Whether subsidies paid to corporations in money or in the form of grants of land or other physical property constitute taxable income has also concerned the Court. In Edwards v. Cuba Railroad Co.[30] it ruled that subsidies of lands, equipment, and money paid by Cuba for the construction of a railroad were not taxable income but were to be viewed as having been received by the railroad as a reimbursement for capital expenditures in completing such project. On the other hand, sums paid out by the Federal Government to fulfil its guarantee of minimum operating revenue to railroads during the six months following relinquishment of their control by that government were found to be taxable income. Such payments were distinguished from those excluded from computation of income in the preceding case in that the former were neither bonuses, nor gifts, nor subsidies; "that is, contributions to capital."[31]

GAINS IN THE FORM OF REAL ESTATE; WHEN TAXABLE AS INCOME

When through forfeiture of a lease in 1933, a landlord became possessed of a new building erected on his land by the outgoing tenant, the resulting gain to the former was taxable to him in that year. Although "economic gain is not always taxable as income, it is settled that the realization of gain need not be in cash derived from the sale of an asset. * * * The fact that the gain is a portion of the value of the property received by the * * * [landlord] does not negative its realization. * * * [Nor is it necessary] to recognition of taxable gain that * * * [the landlord] should be able to sever the improvement begetting the gain from his original capital." Hence, the taxpayer was incorrect in contending that the amendment "does not permit the taxation of such [a] gain without apportionment amongst the states."[32] Consistently with this holding the Court has also ruled that when an apartment house was acquired by bequest subject to an unassumed mortgage, and several years thereafter was sold for a price slightly in excess of the mortgage, the basis for determining the gain from that sale was the difference between the selling price, undiminished by the amount of the mortgage, and the value of the property at the time of the acquisition, less deductions for depreciation during the years the building was held by the taxpayer. The latter's contention that the Revenue Act, as thus applied, taxed something which was not revenue was declared to be unfounded.[33]

GAINS IN THE FORM OF BEQUESTS; WHEN TAXABLE AS INCOME

As against the argument of a donee that a gift of stock became a capital asset when received and that therefore, when disposed of, no part of that value could be treated as taxable income to said donee, the Court has declared that it was within the power of Congress to require a donee of stock, who sells it at a profit, to pay income tax on the difference between the selling price and the value when the donor acquired it.[34] Moreover, "the receipt in cash or property * * * not [being] the only characteristic of realization of income to a taxpayer on the cash receipts basis," it follows that one who is normally taxable only on the receipt of interest payments cannot escape taxation thereon by giving away his right to such income in advance of payment. When "the taxpayer does not receive payment of income in money or property, realization may occur when the last step is taken by which he obtains the fruition of the economic gain which has already accrued to him." Hence an owner of bonds, reporting on the cash receipts basis, who clipped interest coupons therefrom before their due date and gave them to his son, was held to have realized taxable income in the amount of said coupons, notwithstanding that his son had collected them upon maturity later in the year.[35]

DIMINUTION OF LOSS, NOT INCOME

Mere diminution of loss is neither gain, profit, nor income. Accordingly, one who in 1913 borrowed a sum of money to be repaid in German marks and who subsequently lost said money in a business transaction cannot be taxed on the curtailment of debt effected by using depreciated marks in 1921 to settle a liability of $798,144 for $113,688, the "saving" having been exceeded by a loss on the entire operation.[36]

DATES APPLICABLE IN COMPUTATION OF TAXABLE GAINS

With a frequency that for obvious reasons is progressively diminishing, the Court has also been called upon to resolve questions as to whether gains, realized after 1913, on transactions consummated prior to ratification of the Sixteenth Amendment are taxable, and if so, how such tax is to be determined. The Court's answer generally has been that if the gain to the person whose income is under consideration became such subsequently to the date at which the amendment went into effect; namely, March 1, 1913, and is a real and not merely an apparent gain, said gain is taxable. Thus, one who purchased stock in 1912 for $500 could not limit his taxable gain to the difference between $695, the value of the stock on March 1, 1913 and $13,931, the price obtained on the sale thereof in 1916; but was obliged to pay tax on the entire gain, that is, the difference between the original purchase price and the proceeds of the sale.[37] Conversely, one who acquired stock in 1912 for $291,600 and who sold the same in 1916 for only $269,346, incurred a loss and could not be taxed at all, notwithstanding the fact that on March 1, 1913, his stock had depreciated to $148,635.[38] On the other hand, although the difference between the amount of life insurance premiums, paid as of 1908, and the amount distributed in 1919, when the insured received the amount of his policy plus cash dividends apportioned thereto since 1908, constituted a gain, that portion of the latter which accrued between 1908 and 1913 was deemed to be an accretion of capital and hence not taxable.[39]

DEDUCTIONS; EXEMPTIONS, ETC.

Notwithstanding the authorization contained in the Sixteenth Amendment to tax income "from whatever source derived," Congress has been held not to be precluded thereby from granting exemptions.[40] Thus, the fact that "under the Revenue Acts of 1913, 1916, 1917, and 1918, stock fire insurance companies were taxed * * * upon gains realized from the sale * * * of property accruing subsequent to March 1, 1913," but were not so taxed by the Revenue Acts of 1921, 1924, and 1926, did not prevent Congress, under the terms of the Revenue Act of 1928, from taxing all the gain attributable to increase in value after March 1, 1913 which such a company realized from a sale of property in 1928. The constitutional power of Congress to tax a gain being well established, Congress, was declared competent to choose "the moment of its realization and the amount realized"; and "its failure to impose a tax upon the increase in value in the earlier years * * * [could not] preclude it from taxing the gain in the year when realized * * *"[41] Congress is equally well equipped with the "power to condition, limit, or deny deductions from gross incomes in order to arrive at the net that it chooses to tax."[42] Accordingly, even though the rental value of a building used by its owner does not constitute income within the meaning of the amendment,[43] Congress was competent to provide that an insurance company shall not be entitled to deductions for depreciation, maintenance, and property taxes on real estate owned and occupied by it unless it includes in its computation of gross income the rental value of the space thus used.[44]

ILLEGAL GAINS AS INCOME

In United States v. Sullivan[45] the Court held, in 1927, that gains derived from illicit traffic in liquor were taxable income under the Act of 1921.[46] Said Justice Holmes for the unanimous Court: "We see no reason * * * why the fact that a business is unlawful should exempt it from paying the taxes that if lawful it would have to pay."[47] But in Commissioner v. Wilcox,[48] decided in 1946, Justice Murphy, speaking for a majority of the Court, held that embezzled money was not taxable income to the embezzler, although any gain he derived from the use of it would be. Justice Burton dissented on the basis of the Sullivan Case. In Rutkin v. United States,[49] decided in 1952, a sharply divided Court cuts loose from the metaphysics of the Wilcox case and holds that Congress has the power under Amendment XVI to tax as income monies received by an extortioner.

Notes

[1] Pollock v. Farmers' Loan & Trust Co., 157 U.S. 429 (1895); 158 U.S. 601 (1895).

[2] 28 Stat. 509.

[3] The Court conceded that taxes on Incomes from "professions, trades, employments, or vocations" levied by this act were excise taxes and therefore valid. The entire statute, however, was voided on the ground that Congress never intended to permit the entire "burden of the tax to be borne by professions, trades, employments, or vocations" after real estate and personal property had been exempted. 158 U.S. 601, 635 (1895).

[4] Springer v. United States, 102 U.S. 586 (1881).

[5] 13 Stat. 223 (1864).

[6] For an account of the Pollock decision see pp. 319-320.

[7] 173 U.S. 509 (1899).

[8] 178 U.S. 41 (1900).

[9] 184 U.S. 608 (1902).

[10] Flint v. Stone Tracy Co., 220 U.S. 107 (1911).

[11] Brushaber v. Union P.R. Co., 240 U.S. 1 (1916); Stanton v. Baltic Min. Co., 240 U.S. 103 (1916); Tyee Realty Co. v. Anderson, 210 U.S. 115 (1916).

[12] Brushaber v. Union P.R. Co., 240 U.S. 1, 18-19 (1916).

[13] Stanton v. Baltic Min. Co., 240 U.S. 103, 112 (1916).

[14] Stratton's Independence v. Howbert, 231 U.S. 399 (1914); Doyle v. Mitchell Bros. Co., 247 U.S. 179 (1918).

[15] Eisner v. Macomber, 252 U.S. 189 (1920); Bowers v. Kerbaugh-Empire Co., 271 U.S. 170 (1926).

[16] 247 U.S. 339, 344 (1918).—On the other hand, in Lynch v. Turrish, 247 U.S. 221 (1918), the single and final dividend distributed upon liquidation of the entire assets of a corporation, although equalling twice the par value of the capital stock, was declared to represent only the intrinsic value of the latter earned prior to the effective date of the amendment, and hence was not taxable as income to the shareholder in the year in which actually received. Similarly, in Southern P. Co. v. Lowe, 247 U.S. 330 (1918) dividends paid out of surplus accumulated before the effective date of the amendment by a railway company whose entire capital stock was owned by another railway company and whose physical assets were leased to and used by the latter was declared to be a nontaxable bookkeeping transaction between virtually identical corporations.

[17] 247 U.S. 347 (1918).

[18] 252 U.S. 189, 206-208 (1920).

[19] Eisner v. Macomber, 252 U.S. 189, 207, 211-212 (1920). This decision has been severely criticized, chiefly on the ground that gains accruing to capital over a period of years are not income and are not transformed into income by being dissevered from capital through sale or conversion. Critics have also experienced difficulty in understanding how a tax on income which has been severed from capital can continue to be labeled a "direct" tax on the capital from which the severance has thus been made. Finally, the contention has been made that in stressing the separate identities of a corporation and its stockholders, the Court overlooked the fact that when a surplus has been accumulated, the stockholders are thereby enriched, and that a stock dividend may therefore be appropriately viewed simply as a device whereby the corporation reinvests money earned in their behalf. See also Merchants' Loan & T. Co. v. Smietanka, 255 U.S. 509 (1921).

[20] Reconsideration was refused in Helvering v. Griffiths, 318 U.S. 371 (1943).

[21] United States v. Phellis, 257 U.S. 156 (1921); Rockefeller v. United States, 257 U.S. 176 (1921). See also Cullinan v. Walker, 262 U.S. 134 (1923).

In Marr v. United States, 268 U.S. 536, 540-541 (1925) it was held that the increased market value of stock issued by a new corporation in exchange for stock of an older corporation, the assets of which it was organized to absorb, was subject to taxation as income to the holder, notwithstanding that the income represented profits of the older corporation and that the capital remained invested in the same general enterprise. Weiss v. Stearn, 265 U.S. 242 (1924), in which the additional value in new securities was held not taxable, was likened to Eisner v. Macomber, and distinguished from the aforementioned cases on the ground of preservation of corporate identity. Although the "new corporation had * * * been organized to take over the assets and business of the old * * *, the corporate identity was deemed to have been substantially maintained because the new corporation was organized under the laws of the same State with presumably the same powers as the old. There was also no change in the character of the securities issued," with the result that "the proportional interest of the stockholder after the distribution of the new securities was deemed to be exactly the same."

[22] Miles v. Safe Deposit & Trust Co., 259 U.S. 247 (1922).

