taxes petitioned for, were calculated or intended to circulate or to be used as money. They were not, therefore, taxable as “ circulation under the third clause • of sect. 8408 of the Revised Statutes. •

Decree affirmed.