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United States v. Wilson

106 U.S. 620, 2 S. Ct. 85, 27 L. Ed. 310, 1882 U.S. LEXIS 1592
CourtSupreme Court of the United States
DecidedFebruary 18, 1883
Docket157
StatusPublished
Cited by1 cases

This text of 106 U.S. 620 (United States v. Wilson) is published on Counsel Stack Legal Research, covering Supreme Court of the United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
United States v. Wilson, 106 U.S. 620, 2 S. Ct. 85, 27 L. Ed. 310, 1882 U.S. LEXIS 1592 (1883).

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.

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Related

Philadelphia & R. R. v. Pollock
19 F. 401 (U.S. Circuit Court, 1884)

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Bluebook (online)
106 U.S. 620, 2 S. Ct. 85, 27 L. Ed. 310, 1882 U.S. LEXIS 1592, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-wilson-scotus-1883.