[23] Koshland v. Helvering, 298 U.S. 441 (1936)

[24] Helvering v. Gowran, 302 U.S. 238 (1937).

[25] Helvering v. National Grocery Co., 304 U.S. 282, 288-289 (1938). In Helvering v. Mitchell, 303 U.S. 391 (1938) the defendant contended the collection of 50% of any deficiency in addition to the deficiency alleged to have resulted from a fraudulent intent to evade the income tax amounted to the imposition of a criminal penalty. The Court, however, described the additional sum as a civil and not a criminal sanction, and one which could be constitutionally employed to safeguard the Government against loss of revenue. In contrast, the exaction upheld in Helvering v. National Grocery Co., though conceded to possess the attributes of a civil sanction, was declared to be sustainable as a tax.

[26] 311 U.S. 46 (1940). See also Crane-Johnson Co. v. Helvering, 311 U.S. 54 (1940).

[27] 311 U.S. 46, 53. Another provision of the Revenue Act, requiring undistributed net income of a foreign personal holding company to be included in the gross income of citizens or residents who are shareholders in such company, was upheld as constitutional in Rodney v. Hoey, 53 F. Supp. 604, 607-608 (1944).

[28] Farmers Union Co-op Co. v. Commissioner of Int. Rev., 90 F. (2d) 488, 491, 492 (1937).

[29] Burk-Waggoner Oil Asso. v. Hopkins, 269 U.S. 110 (1925).

[30] 268 U.S. 628 (1925).

[31] Texas & P. Ry. Co. v. United States, 286 U.S. 285, 289 (1932); Continental Tie & Lumber Co. v. United States, 286 U.S. 290 (1932).

[32] Helvering v. Bruun, 309 U.S. 461, 468-469 (1940). See also Hewitt Realty Co. v. Commissioner of Internal Revenue, 76 F. (2d) 880 (1935).

[33] Crane v. Commissioner, 331 U.S. 1, 15-16 (1947).

[34] The donor could not, "by mere gift, enable another to hold this stock free from * * * the right of the sovereign to take part of any increase in its value when separated through sale or conversion and reduced to possession."—Taft v. Bowers, 278 U.S. 470, 482, 484 (1929).

[35] Helvering v. Horst, 311 U.S. 112, 115-116 (1940).

[36] Bowers v. Kerbaugh-Empire Co., 271 U.S. 170 (1926).

[37] Goodrich v. Edwards, 255 U.S. 527 (1921).

[38] Ibid. See also Walsh v. Brewster, 255 U.S. 536 (1921).

[39] Lucas v. Alexander, 279 U.S. 573 (1929).

However, a litigant who, in 1915, reduced to judgment, a suit pending on February 26, 1913 for an accounting under a patent infringement, was unable to have treated as capital, and excluded from the taxable income produced by such settlement, that portion of his claim which had accrued prior to March 1, 1913. Income within the meaning of the amendment was interpreted to be the fruit that is born of capital, not the potency of fruition. All that the taxpayer possessed in 1913 was a contingent chose in action which was inchoate, uncertain, and contested.—United States v. Safety Car Heating & L. Co., 297 U.S. 88 (1936).

Similarly, purchasers of coal lands subject to mining leases executed before adoption of the amendment could not successfully contend that royalties received during 1920-1926 were payments for capital assets sold before March 1, 1913, and hence not taxable. Such an exemption, these purchasers argued, would have been in harmony with applicable local law whereunder title to coal passes immediately to the lessee on execution of such leases. To the Court, on the other hand, such leases were not to be viewed "as a 'sale' of the mineral content of the soil" inasmuch as minerals "may or may not be present in the leased premises and may or may not be found [therein]. * * * If found, their abstraction * * * is a time consuming operation and the payments made by the lessee * * * do not normally become payable as the result of a single transaction." The result for tax purposes would have been the same even had the lease provided that title to the minerals would pass only "on severance by the lessee."—Bankers Pocahontas Coal Co. v. Burnet, 287 U.S. 308 (1932); Burnet v. Harmel, 287 U.S. 103, 106-107, 111 (1932).

[40] Brushaber v. Union Pac. R. Co., 240 U.S. 1 (1916).

[41] MacLaughlin v. Alliance Ins. Co., 286 U.S. 244, 250 (1932).

[42] Helvering v. Independent L. Ins. Co., 292 U.S. 371, 381 (1934); Helvering v. Winmill, 305 U.S. 79, 84 (1938).

[43] A tax on the rental value of property so occupied is a direct tax on the land and must be apportioned.—Helvering v. Independent L. Ins. Co., 292 U.S. 371, 378-379 (1934).

[44] 292 U.S. 381.—Expenditures incurred in the prosecution of work under a contract for the purpose of earning profits are not capital investments, the cost of which, if converted, must first be restored from the proceeds before there is a capital gain taxable as income. Accordingly, a dredging contractor, recovering a judgment for breach of warranty of the character of the material to be dredged, must include the amount thereof in the gross income of the year in which it was received, rather than of the years during which the contract was performed, even though it merely represents a return of expenditures made in performing the contract and resulting in a loss. The gain or profit subject to tax under the Sixteenth Amendment is the excess of receipts over allowable deductions during the accounting period, without regard to whether or not such excess represents a profit ascertained on the basis of particular transactions of the taxpayer when they are brought to a conclusion.—Burnet v. Sanford & B. Co., 282 U.S. 353 (1931).

[45] 274 U.S. 259 (1927).

[46] 42 Stat. 227, 250, 268.

[47] 274 at 263.

[48] 327 U.S. 404 (1946).

[49] 343 U.S. 130 (1952).



AMENDMENT 17

POPULAR ELECTION OF SENATORS

Page Historical origin 1207 Right to vote for Senators 1208

POPULAR ELECTION OF SENATORS

Amendment 17

Clause 1. The Senate of the United States shall be composed of two Senators from each State, elected by the people thereof, for six years; and each Senator shall have one vote. The electors in each State shall have the qualifications requisite for electors of the most numerous branch of the State legislatures.

Clause 2. When vacancies happen in the representation of any State in the Senate, the executive authority of such State shall issue writs of election to fill such vacancies: Provided That the legislature of any State may empower the executive thereof to make temporary appointments until the people fill the vacancies by election as the legislature may direct.

Clause 3. This amendment shall not be so construed as to affect the election or term of any Senator chosen before it becomes valid as part of the Constitution.

Historical Origin

The ratification of this amendment was the outcome of increasing popular dissatisfaction with the operation of the originally established method of electing Senators. As the franchise became exercisable by greater numbers of people, the belief became widespread that Senators ought to be popularly elected in the same manner as Representatives. Acceptance of this idea was fostered by the mounting accumulation of evidence of the practical disadvantages and malpractices attendant upon legislative selection, such as deadlocks within legislatures resulting in vacancies remaining unfilled for substantial intervals, the influencing of legislative selection by corrupt political organizations and special interest groups through purchase of legislative seats, and the neglect of duties by legislators as a consequence of protracted electoral contests. Prior to ratification, however, many States had perfected arrangements calculated to afford the voters more effective control over the selection of Senators. State laws regulating direct primaries were amended so as to enable voters participating in primaries to designate their preference for one of several party candidates for a senatorial seat: and nominations unofficially effected thereby were transmitted to the legislature. Although their action rested upon no stronger foundation than common understanding, the legislatures generally elected the winning candidate of the majority, and, indeed, in two States, candidates for legislative seats were required to promise to support, without regard to party ties, the senatorial candidate polling the most votes. As a result of such developments, at least 29 States by 1912, one year before ratification, were nominating Senators on a popular basis; and, as a consequence, the constitutional discretion of the legislatures had been reduced to little more than that retained by presidential electors.

Right to Vote for Senators

Very shortly after ratification it was established that if a person possessed the qualifications requisite for voting for a Senator, his right to vote for such an officer was not derived merely from the constitution and laws of the State in which they are chosen but has its foundation in the Constitution of the United States.[1] Consistently with this view, federal courts more recently have declared that when local party authorities, acting pursuant to regulations prescribed by a party's State executive committee, refused to permit a Negro, on account of his race, to vote in a primary to select candidates for the office of United States Senator, they deprived him of a right secured to him by the Constitution and laws, in violation of this amendment.[2] An Illinois statute, on the other hand, which required that a petition to form, and to nominate candidates for, a new political party be signed by at least 25,000 voters from at least 50 counties was held not to impair any right under Amendment XVII, notwithstanding that 52% of the State's voters were residents of one county, 87% were residents of 49 counties, and only 13% resided in the 53 least populous counties.[3]

Notes

[1] United States v. Aczel, 219 F. 917 (1915), citing Ex parte Yarbrough, 110 U.S. 651 (1884).

[2] Chapman v. King, 154 F. (2d) 460 (1946); certiorari denied, 327 U.S. 800 (1946).

[3] MacDougall v. Green, 335 U.S. 281 (1948).



AMENDMENT 18

PROHIBITION OF INTOXICATING LIQUORS

Page Validity of adoption 1213 Enforcement 1213 Repeal 1213

PROHIBITION OF INTOXICATING LIQUORS

Amendment 18

Section 1. After one year from the ratification of this article the manufacture, sale, or transportation of intoxicating liquors within, the importation thereof into, or the exportation thereof from the United States and all territory subject to the jurisdiction thereof for beverage purposes is hereby prohibited.

Section 2. The Congress and the several States shall have concurrent power to enforce this article by appropriate legislation.

Section 3. This article shall be inoperative unless it shall have been ratified as an amendment to the Constitution by the legislatures of the several States, as provided in the Constitution, within seven years from the date of the submission hereof to the States by the Congress.

Validity of Adoption

Cases relating to this question are presented and discussed under article V.

Enforcement

Cases produced by enforcement and arising under Amendments Four and Five are considered in the discussion appearing under the latter amendments.

Repeal

This amendment was repealed by the Twenty-first Amendment, and titles I and II of the National Prohibition Act[1] were subsequently specifically repealed by the act of August 27, 1935.[2] Federal prohibition laws effective in various Districts and Territories were repealed as follows: District of Columbia—April 5, 1933, and January 24, 1934;[3] Puerto Rico and Virgin Islands—March 2, 1934;[4] Hawaii—March 26, 1934;[5] and Panama Canal Zone—June 19, 1934.[6]

Taking judicial notice of the fact that ratification of the Twenty-first Amendment was consummated on December 5, 1933, the Supreme Court held that the National Prohibition Act, insofar as it rested upon a grant of authority to Congress by Amendment XVIII thereupon became inoperative; with the result that prosecutions for violations of the National Prohibition Act, including proceedings on appeal, pending on, or begun after, the date of repeal, had to be dismissed for want of jurisdiction. Only final judgments of conviction rendered while the National Prohibition Act was in force remained unaffected.[7] Likewise a heavy "special excise tax," insofar as it could be construed as part of the machinery for enforcing the Eighteenth Amendment, was deemed to have become inapplicable automatically upon the latter's repeal.[8] However, liability on a bond conditioned upon the return on the day of trial of a vessel seized for illegal transportation of liquor was held not to have been extinguished by repeal when the facts disclosed that the trial took place in 1931 and had resulted in conviction of the crew. The liability became complete upon occurrence of the breach of the express contractual condition and a civil action for recovery was viewed as unaffected by the loss of penal sanctions.[9]

Notes

[1] 41 Stat. 305.

[2] 49 Stat. 872.

[3] 48 Stat. 28, Sec. 12; 48 Stat. 319.

[4] 48 Stat. 361.

[5] 48 Stat. 467.

[6] 48 Stat. 1116.

[7] United States v. Chambers, 291 U.S. 217, 222-226 (1934). See also Ellerbee v. Aderhold, 5 F. Supp. 1022 (1934); United States ex rel. Randall v. United States Marshal for Eastern Dist. of New York, 143 F. (2d) 830 (1944).—The Twenty-first Amendment containing "no saving clause as to prosecutions for offenses theretofore committed," these holdings were rendered unavoidable by virtue of the well-established principle that after "the expiration or repeal of a law, no penalty can be enforced, nor punishment inflicted, for violations of the law committed while it was in force * * *"—Yeaton v. United States, 5 Cr. 281, 283 (1809), quoted in United States v. Chambers at pages 223-224.

[8] United States v. Constantine, 296 U.S. 287 (1935). The Court also took the position that even if the statute embodying this "tax" had not been "adopted to penalize [a] violations of the Amendment," but merely to ordain a penalty for violations of State liquor laws, "it ceased to be enforceable at the date of repeal"; for with the lapse of the unusual enforcement powers contained in the Eighteenth Amendment, Congress could not, without infringing upon powers reserved to the States by the Tenth Amendment, "impose cumulative penalties above and beyond those specified by State law for infractions of * * * [a] State's criminal code by its own citizens." Justice Cardozo, with whom Justices Brandeis and Stone were associated, dissented on the ground that, on its face, the statute levying this "tax" was "an appropriate instrument of * * * fiscal policy * * * Classification by Congress according to the nature of the calling affected by a tax * * * does not cease to be permissible because the line of division between callings to be favored and those to be reproved corresponds with a division between innocence and criminality under the statutes of a state."—Ibid. 294, 296, 297-298. In earlier cases it was nevertheless recognized that Congress also may tax what it forbids and that the basic tax on distilled spirits remained valid and enforceable during as well as after the life of the amendment—See United States v. Yuginovich, 256 U.S. 450, 462 (1921); United States v. Stafoff, 260 U.S. 477 (1923); United States v. Rizzo, 297 U.S. 530 (1936).

[9] United States v. Mack, 295 U.S. 480 (1935).



AMENDMENT 19

EQUAL SUFFRAGE

Page Origin of the amendment 1219 Validity of adoption 1219 Effect of amendment 1219

EQUAL SUFFRAGE

Amendment 19

Clause 1. The right of the citizens of the United States to vote shall not be denied or abridged by the United States or by any State on account of sex.

Clause 2. Congress shall have power to enforce this article by appropriate legislation.

Origin of the Nineteenth Amendment

The adoption of this amendment is attributable in great measure to its advocacy since 1869 by certain long term supporters of women suffrage who had despaired of attaining their goal through modification of individual State laws. Agitation in behalf of women suffrage was recorded as early as the Jackson Administration, but the initial results were meager. Beginning in 1838, Kentucky did authorize women to vote in school elections, and its action was later copied by a number of other States. Kansas in 1887 even granted women unlimited rights to vote in municipal elections. Not until 1869, however, when Wyoming, as a territory, accorded women suffrage on terms of equality with men and continued to grant such privileges after its admission as a State in 1890, did these advocates register a notable victory. Progress thereafter proved discouraging, only ten additional other States having been added to the fold as of 1914; and as a consequence sponsors of equal voting rights for women concentrated on obtaining ratification of this amendment.

Validity of Adoption

Cases relating to this question are presented and discussed under article V.

Effect of Amendment

Although owning that the Nineteenth Amendment "applies to men and women alike and by its own force supersedes inconsistent measures, whether federal or State," the Court was unable to concede that a Georgia statute levying on inhabitants of the State a poll tax payment of which is made a prerequisite for voting but exempting females who do not register for voting, in any way abridged the right of male citizens to vote on account of their sex. To accept the appellant's contention, the Court urged, would make the Nineteenth Amendment a limitation on the taxing power.[1]

Notes

[1] Breedlove v. Suttles, 302 U.S. 277, 283-284 (1937). Although other interpretive decisions of federal courts are unavailable, many State courts, taking their cue from pronouncements of the Supreme Court as to the operative effect of the similarly phrased Fifteenth Amendment, have proclaimed that the Nineteenth Amendment did not confer upon women the right to vote but only prohibits discrimination against them in the drafting and administration of laws relating to suffrage qualifications and the conduct of elections. Like the Fifteenth Amendment, the Nineteenth Amendment, according to these State tribunals, is self-executing and by its own force and effect legally expunged the word, "male," and the masculine pronoun from State constitutions and laws defining voting qualifications and the right to vote to the end that such provisions now apply to both sexes.—See State v. Mittle, 120 S.C. 526 (1922); writ of error dismissed, 260 U.S. 705 (1922); Graves v. Eubank, 205 Ala. 174 (1921); in re Cavellier, 159 Misc. (N.Y.) 212; 287 N.Y.S. 739 (1936).



AMENDMENT 20

COMMENCEMENT OF THE TERMS OF THE PRESIDENT, VICE PRESIDENT, AND MEMBERS OF CONGRESS, ETC.

Page Extension of Presidential succession 1225

COMMENCEMENT OF THE TERMS OF THE PRESIDENT, VICE PRESIDENT, AND MEMBERS OF CONGRESS, ETC.

Amendment 20

Section 1. The terms of the President and Vice President shall end at noon on the 20th day of January, and the terms of Senators and Representatives at noon on the 3d day of January, of the years in which such terms would have ended if this article had not been ratified; and the terms of their successors shall then begin.

Section 2. The Congress shall assemble at least once in every year, and such meeting shall begin at noon on the 3d day of January, unless they shall by law appoint a different day.

Section 3. If, at the time fixed for the beginning of the term of the President, the President elect shall have died, the Vice President elect shall become President. If a President shall not have been chosen before the time fixed for the beginning of his term, or if the President elect shall have failed to qualify, then the Vice President elect shall act as President until a President shall have qualified; and the Congress may by law provide for the case wherein neither a President elect nor a Vice President elect shall have qualified, declaring who shall then act as President, or the manner in which one who is to act shall be selected, and such person shall act accordingly until a President or Vice President shall have qualified.

Section 4. The Congress may by law provide for the case of the death of any of the persons from whom the House of Representatives may choose a President whenever the right of choice shall have devolved upon them, and for the case of the death of any of the persons from whom the Senate may choose a Vice President whenever the right of choice shall have devolved upon them.

Section 5. Sections 1 and 2 shall take effect on the 15th day of October following the ratification of this article.

Section 6. This article shall be inoperative unless it shall have been ratified as an amendment to the Constitution by the legislatures of three-fourths of the several States within seven years from the date of its submission.

Extension of Presidential Succession

Pursuant to the authority conferred upon it by section 3 of this amendment, Congress shaped the Presidential Succession Act of 1948[1] to meet the situation which would arise from the failure of both President elect and Vice President elect to qualify on or before the time fixed for the beginning of the new Presidential term.

Notes

[1] 62 Stat. 672, 677; 3 U.S.C.A. 19; See p. 388.



AMENDMENT 21

REPEAL OF EIGHTEENTH AMENDMENT

Page Effect of repeal 1231 Scope of the regulatory power conferred upon the States 1231 Discrimination as between domestic and imported products 1231 Regulation of transportation and "through" shipments 1231 Regulation of imports destined for a federal area 1233 Effect on federal regulation 1233

REPEAL OF EIGHTEENTH AMENDMENT

Amendment 21

Section 1. The eighteenth article of amendment to the Constitution of the United States is hereby repealed.

Section 2. The transportation or importation into any State, Territory, or possession of the United States for delivery or use therein of intoxicating liquors, in violation of the laws thereof, is hereby prohibited.

Section 3. This article shall be inoperative unless it shall have been ratified as an amendment to the Constitution by conventions in the several States, as provided in the Constitution, within seven years from the date of the submission hereof to the States by the Congress.

Effect of Repeal

The operative effect of section 1, repealing the Eighteenth Amendment, is considered under the latter amendment.

Scope of the Regulatory Power Conferred Upon the States

DISCRIMINATION AS BETWEEN DOMESTIC AND IMPORTED PRODUCTS

In a series of interpretive decisions rendered shortly after ratification of this amendment, the Court established the proposition that States are competent to adopt legislation discriminating against imported intoxicating liquors in favor of those of domestic origin and that such discrimination offends neither the commerce clause of article I nor the equal protection and due process clauses of the Fourteenth Amendment. Thus, in State Board of Equalization v. Young's Market Co.[1] a California statute was upheld which exacted a $500 annual license fee for the privilege of importing beer from other States and a $750 fee for the privilege of manufacturing beer; and in Mahoney v. Triner Corp.[2] a Minnesota statute was sustained which prohibited a licensed manufacturer or wholesaler from importing any brand of intoxicating liquor containing more than 25% of alcohol by volume and ready for sale without further processing, unless such brand was registered in the United States Patent Office. Also validated in Indianapolis Brewing Co. v. Liquor Commission[3] and Finch & Co. v. McKittrick[4] were retaliation laws enacted by Michigan and Missouri, respectively, by the terms of which sales in each of these States of beer manufactured in a State already discriminating against beer produced in Michigan or Missouri were rendered unlawful.

Conceding, in State Board of Equalization v. Young's Market Co.,[5] that "prior to the Twenty-first Amendment it would obviously have been unconstitutional to have imposed any fee for * * * the privilege of importation * * * even if the State had exacted an equal fee for the privilege of transporting domestic beer from its place of manufacture to the [seller's] place of business," the Court proclaimed that this amendment "abrogated the right to import free, so far as concerns intoxicating liquors." Inasmuch as the States were viewed as having acquired therefrom an unconditioned authority to prohibit totally the importation of intoxicating beverages, it logically followed that any discriminatory restriction falling short of total exclusion was equally valid, notwithstanding the absence of any connection between such restriction and public health, safety or morals. As to the contention that the unequal treatment of imported beer would contravene the equal protection clause, the Court succinctly observed that a "classification recognized by the Twenty-first Amendment cannot be deemed forbidden by the Fourteenth."[6]

REGULATION OF TRANSPORTATION AND "THROUGH" SHIPMENTS

Lately, however, when passing upon the constitutionality of legislation regulating the carriage of liquor interstate, a majority of the Justices have been disposed to by-pass the Twenty-first Amendment and to resolve the issue exclusively in terms of the commerce clause and State police power. This trend toward devaluation of the Twenty-first Amendment was set in motion by Ziffrin, Inc. v. Reeves[7] wherein a Kentucky statute, forbidding the transportation of intoxicating liquors by carriers other than licensed common carriers, was enforced as to an Indiana corporation, engaged in delivering liquor obtained from Kentucky distillers to consignees in Illinois; but licensed only as a contract carrier under the Federal Motor Carriers Act. After acknowledging that "the Twenty-first Amendment sanctions the right of a State to legislate concerning intoxicating liquors brought from without, unfettered by the Commerce Clause,"[8] the Court then proceeded to found its ruling largely upon decisions antedating the amendment which sustained similar State regulations as a legitimate exercise of the police power not unduly burdening interstate commerce. In the light of the cases enumerated in the preceding paragraph, wherein the Twenty-first Amendment was construed as according a plenary power to the States, such extended emphasis on the police power and the commerce clause would seem to have been unnecessary. Thereafter, a total eclipse of the Twenty-first Amendment was recorded in Duckworth v. Arkansas[9] and Carter v. Virginia[10] wherein, without even considering that amendment, a majority of the Court upheld, as not contravening the commerce clause, statutes regulating the transport through the State of liquor cargoes originating and ending outside the regulating State's boundaries.[11]

REGULATION OF IMPORTS DESTINED FOR A FEDERAL AREA

Intoxicating beverages brought into a State for ultimate delivery at a National Park located therein but over which the United States retained exclusive jurisdiction has been construed as not constituting "transportation * * * into [a] State for delivery and use therein" within the meaning of section 2 of this amendment. The importation having had as its objective delivery and use in a federal area over which the State retained no jurisdiction, the increased powers which the latter acquired from the Twenty-first Amendment were declared to be inapplicable. California therefore could not extend the importation license and other regulatory requirements of its Alcoholic Beverage Control Act to a retail liquor dealer doing business in the Park.[12]

Effect on Federal Regulation

The Twenty-first Amendment of itself did not, it was held, bar a prosecution under the federal Sherman Antitrust Law of producers, wholesalers, and retailers charged with conspiring to fix and maintain retail prices of alcoholic beverages in Colorado.[13] In a concurring opinion, supported by Justice Roberts, Justice Frankfurter took the position that if the State of Colorado had in fact "* * * authorized the transactions here complained of, the Sherman Law could not override such exercise of state power. * * * [Since] the Sherman Law, * * *, can have no greater potency than the Commerce Clause itself, it must equally yield to state power drawn from the Twenty-first Amendment."[14] All other efforts to invoke the Twenty-first Amendment as a limitation upon the constitutional powers of the National Government, notably to invalidate the imposition, pursuant to the war power, of federal price controls on retail sales of liquors, have been equally abortive.[15]

Notes

[1] 299 U.S. 59 (1936).

[2] 304 U.S. 401 (1938).

[3] 305 U.S. 391 (1939).

[4] 305 U.S. 395 (1939).

[5] 299 U.S. 59, 62 (1936).

[6] Ibid 63-64. In the three decisions rendered subsequently, the Court merely restated these conclusions. The contention that discriminatory regulation of imported liquors violated the due process clause was summarily rejected in Indianapolis Brewing Co. v. Liquor Commission, 305 U.S. 391, 394 (1939).

[7] 308 U.S. 132 (1939).

[8] Ibid. 138.

[9] 314 U.S. 390 (1941).

[10] 321 U.S. 131 (1944). See also Cartlidge v. Rainey, 168 F. (2d) 841 (1948); certiorari denied, 335 U.S. 885 (1948).

[11] Arkansas required a permit for the transportation of liquor across its territory, but granted the same upon application and payment of a nominal fee. Virginia required carriers engaged in similar through-shipments to use the most direct route, carry a bill of lading describing that route, and post a $1000 bond conditioned on lawful transportation; and also stipulated that the true consignee be named in the bill of lading and be one having the legal right to receive the shipment at destination.

[12] Collins v. Yosemite Park, 304 U.S. 518, 537-538 (1938).

[13] United States v. Frankfort Distilleries, Inc., 324 U.S. 293, 297-299 (1945).

[14] Ibid. 301-302.

[15] Jatros v. Bowles, 143 F. (2d) 453, 455 (1944); Barnett v. Bowles, 151 F. (2d) 77, 79 (1945), certiorari denied, 326 U.S. 766 (1945); Dowling Bros. Distilling Co. v. United States, 153 F. (2d) 353, 357 (1946), certiorari denied, (Gould et al. v. United States) 328 U.S. 848 (1946); rehearing denied, 329 U.S. 820 (1946).



AMENDMENT 22

PRESIDENTIAL TENURE

Section 1. No person shall be elected to the office of the President more than twice, and no person who has held the office of President, or acted as President, for more than two years of a term to which some other person was elected President shall be elected to the office of the President more than once. But this Article shall not apply to any person holding the office of President when this Article was proposed by Congress, and shall not prevent any person who may be holding the office of President, or acting as President, during the term within which this Article becomes operative from holding the office of President or acting as President during the remainder of such term.

Section 2. This Article shall be inoperative unless it shall have been ratified as an amendment to the Constitution by the legislatures of three-fourths of the several States within seven years from the date of its submission to the States by the Congress.



ACTS OF CONGRESS HELD UNCONSTITUTIONAL IN WHOLE OR IN PART BY THE SUPREME COURT OF THE UNITED STATES

1. Act of September 24, 1789 (1 Stat. 81, sec. 13, in part).

Provision that "* * * [the Supreme Court] shall have power to issue * * * writs of mandamus, in cases warranted by the principles and usages of law, to any * * * persons holding office, under authority of the United States" as applied to the issue of mandamus to the Secretary of State requiring him to deliver to plaintiff a commission (duly signed by the President) as justice of the peace in the District of Columbia, held an attempt to enlarge the original jurisdiction of the Supreme Court, fixed by article III, section 2.

Marbury v. Madison, 1 Cr. 137 (February 24, 1803).

2. Act of February 20, 1812 (2 Stat. 677, ch. 22).

Provisions authorizing land officers to examine into "validity of claims to land * * * which are derived from confirmations made * * * by the governors of the Northwest * * * territory", held not to authorize annulment of title confirmed by Governor St. Clair in 1799, nor to validate a subsequent sale and patent by the United States. (See Fifth Amendment.)

Reichert v. Felps, 6 Wallace 160 (March 16, 1868).

3. Act of March 6, 1820 (3 Stat. 548, sec. 8, proviso).

The Missouri Compromise, prohibiting slavery within the Louisiana Territory north of 36 deg. 30', except Missouri, held not warranted as a regulation of Territory belonging to the United States under article IV, section 3, clause 2 (and see Fifth Amendment).

Dred Scott v. Sandford, 19 Howard 393 (March 6, 1857).

4. Act of February 25, 1862 (12 Stat. 345, sec. 1); July 11, 1862 (12 Stat. 532, sec. 1); March 3, 1863 (12 Stat. 711, sec. 3), each in part only.

"Legal tender clauses", making noninterest-bearing United States notes legal tender in payment of "all debts, public and private", so far as applied to debts contracted before passage of the act, held not within express or implied powers of Congress under article I, section 8, and inconsistent with article I, section 10, and Fifth Amendment.

Hepburn v. Griswold, 8 Wallace 603 (February 7, 1870); overruled in Knox v. Lee (Legal Tender cases), 12 Wallace 457 (May 1, 1871).

5. Act of March 3, 1863 (12 Stat. 756, ch. 81, sec. 5).

"So much of the fifth section * * * as provides for the removal of a judgment in a State court, and in which the cause was tried by a jury to the circuit court of the United States for a retrial on the facts and law, is not in pursuance of the Constitution, and is void" under the Seventh Amendment.

The Justices v. Murray, 9 Wallace 274 (March 14, 1870).

6. Act of March 3, 1863 (12 Stat. 766, ch. 92, sec. 5).

Provision for an appeal from the Court of Claims to the Supreme Court—there being, at the time, a further provision (sec. 14) requiring an estimate by the Secretary of the Treasury before payment of final judgments, held to contravene the judicial finality intended by the Constitution, article III.

Gordon v. United States, 2 Wallace 561 (March 10, 1865). (Case was dismissed without opinion; the grounds upon which this decision was made were stated in a posthumous opinion by Chief Justice Taney printed in the appendix to volume 117 of the U.S. Reports at p. 697.)

7. Act of June 30, 1864 (13 Stat. 311, ch. 174, sec. 13).

Provision that "any prize cause now pending in any circuit court shall, on the application of all parties in interest * * * be transferred by that court to the Supreme Court * * *", as applied in a case where no action had been taken in the Circuit Court on the appeal from the District Court, held to propose an appeal procedure not within article III, section 2.

The "Alicia", 7 Wallace 571 (January 25, 1869).

8. Act of January 24, 1865 (13 Stat. 424, ch. 20).

Requirement of a test oath (disavowing actions in hostility to the United States) before admission to appear as attorney in a Federal court by virtue of any previous admission, held invalid as applied to an attorney who had been pardoned by the President for all offenses during the Rebellion—as ex post facto (art. I, sec. 9, clause 3) and an interference with the pardoning power (art. II, sec. 2, clause 1).

Ex parte Garland, 4 Wallace 333 (January 14, 1867).

9. Act of July 13, 1866 (14 Stat. 138), amending act of June 30, 1864 (13 Stat. 284, ch. 173, sec. 122).

Tax on indebtedness of railroads, "* * * to whatsoever party or person the same may be payable", as applied to railroad bonds held by a municipal corporation under authority of the State, held an infringement of reserved State sovereignty.

United States v. Baltimore & O.R. Co., 17 Wallace 322 (April 3, 1873).

10. Act of March 2, 1867 (14 Stat. 477, ch. 169, sec. 13), amending act of June 30, 1864 (13 Stat. 281, sec. 116).

Tax on income of "* * * every person residing in the United States * * * whether derived from * * * salaries * * * or from any source whatever * * *", as applied to income of State judges, held an interference with reserved powers of State. (See Tenth Amendment.)

The Collector v. Day, 11 Wallace 113 (April 3, 1871).

11. Act of March 2, 1867 (14 Stat. 484, ch. 169, sec. 29).

General prohibition on sale of naphtha, etc., for illuminating purposes, if inflammable at less temperature than 110 deg. F., held invalid "except so far as the section named operates within the United States, but without the limits of any State," as being a mere police regulation.

United States v. Dewitt, 9 Wallace 41 (February 21, 1870).

12. Act of May 31, 1870 (16 Stat. 140, ch. 114, sees. 3, 4).

Provisions penalizing (1) refusal of local election officials to permit voting by persons offering to qualify under State laws, applicable to any citizens; and (2) hindering of any person from qualifying or voting, held invalid under Fifteenth Amendment.

United States v. Reese et al., 92 U.S. 214 (March 27, 1876).

13. Act of July 12, 1870 (16 Stat. 235, ch. 251).

Provision making Presidential pardons inadmissible in evidence in Court of Claims, prohibiting their use by that court in deciding claims or appeals, and requiring dismissal of appeals by the Supreme Court in cases where proof of loyalty had been made otherwise than as prescribed by law, held an interference with judicial power under article III, section 1, and with the pardoning power under article II, section 2, clause 1.

United States v. Klein, 13 Wallace 128 (January 29, 1872).

14. Act of June 22, 1874 (18 Stat. 187, sec. 5).

Provision authorizing Federal courts to require production of documents in proceedings, other than criminal, under the revenue laws (the allegations expected to be proved thereby to be taken as proved, on failure to produce such documents), held as applied to a suit for forfeiture under the customs laws, to constitute unreasonable search in violation of the Fourth Amendment.

Boyd v. United States, 116 U.S. 616 (February 1, 1886).

15. Revised Statutes 1977 (act of May 31, 1870, 16 Stat. 144).

Provision that "all persons within the jurisdiction of the United States shall have the same right in every State and Territory to make and enforce contracts * * * as is enjoyed by white citizens * * *," held invalid under the Thirteenth Amendment.

Hodges v. United States, 203 U.S. 1 (May 28, 1906).

16. Revised Statutes 4937-4947 (act of July 8, 1870, 16 Stat. 210), and act of August 14, 1876 (19 Stat. 141).

Original trademark law, applying to marks "for exclusive use within the United States," and a penal act designed solely for the protection of rights defined in the earlier measure, held not supportable by article I, section 8, clause 8 (copyright clause), nor article I, section 8, clause 3 (interstate commerce).

Trade-Mark Cases, 100 U.S. 82 (November 17, 1879).

17. Revised Statutes 5132, subdivision 9 (act of March 2, 1867, 14 Stat. 539).

Provision penalizing "any person respecting whom bankruptcy proceedings are commenced * * * who, within 3 months before the commencement of proceedings in bankruptcy, under the false color and pretense of carrying on business and dealing in the ordinary course of trade, obtains on credit from any person any goods or chattels with intent to defraud * * *," held a police regulation not within the bankruptcy power (art. I, sec. 8, clause 4).

United States v. Fox, 95 U.S. 670 (January 7, 1878).

18. Revised Statutes 5507 (act of May 31, 1870, 16 Stat. 141, sec. 4).

Provision penalizing "every person who prevents, hinders, controls, or intimidates another from exercising * * * the right of suffrage, to whom that right is guaranteed by the Fifteenth Amendment to the Constitution of the United States, by means of bribery * * *," held not authorized by the said Fifteenth Amendment.

James v. Bowman, 190 U.S. 127 (May 4, 1903).

19. Revised Statutes 5519 (act of April 20, 1871, 17 Stat. 13, ch. 22, sec. 2).

Section providing punishment in case "two or more persons in any State * * * conspire * * * for the purpose of depriving * * * any person * * * of the equal protection of the laws * * * or for the purpose of preventing or hindering the constituted authorities of any State * * * from giving or securing to all persons within such State * * * the equal protection of the laws * * *," held invalid for punishment of conspiracy within a State—as not supported by the Thirteenth to Fifteenth Amendments.

United States v. Harris, 106 U.S. 629 (January 22, 1883).

In Baldwin v.. Franks, 120 U.S. 678 (March 7, 1887), an attempt was made to distinguish the Harris case, and apply it to conspiracy against aliens, though within a State, and held, the provision was not separable in such case.

20. Revised Statutes of the District of Columbia, section 1064 (act of June 17, 1870, 16 Stat. 154, ch. 133, sec. 3).

Provision that "prosecutions in the police court [of the District of Columbia] shall be by information under oath, without indictment by grand jury or trial by petit jury," as applied to punishment for conspiracy, held to Contravene article III, section 2, clause 3, requiring jury trial of all crimes.

Callan v. Wilson, 127 U.S. 540 (May 14, 1888).

21. Act of March 1, 1875 (18 Stat. 336, secs. 1, 2).

Provision "That all persons within the jurisdiction of the United States shall be entitled to the full and equal enjoyment of the accommodations * * * of inns, public conveyances on land or water, theaters, and other places of public amusement; subject only to the conditions and limitations established by law, and applicable alike to citizens of every race and color, regardless of any previous condition of servitude"—subject to penalty, held not to be supported by the Thirteenth or Fourteenth Amendments.

Civil Rights Cases, 109 U.S. 3 (October 15, 1883), as to operation within States.

Butts v. Merchants and Miners Transportation Co., 230 U.S. 126 (June 16, 1913) as to operation outside the States.

22. Act of March 3, 1875 (18 Stat. 479, ch. 144, sec. 2).

Provision that "if the party [i.e., a person stealing property from the United States] has been convicted, then the judgment against him shall be conclusive evidence in the prosecution against [the] receiver that the property of the United States therein described has been embezzled, stolen, or purloined," held to contravene the Sixth Amendment.

Kirby v. United States, 174 U.S. 47 (April 11, 1899).

23. Act of July 12, 1876 (19 Stat. 80, sec. 6, in part).

Provision that "postmasters of the first, second, and third classes * * * may be removed by the President by and with the advice and consent of the Senate," held to infringe the executive power under article II, section 1, clause 1.

Myers v. United States, 272 U.S. 52 (October 25, 1926).

24. Act of August 14, 1876 (19 Stat. 141, trademark act), see Revised Statutes 4937.

25. Act of August 11, 1888 (25 Stat. 411).

Clause, in a provision for the purchase or condemnation of a certain lock and dam in the Monongahela River, that "* * * in estimating the sum to be paid by the United States, the franchise of said corporation to collect tolls shall not be considered or estimated * * *," held to contravene the Fifth Amendment.

Monongahela Navigation Co. v. United States, 148 U.S. 312 (March 27, 1893).

26. Act of May 5, 1892 (27 Stat. 25, ch. 60, sec. 4).

Provision of a Chinese exclusion act, that Chinese persons "convicted and adjudged to be not lawfully entitled to be or remain in the United States shall be imprisoned at hard labor for a period not exceeding 1 year and thereafter removed from the United States * * *" (such conviction and judgment being had before a justice, judge, or commissioner upon a summary hearing), held to contravene the Fifth and Sixth Amendments.

Wong Wing v. United States, 163 U.S. 228 (May 18, 1896).

27. Joint Resolution of August 4, 1894 (28 Stat. 1018, No. 41).

Provision authorizing the Secretary of the Interior to approve a second lease of certain land by an Indian chief in Minnesota (granted to lessor's ancestor by art. 9 of a treaty with the Chippewa Indians), held an interference with judicial interpretation of treaties under article III, section 2, clause 1 (and repugnant to the Fifth Amendment).

Jones v. Meehan, 175 U.S. 1 (October 30, 1899).

28. Act of August 27, 1894 (28 Stat. 553-560, secs. 27-37).

Income tax provisions of the tariff act of 1894. "The tax imposed by sections 27 and 37, inclusive * * * so far as it falls on the income of real estate and of personal property, being a direct tax within the meaning of the Constitution, and, therefore, unconstitutional and void because not apportioned according to representation [art. I, sec. 2, clause 3], all those sections, constituting one entire scheme of taxation, are necessarily invalid" (158 U.S. 601, 637).

Pollock v. Farmers' Loan and Trust Co., 157 U.S. 429 (April 8, 1895) and rehearing, 158 U.S. 601 (May 20, 1895).

29. Act of January 30, 1897 (29 Stat. 506, ch. 109).

Prohibition on sale of liquor "* * * to any Indian to whom allotment of land has been made while the title to the same shall be held in trust by the Government * * *," held a police regulation infringing State powers, and not warranted by the commerce clause, article I, section 8, clause 3.

Matter of Heff, 197 U.S. 488 (April 10, 1905) overruled in United States v. Nice, 241 U.S. 591 (1916).

30. Act of June 1, 1898 (30 Stat. 428).

Section 10, penalizing "any employer subject to the provisions of this act" who should "threaten any employee with loss of employment * * * because of his membership in * * * a labor corporation, association, or organization" (the act being applicable "to any common carrier * * * engaged in the transportation of passengers, or property * * * from one State * * * to another State * * *," etc.), held an infringement of the Fifth Amendment, not supported by the commerce clause.

Adair v. United States, 208 U.S. 161 (January 27, 1908).

31. Act of June 13, 1898 (30 Stat. 451, 459).

Stamp tax on foreign bills of lading, held a tax on exports in violation of article I, section 9.

Fairbank v. United States, 181 U.S. 283 (April 15, 1901).

32. Same (30 Stat. 451, 460).

Tax on charter parties, as applied to shipments exclusively from ports in United States to foreign ports, held a tax on exports in violation of article I, section 9.

United States v. Hvoslef, 237 U.S. 1 (March 22, 1915).

33. Same (30 Stat. 451, 461).

Tax on policies of marine insurance, as applied to insurance during voyage to foreign ports, held a tax on exports in violation of article I, section 9.

Thames and Mersey Marine Insurance Co. v. United States, 237 U.S. 19 (April 5, 1915).

34. Act of June 6, 1900 (31 Stat. 359, sec. 171).

Section of the Alaska Code providing for a six-person jury in trials for misdemeanors, held repugnant to the Sixth Amendment, requiring "jury" trial of crimes.

Rassmussen v. United States, 197 U.S. 516 (April 10, 1905).

35. Act of March 3, 1901 (31 Stat. 1341, sec. 935).

Section of the District of Columbia Code granting the same right of appeal, in criminal cases, to the United States or the District of Columbia as to the defendant, but providing that a verdict was not to be set aside for error found in rulings during trial, held an attempt to take an advisory opinion, contrary to article III, section 2.

United States v. Evans, 213 U.S. 297 (April 19, 1909).

36. Act of June 11, 1906 (34 Stat. 232, ch. 3073).

Act providing that "every common carrier engaged in trade or commerce in the District of Columbia * * * or between the several States * * * shall be liable to any of its employees * * * for all damages which may result from the negligence of any of its officers * * * or by reason of any defect * * * due to its negligence in its cars, engines * * * roadbed", etc., held not supportable under article I, section 8, clause 3 as applied to employees engaged in moving trains in interstate commerce.

Employers' Liability Cases, 207 U.S. 463 (January 6, 1908). [The act was upheld as to the District of Columbia in Hyde v. Southern R. Co., 31 App. D.C. 466 [1908]; and as to Territories, in El Paso and Northeastern R. Co. v. Gutierrez, 215 U.S. 87 [1909].]

37. Act of June 16, 1906 (34 Stat. 269, sec. 2).

Provision of Oklahoma Enabling Act restricting relocation of the State capital prior to 1913, held not supportable by article IV, section 3, authorizing admission of new States.

Coyle v. Oklahoma (Smith), 221 U.S. 559 (May 29, 1911).

38. Act of February 20, 1907 (34 Stat. 899, sec. 3).

Provision in the Immigration Act of 1907 penalizing "whoever * * * shall keep, maintain, control, support, or harbor in any house or other place, for the purpose of prostitution * * * any alien woman or girl, within 3 years after she shall have entered the United States," held an exercise of police power not within the control of Congress over immigration (whether drawn from the commerce clause or based on inherent sovereignty).

Keller v. United States, 213 U.S. 138 (April 5, 1909).

39. Act of March 1, 1907 (34 Stat. 1028).

Provisions authorizing certain Indians "to institute their suits in the Court of Claims to determine the validity of any acts of Congress passed since * * * 1902, insofar as said acts * * * attempt to increase or extend the restrictions upon alienation * * * of allotments of lands of Cherokee citizens * * *," and giving a right of appeal to the Supreme Court, held an attempt to enlarge the judicial power restricted by article III, section 2, to cases and controversies.

Muskrat v. United States and Brown and Gritts v. United States, 219 U.S. 346 (January 23, 1911).

40. Act of May 27, 1908 (35 Stat. 313, sec. 4).

Provision making locally taxable "all land [of Indians of the Five Civilized Tribes] from which restrictions have been or shall be removed," held a violation of the Fifth Amendment, in view of the Atoka Agreement, embodied in the Curtis Act of June 28, 1898, providing tax-exemption for allotted lands while title in original allottee, not exceeding 21 years.

Choate v. Trapp, 224 U.S. 665 (May 13, 1912).

41. Act of August 19, 1911 (37 Stat. 28).

A proviso in section 8 of the Federal Corrupt Practices Act fixing a maximum authorized expenditure by a candidate for Senator "in any campaign for his nomination and election," as applied to a primary election, held not supported by article I, section 4, giving Congress power to regulate the manner of holding elections for Senators and Representatives.

Newberry v. United States, 256 U.S. 232 (May 2, 1921).

42. Act of June 18, 1912 (37 Stat. 136, sec. 8).

Part of section 8 giving the Juvenile Court of the District of Columbia (proceeding upon information) concurrent jurisdiction of desertion cases (which were, by law, misdemeanors punishable by fine or imprisonment in the workhouse at hard labor for 1 year), held invalid under the Fifth Amendment, which gives right to presentment by a grand jury in case of infamous crimes.

United States v. Moreland, 258 U.S. 433 (April 17, 1922).

43. Act of March 4, 1913 (37 Stat. 988, part of par. 64).

Provision of the District of Columbia Public Utility Commission Act authorizing appeal to the United States Supreme Court from decrees of the District of Columbia Court of Appeals modifying valuation decisions of the Utilities Commission, held an attempt to extend the appellate jurisdiction of the Supreme Court to cases not strictly judicial within the meaning of article III, section 2.

Keller v. Potomac Electric Power Co. et al., 261 U.S. 428 (April 9, 1923).

44. Act of September 1, 1916 (39 Stat. 675, ch. 432, entire).

The original Child Labor Law, providing "that no producer * * * shall ship * * * in interstate commerce * * * any article or commodity the product of any mill * * * in which within 30 days prior to the removal of such product therefrom children under the age of 14 years have been employed or permitted to work more than 8 hours in any day, or more than 6 days in any week * * *," held not within the commerce power of Congress.

Hammer v. Dagenhart, 247 U.S. 251 (June 3, 1918).

45. Act of September 8, 1916 (39 Stat. 757, sec. 2(a) in part).

Provision of the income-tax law of 1916, that a "stock dividend shall be considered income, to the amount of its cash value," held invalid (in spite of the Sixteenth Amendment) as an attempt to tax something not actually income, without regard to apportionment under article I, section 2, clause 3.

Eisner v. Macomber, 252 U.S. 189 (March 8, 1920).

46. Act of October 3, 1917 (40 Stat. 302, secs. 4, 303, secs. 201 and 333, sec. 1206 (amending 39 Stat. 765, sec. 10)); and

Act of February 24, 1919 (40 Stat. 1075, secs. 230 and 1088, sec. 301).

Income and excess-profits taxes on income of "every corporation," as applied to income of an oil corporation from leases of land granted by the United States to a State, for the support of common schools, etc., held an interference with State governmental functions. (See Tenth Amendment.)

Burnet v. Coronado Oil & Gas Co., 285 U.S. 393 (April 11, 1932).

47. Same (40 Stat. 316, sec. 600 (f)).

The tax "upon all tennis rackets, golf clubs, baseball bats * * * balls of all kinds, including baseballs * * * sold by the manufacturer, producer, or importer * * *" as applied to articles sold by a manufacturer to a commission merchant for exportation, held a tax on exports within the prohibition of article I, section 9.

Spalding & Bros. v. Edwards, 262 U.S. 66 (April 23, 1923).

48. Act of October 6, 1917 (40 Stat. 395, ch. 97, in part).

The amendment of sections 24 and 256 of the Judicial Code (which prescribe the jurisdiction of district courts) "saving * * * to claimants the rights and remedies under the workmen's compensation law of any State," held an attempt to transfer legislative power to the States—the Constitution, by article III, section 2, and article I, section 8, having adopted rules of general maritime law.

Knickerbocker Ice Co. v. Stewart, 253 U.S. 149 (May 17, 1920).

49. Act of September 19, 1918 (40 Stat. 960, ch. 174).

Specifically, that part of the Minimum Wage Law of the District of Columbia which authorized the Wage Board "to ascertain and declare * * * (a) Standards of minimum wages for women in any occupation within the District of Columbia, and what wages are inadequate to supply the necessary cost of living to any such women workers to maintain them in good health and to protect their morals * * *," held to interfere with freedom of contract under the Fifth Amendment.

Adkins et al. v. Children's Hospital and Adkins et al. v. Lyons, 261 U.S. 525 (April 9, 1923)—overruled in West Coast Hotel Co. v. Parrish, 300 U.S. 379 (March 29, 1937).

50. Act of February 24, 1919 (40 Stat. 1065, ch. 18, sec. 213, in part).

That part of section 213 of the Revenue Act of 1918 which provided that "* * * for the purposes of this title * * * the term 'gross income' * * * includes gains, profits, and income derived from salaries, wages, or compensation for personal service (including in the case of * * * judges of the Supreme and inferior courts of the United States * * * the compensation received as such) * * *" as applied to a judge in office when the act was passed, held a violation of the guaranty of judges' salaries, in article III, section 1.

Evans v. Gore, 253 U.S. 245 (June 1, 1920).

Miles v. Graham (268 U.S. 501, June 1, 1925), held it invalid as applied to a judge taking office subsequent to the date of the act.

51. Act of February 24, 1919 (40 Stat. 1097, sec. 402 (c)).

That part of the estate tax providing that "gross estate" of a decedent should include value of all property "to the extent of any interest therein of which the decedent has at any time made a transfer or with respect to which he had at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death (whether such transfer or trust is made or created before or after the passage of this act), except in case of a bona fide sale * * *" as applied to a transfer of property made prior to the act and intended to take effect "in possession or enjoyment" at death of grantor, but not in fact testamentary or designed to evade taxation, held confiscatory, contrary to Fifth Amendment.

Nichols, Collector v. Coolidge et al., Executors, 274 U.S. 531 (May 31, 1927).

52. Act of February 24, 1919, title XII (40 Stat. 1138, entire title).

The Child Labor Tax Act, providing that "every person * * * operating * * * any * * * factory [etc.] * * * in which children under the age of 14 years have been employed or permitted to work * * * shall pay * * * in addition to all other taxes imposed by law, an excise tax equivalent to 10 percent of the entire net profits received * * * for such year from the sale * * * of the product of such * * * factory * * *," held beyond the taxing power under article I, section 8, clause 1, and an infringement of State authority.

Bailey v. Drexel Furniture Co. (Child Labor Tax Case), 259 U.S. 20 (May 15, 1922).

53. Act of October 22, 1919 (41 Stat. 298, sec. 2), amending act of August 10, 1917 (40 Stat. 277, sec. 4).

Section 4 of the Lever Act, providing in part "that it is hereby made unlawful for any person willfully * * * to make any unjust or unreasonable rate or charge in handling or dealing in or with any necessaries * * *" and fixing a penalty, held invalid to support an indictment for charging an unreasonable price on sale—as not setting up an ascertainable standard of guilt within the requirement of the Sixth Amendment.

United States v. Cohen Grocery Co., 255 U.S. 81 (February 28, 1921).

54. Same.

That provision of section 4 making it unlawful "to conspire, combine, agree, or arrange with any other person to * * * exact excessive prices for any necessaries" and fixing a penalty, held invalid to support an indictment, on the reasoning of the Cohen case.

Weeds, Inc., v. United States, 255 U.S. 109 (February 28, 1921)

55. Act of August 24, 1921 (42 Stat. 187, ch. 86, Future Trading Act).

(a) Section 4 (and interwoven regulations) providing a "tax of 20 cents a bushel on every bushel involved therein, upon each contract of sale of grain for future delivery, except * * * where such contracts are made by or through a member of a board of trade which has been designated by the Secretary of Agriculture as a 'contract market' * * *," held not within the taxing power under article I, section 8.

Hill v. Wallace, 259 U.S. 44 (May 15, 1922).

(b) Section 3, providing "That in addition to the taxes now imposed by law there is hereby levied a tax amounting to 20 cents per bushel on each bushel involved therein, whether the actual commodity is intended to be delivered or only nominally referred to, upon each * * * option for a contract either of purchase or sale of grain * * *", held invalid on the same reasoning.

Trusler v. Crooks, 269 U.S. 475 (Jan. 11, 1926).

56. Act of November 23, 1921 (42 Stat. 261, sec. 245, part).

Provision of Revenue Act of 1921 abating the deduction (4 percent of mean reserves) allowed from taxable income of life-insurance companies in general by the amount of interest on their tax-exempts, and so according no relative advantage to the owners of the tax-exempt securities, held to destroy a guaranteed exemption. (See Fifth Amendment.)

National Life Insurance Co. v. United States, 277 U.S. 508 (June 4, 1928).

57. Act of June 10, 1922 (42 Stat. 634, ch. 216).

A second attempt to amend sections 24 and 256 of the Judicial Code, relating to jurisdiction of district courts, by saving "to claimants for compensation for injuries to or death of persons other than the master or members of the crew of a vessel, their rights and remedies under the workmen's compensation law of any State * * *" held invalid on authority of Knickerbocker Ice Co. v. Stewart.

Industrial Accident Commission of California v. Rolph et al., and Washington v. Dawson & Co., 264 U.S. 219 (February 25, 1924).

58. Act of June 2, 1924 (43 Stat. 313).

The gift tax provisions of the Revenue Act of 1924, held invalid under the Fifth Amendment as applied to bona fide gifts made before passage of the act.

Untermeyer v. Anderson, 276 U.S. 440 (April 9, 1928).

59. Revenue Act of June 2, 1924 (43 Stat. 322, sec. 600, in part).

Excise tax on certain articles "sold or leased by the manufacturer", measured by sale price [specifically, "(2) * * * motorcycles * * * 5 per centum"]—as applied to sale of motorcycle to a municipality for police use, held an infringement of State immunity under the principle of Collector v. Day.

Indian Motorcycle Co. v. United States, 283 U.S. 570 (May 25, 1931).

60. Act of February 26, 1926 (44 Stat. 9, ch. 27, in part).

(a). Section 302 in part (44 Stat. 70).

Second sentence, defining, for purposes of the estate tax, the term "made in contemplation of death" as including the value, over $5,000, of property transferred by a decedent, by trust, etc., without full consideration in money or money's worth, "within 2 years prior to his death but after the enactment of this act", although "not admitted or shown to have been made in contemplation of or intended to take effect in possession or enjoyment at or after his death", held as applied to a transfer completed wholly between the living, spoliation without due process of law under the Fifth Amendment.

Heiner v. Donnan, 285 U.S. 312 (March 21, 1932).

(b). Section 701 in part (44 Stat. 95).

Provision imposing a special excise tax of $1,000 on liquor dealers in States where such business is illegal, held a penalty, without constitutional support following repeal of the Eighteenth Amendment.

United States v. Constantine, 296 U.S. 287 (December 9, 1935).

61. Act of March 20, 1933 (48 Stat. 11, sec. 17, in part).

Clause in the Economy Act of 1933 providing "* * * all laws granting or pertaining to yearly renewable term insurance are hereby repealed", held invalid to abrogate an outstanding contract of insurance, which is a vested right protected by the Fifth Amendment.

Lynch v. United States, 292 U.S. 571 (June 4, 1934).

62. Act of May 12, 1933 (48 Stat. 31).

Agricultural Adjustment Act providing for processing taxes on agricultural commodities and benefit payments therefrom to farmers, held not within the taxing power under article I, section 8, clause 1.

United States v. Wm. M. Butler et al., Receivers of Hoosac Mills Corp., 297 U.S. 1 (January 6, 1936).

63. Joint Resolution of June 5, 1933 (48 Stat. 113, sec. 1).

Abrogation of gold clause in Government obligations, held a repudiation of the pledge implicit in the power to borrow money (art. I, sec. 8, clause 2), and within the prohibition of the Fourteenth Amendment, against questioning the validity of the public debt. [The majority of the Court, however, held plaintiff not entitled to recover under the circumstances.]

Perry v. U.S., 294 U.S. 330 (February 18, 1935).

64. Act of June 16, 1933 (48 Stat. 195, ch. 90, the National Industrial Recovery Act).

A. Title I, except section 9.

Provisions relating to codes of fair competition, authorized to be approved by the President in his discretion "to effectuate the policy" of the act, held invalid as a grant of legislative power (see art. I, sec. 1) and not within the commerce power.

Schechter Poultry Corp. v. United States, 295 U.S. 495 (May 27, 1935).

B. Section 9 (c).

Clause of the oil regulation section authorizing the President "to prohibit the transportation in interstate * * * commerce of petroleum * * * produced or withdrawn from storage in excess of the amount permitted * * * by any State law * * *" and prescribing a penalty for violation of orders issued thereunder, held invalid as a grant of legislative power.

Panama Refining Co. et al. v. Ryan et al. and Amazon Petroleum Corp., et al. v. Ryan et al., 293 U.S. 388 (January 7, 1935).

65. Act of June 16, 1933 (48 Stat. 307, sec. 13).

Temporary reduction of 15 percent in retired pay of "judges (whose compensation, prior to retirement or resignation, could not, under the Constitution, have been diminished)", as applied to circuit or district judges retired from active service, but still subject to perform judicial duties under the act of March 1, 1929 (45 Stat. 1422), held a violation of the guaranty of judges' salaries under article III, section 1.

Booth v. United States (together with Amidon v. United States), 291 U.S. 339 (February 5, 1934).

66. Act of April 27, 1934 (48 Stat. 646, sec. 6), amending section 5 (i) of Home Owners' Loan Act of 1933.

Provision for conversion of State building and loan associations into federal associations, upon vote of 51 percent of the votes cast at a meeting of stockholders called to consider such action, held an encroachment on reserved powers of State.

Hopkins Federal Savings & Loan Association v. Cleary, 296 U.S. 315 (December 9, 1935).

67. Act of May 24, 1934 (48 Stat. 798, ch. 345).

Provision for readjustment of municipal indebtedness, held invalid, though "adequately related" to the bankruptcy power, as an interference with State sovereignty.

Ashton v. Cameron County Water Improvement District No. 1, 298 U.S. 513 (May 25, 1936).

68. Act of June 27, 1934 (48 Stat. 1283, ch. 868 entire).

The Railroad Retirement Act, establishing a detailed compulsory retirement system for employees of carriers subject to the Interstate Commerce Act, held, not a regulation of commerce within the meaning of article I, section 8, clause 3.

Railroad Retirement Board v. Alton R.R. et al., 295 U.S. 330 (May 6, 1935).

69. Act of June 28, 1934 (48 Stat. 1289, ch. 869).

The Frazier-Lemke Act, adding subsection (s) to section 75 of the Bankruptcy Act, designed to preserve to mortgagors the ownership and enjoyment of their farm property and providing specifically, in paragraph 7, that a bankrupt left in possession has the option at any time within 5 years of buying at the appraised value—subject meanwhile to no monetary obligation other than payment of reasonable rental, held a violation of property rights, under the Fifth Amendment.

Louisville Joint Stock Land Bank v. Radford, 295 U.S. 555 (May 27, 1935).

70. Act of August 24, 1935 (49 Stat. 750, ch. 641, title I).

Agricultural Adjustment Act amendments, held not within the taxing power.

Rickert Rice Mills v. Fontenot, 297 U.S. 110 (January 13, 1936).

71. Act of August 30, 1935 (49 Stat. 991, ch. 824).

Bituminous Coal Conservation Act of 1935, held to impose not a tax within article I, section 8, but a penalty not sustained by the commerce clause.

Carter v. Carter Coal Co., 298 U.S. 238 (May 18, 1936).

72. Act of June 30, 1938 (52 Stat. 1251, ch. 850, sec. 2 (f)).

Federal Firearms Act, section 2 (f), establishing a presumption of guilt based on a prior conviction and present possession of a firearm, held to violate the test of due process under the Fifth Amendment.

Tot v. United States, 319 U.S. 463 (June 7, 1943).

73. Act of November 15, 1943 (57 Stat. 450, ch. 218, sec. 304).

Urgent Deficiency Appropriation Act of 1943, section 304, providing that no salary should be paid to certain, named Federal employees out of moneys appropriated, held to violate article I, section 9, clause 3, forbidding enactment of bill of attainder or ex post facto law.

United States v. Lovett, 328 U.S. 303 (June 3, 1946).



TABLE OF CASES

A

Abby Dodge, The, 223 U.S. 166 (1912), 162

Abie State Bank v. Bryan, 282 U.S. 765 (1931), 983, 1020

Ableman v. Booth, 21 How. 506 (1859), 555, 625, 631, 696, 728

Abrams v. United States, 250 U.S. 616 (1919), 297, 774, 775, 794, 991

Adair v. Bank of America Assn., 303 U.S. 350 (1938), 263

Adair v. United States, 208 U.S. 161 (1908), 141, 846, 854

Adam v. Saenger, 303 U.S. 59 (1904), 570, 659, 1073, 1090

Adams v. Bellaire Stamping Co., 141 U.S. 539 (1891), 273

Adams v. Milwaukee, 228 U.S. 572 (1913), 1030, 1154

Adams v. New York, 192 U.S. 585 (1904), 831, 1166

Adams v. Storey, 1 Fed. Cas. No. 66 (1817), 262

Adams v. Tanner, 244 U.S. 590 (1917), 1023

Adams v. United States, 317 U.S. 269,(1942), 314, 885

Adams Express Co. v. Croninger, 226 U.S. 491 (1913), 247, 1015

Adams Express Co. v. Kentucky, 238 U.S. 190 (1915), 219

Adams Express Co. v. Ohio, 165 U.S. 194 (1897), 200, 201, 1050

Adams Express Co. v. Ohio, 166 U.S. 185 (1897), 201

Adams Mfg. Co. v. Storen, 304 U.S. 307 (1938), 195, 204, 207

Adamson v. California, 332 U.S. 46 (1947), 752, 971, 1104, 1115, 1116, 1117, 1118, 1122, 1123, 1124

Addyston Pipe & Steel Co. v. United States, 175 U.S. 211 (1899), 146, 168, 219, 855

Adirondack R. Co. v. New York, 176 U.S. 335 (1900), 344

Adkins v. Children's Hospital, 261 U.S. 525 (1923), 303, 561, 563, 846, 854, 980, 988, 1159

Adler v. Board of Education, 342 U.S. 485 (1952), 801

Admiral Peoples, The, 295 U.S. 649 (1935), 575

Advance-Rumely Thresher Co. v. Jackson, 287 U.S. 283 (1932), 1019

Aero Mayflower Transit Co. v. Board of R.R. Commrs., 332 U.S. 495 (1947), 212

Aero Mayflower Transit Co. v. Georgia Pub. Serv. Commission, 295 U.S. 285 (1935), 212, 1151

Aetna Ins. Co. v. Hyde, 275 U.S. 440 (1928), 896

Aetna Ins. Co. v. Kennedy, 301 U.S. 389 (1937), 897

Aetna Life Ins. Co. v. Dunken, 266 U.S. 389 (1924), 679

Aetna Life Ins. Co. v. Haworth, 300 U.S. 227 (1937), 514, 551, 552, 553

Aetna Life Ins. Co. v. Tremblay, 223 U.S. 185 (1912), 685

Ager v. Murray, 105 U.S. 126 (1882), 275

Agnello v. United States, 269 U.S. 20 (1925), 825, 828

Ah Sin v. Wittman, 198 U.S. 500 (1905), 1031

Aikens v. Wisconsin, 195 U.S. 194 (1904), 1018

Akins v. Texas, 325 U.S. 398 (1945), 1168

Akron C. & Y.R. Co. v. United States, 261 U.S. 184 (1923), 861

Alabama v. Arizona, 291 U.S. 286 (1934), 594

Alabama v. King & Boozer, 314 U.S. 1 (1941), 731

Alabama Comm'n. v. Southern R. Co., 341 U.S. 341 (1951), 934

Alabama Power Co. v. Ickes, 302 U.S. 464 (1938), 115, 542, 701

Alabama State Federation of Labor v. McAdory, 325 U.S. 450 (1945), 544, 550, 553, 561, 563

Alaska v. Troy, 258 U.S. 101 (1922), 323

Alaska Fish Salting & By-Products Co. v. Smith, 255 U.S. 44 (1921), 863

Alaska Packers Asso. v. Industrial Acci. Commission, 276 U.S. 467 (1928), 581

Alaska Packers Asso. v. Industrial Acci. Commission, 294 U.S. 532 (1935), 676, 990

Albrecht v. United States, 273 U.S. 1 (1927), 825, 840

Albrecht v. United States, 329 U.S. 599 (1947), 872

Algoma Plywood & Veneer Co. v. Wisconsin, 336 U.S. 301 (1949), 252

Allen v. Alleghany Co., 196 U.S. 458 (1905), 676

Allen v. Baltimore & O.R. Co., 114 U.S. 311 (1885), 931, 933

Allen v. Georgia, 166 U.S. 138 (1897), 1138, 1140

Allen v. McKean, 1 Fed. Cas. No. 229 (1833), 344

Allen v. Pullman's Palace Car Co., 191 U.S. 171 (1903), 196

Allen v. Regents of University System of Georgia, 304 U.S. 439 (1938), 107, 621

Allen v. Riley, 203 U.S. 347 (1906), 276

Allen v. Smith, 173 U.S. 389 (1899), 323

Allen Bradley Co. v. Union, 325 U.S. 797 (1945), 149

Allen-Bradley Local v. Employment Relations Board, 315 U.S. 740 (1942), 250

Allgeyer v. Louisiana, 165 U.S. 578 (1897), 1021, 1022

Alma Motor Co. v. Timken-Detroit Axle Co., 329 U.S. 129 (1946), 562

Almy v. California, 24 How. 169 (1861), 321, 364

Alpha Portland Cement Co. v. Massachusetts, 268 U.S. 203 (1925), 194, 202, 1050

Altman & Co. v. United States, 224 U.S. 583 (1912), 442

Alton R. Co. v. Illinois Comm'n., 305 U.S. 548 (1939), 1012

Altvater v. Freeman, 319 U.S. 359 (1943), 553

Alward v. Johnson, 282 U.S. 509 (1931), 731, 1151

American Communications Asso. v. Douds, 339 U.S. 382 (1950), 794

American Construction Co. v. Jacksonville T. & K.W.R. Co., 184 U.S. 372 (1893), 616

American Express Co. v. Caldwell, 244 U.S. 617 (1917), 136, 137, 219

American Express Co. v. Mullins, 212 U.S. 311 (1909), 654, 656, 674

American Federation of Labor v. American Sash Co., 335 U.S. 538 (1949), 680, 783, 991, 993

American Federation of Labor v. Swing, 312 U.S. 321 (1941), 782

American Fire Ins. Co. v. King Lumber Co., 250 U.S. 2 (1919), 680

American Ins. Co. v. Canter, 1 Pet. 511 (1828), 72, 73, 533, 704

American Land Co. v. Zeiss, 219 U.S. 47 (1911), 1080

American Manufacturing Co. v. St. Louis, 250 U.S. 459 (1919), 181, 1051

American Medical Assn. v. United States, 317 U.S. 519 (1943), 121

American Mills Co. v. American Surety Co., 260 U.S. 360 (1922), 895

American Power & Light Co. v. Securities & Exchange Commission, 329 U.S. 90 (1946), 75, 151, 564

American Publishing Co. v. Fisher, 166 U.S. 464 (1897), 892

American School of Magnetic Healing v. McAnnulty, 187 U.S. 94 (1902), 860

American Seeding Machine Co. v. Kentucky, 236 U.S. 660 (1915), 1017

American Steel & Wire Co. v. Speed, 192 U.S. 500 (1904), 185

American Sugar Refining Co. v. Louisiana, 179 U.S. 89 (1900), 1149

American Surety Co. v. Baldwin, 287 U.S. 156 (1932), 684, 1088, 1089

American Telephone & Telegraph Co. v. United States, 299 U.S. 232 (1936), 860

American Tobacco Co. v. United States, 328 U.S. 781 (1946), 840

American Tobacco Co. v. Werckmeister, 207 U.S. 284 (1907), 831

American Toll Bridge Co. v. Railroad Com. of California et al., 307 U.S. 486 (1939), 349

Ames v. Kansas ex rel. Johnston, 111 U.S. 449 (1884), 571, 613

Amos v. United States, 255 U.S. 313 (1921), 824

Anderson v. Dunn, 6 Wheat. 204 (1821), 85, 86

Anderson v. Santa Anna, 116 U.S. 356 (1886), 331

Anderson Nat. Bank v. Luckett, 321 U.S. 233 (1944), 1020, 1071, 1083, 1087

Andres v. United States, 333 U.S. 740 (1948), 879, 892

Andrews v. Andrews, 188 U.S. 14 (1903), 352, 429, 662, 665

Andrews v. Swartz, 156 U.S. 272 (1895), 1138

Andrews v. Wall, 3 How. 568 (1845), 574

Angel v. Bullington, 330 U.S. 183 (1947), 1089

Angle v. Chicago, St. P.M. & O.R. Co., 151 U.S. 1 (1894), 1035

Anglo-American Provision Co. v. Davis Provision Co., 191 U.S. 373 (1903), 657, 674

Anglo-Chilean Nitrate Sales Corp. v. Alabama, 288 U.S. 218 (1933), 195, 364

Anniston Mfg. Co. v. Davis, 301 U.S. 337 (1937), 858

Antelope, The, 10 Wheat. 66 (1825), 675

Anti-Fascist Committee v. McGrath, 341 U.S. 123 (1951), 801

Antoni v. Greenhow, 107 U.S. 769 (1883), 355

Appalachian Coals, Inc. v. United States, 288 U.S. 344 (1933), 152

Appleby v. Buffalo, 221 U.S. 524 (1911), 1066

Appleby v. Delaney, 271 U.S. 403 (1926), 329

Appleyard v. Massachusetts, 203 U.S. 222 (1906), 695

Arizona v. California, 283 U.S. 423 (1931), 131, 544, 564, 724

Arizona v. California, 292 U.S. 341 (1934), 369

Arizona Cooper Co. v. Hammer (Arizona Employers' Liability Cases), 250 U.S. 400 (1919), 989

Arkadelphia Milling Co. v. St. Louis S.W.R. Co., 249 U.S. 134 (1919), 526

Arkansas v. Kansas & T.C. Co. & S.F.R., 183 U.S. 185 (1901), 567

Arkansas Land & Cattle Co. v. Mann, 130 U.S. 69 (1889), 896

Arkansas Louisiana Gas Co. v. Dept. of Public Utilities, 304 U.S. 61 (1938), 234

Arlington Hotel Co. v. Fant, 278 U.S. 439 (1929), 305

Armour & Co. v. North Dakota, 240 U.S. 510 (1916), 248, 1019, 1154

Armour & Co. v. Virginia, 246 U.S. 1 (1918), 1148

Armour & Co. v. Wantock, 323 U.S. 126 (1944), 157

Armour Packing Co. v. Lacy, 200 U.S. 226 (1906), 185

Armour Packing Co. v. United States, 209 U.S. 56 (1908), 137, 881

Armstrong v. United States, 13 Wall. 154 (1872), 407

Armstrong's Foundry v. United States, 6 Wall. 766 (1868), 645

Arndstein v. McCarthy, 254 U.S. 71 (1920), 843

Arndt v. Griggs, 134 U.S. 316 (1890), 1072, 1080

Arrowsmith v. Gleason, 129 U.S. 86 (1889), 629

Arver v. United States (Selective Draft Law Cases), 245 U.S. 366 (1918), 768, 953, 965

Asbell v. Kansas, 209 U.S. 251 (1908), 248

Asbury Hospital v. Cass County, 326 U.S. 207 (1945), 362, 1016

Ashcraft v. Tennessee, 322 U.S. 143 (1944), 1113, 1121

Ashcraft v. Tennessee, 327 U.S. 274 (1946), 1114

Ashe v. United States ex rel. Valotta, 270 U.S. 424 (1926), 1110

Asher v. Texas, 128 U.S. 129 (1888), 187

Ashton v. Cameron County Water Improvement Dist, 298 U.S. 513 (1936), 262, 264, 936

Ashwander v. Tennessee Valley Authority, 297 U.S. 288 (1936), 132, 291, 440, 541, 544, 552, 562, 701, 909

Askren v. Continental Oil Co., 252 U.S. 444 (1920), 184, 239

Assaria State Bank v. Dolley, 219 U.S. 121 (1911), 1020

Associated Press v. National Labor Relations Board, 301 U.S. 103 (1937), 121, 793

Associated Press v. United States, 326 U.S. 1 (1945), 793

Atchison, T. & S.F.R. Co. v. Harold, 241 U.S. 371 (1916), 247

Atchison, T. & S.F.R. Co. v. Matthews, 174 U.S. 96 (1899), 1167

Atchison, T. & S.F.R. Co. v. O'Connor, 223 U.S. 280 (1912), 196, 931, 935

Atchison, T & S.F.R. Co. v. Railroad Commission, 283 U.S. 380 (1931), 223, 1012

Atchison, T. & S.F.R. Co. v. Sowers, 213 U.S. 55 (1909), 677, 685

Atchison, T. & S.F.R. Co. v. Vosburg, 238 U.S. 56 (1915), 1167

Atherton v. Atherton, 181 U.S. 155 (1901), 663

Atkin v. Kansas, 191 U.S. 207 (1903), 987, 1158

Atkins v. Moore, 212 U.S. 285 (1909), 537

Atkinson v. State Tax Commission, 303 U.S. 20 (1938), 307, 731

Atlantic & P. Teleg. Co. v. Philadelphia, 190 U.S. 160 (1903), 214

Atlantic Cleaners & Dyers, Inc. v. United States, 286 U.S. 427 (1932), 122, 303

Atlantic Coast Line R. Co. v. Daughton, 262 U.S. 413 (1923), 209

Atlantic Coast Line R. Co. v. Ford, 287 U.S. 502 (1933), 1095, 1156

Atlantic Coast Line R. Co. v. Georgia, 234 U.S. 280 (1914), 1014, 1156

Atlantic Coast Line R. Co. v. Glenn, 239 U.S. 388 (1915), 1015

Atlantic Coast Line R. Co. v. Goldsboro, 232 U.S. 548 (1914), 329, 352, 983, 1010, 1014

Atlantic Coast Line R. Co. v. North Carolina Corp. Commission, 206 U.S. 1 (1907), 1009

Atlantic Coast Line R. Co. v. Phillips, 332 U.S. 168 (1947), 330

Atlantic Lumber Co. v. Commissioner, 298 U.S. 553 (1936), 198, 202

Atlantic Refining Co. v. Virginia, 302 U.S. 22 (1937), 198, 1051

Atlantic Works v. Brady, 107 U.S. 192 (1882), 272

Atlee v. Northwestern Union P. Co., 21 Wall. 389 (1875), 574

Attorney General ex rel. Kies v. Lowrey, 199 U.S. 233 (1905), 340, 1036

Audubon v. Shufeldt, 181 U.S. 575 (1901), 671

Auffmordt v. Hedden, 137 U.S. 310 (1890), 452, 893

Austin v. Tennessee, 179 U.S. 343 (1900), 240

Austin v. United States, 155 U.S. 417 (1894), 324

Automobile Workers v. O'Brien, 339 U.S. 454 (1950), 252

Auto Workers v. Wis. Board, 336 U.S. 245 (1919), 252, 724, 783, 810, 953, 993

Avent v. United States, 266 U.S. 127 (1924), 76

Avery v. Alabama, 308 U.S. 444 (1940), 1099, 1101

Ayer & L. Tie Co. v. Kentucky, 202 U.S. 409 (1906), 210

Ayers, Ex parte, 123 U.S. 443 (1887), 351, 930, 933, 934

B

Bacardi Corp. v. Domenech, 311 U.S. 150 (1940), 418

Baccus v. Louisiana, 232 U.S. 334 (1914), 1156

Bachtel v. Wilson, 204 U.S. 36 (1907), 1145

Backus v. Lebanon, 11 N.H. 19 (1840), 350

Backus (A.) Jr. & Sons v. Port Street Union Depot Co., 169 U.S. 577 (1898), 1066

Bacon v. Howard, 20 How. 22 (1858), 654

Bacon v. Illinois, 227 U.S. 504 (1913), 185

Bacon v. Texas, 163 U.S. 207 (1896), 330

Bacon v. Walker, 204 U.S. 311 (1907), 982, 1028, 1154

Bacon & Sons v. Martin, 305 U.S. 380 (1939), 190

Badders v. United States, 240 U.S. 391 (1916), 905

Baender v. Barnett, 255 U.S. 224 (1921), 266

Bagnell v. Broderick, 13 Pet. 436 (1839), 702

Bailey v. Alabama, 219 U.S. 219 (1911), 950, 951, 1094, 1095

Bailey v. Anderson, 326 U.S. 203 (1945), 1070

Bailey v. Drexel Furniture Co. (Child Labor Tax Case), 259 U.S. 20 (1922), 111, 564, 918

Bain, Ex parte, 121 U.S. 1 (1837), 838

Bain Peanut Co. v. Pinson, 282 U.S. 499 (1931), 1167

Baiz, In re, 135 U.S. 403 (1890), 473, 572

Baizley Iron Works v. Span, 281 U.S. 222 (1930), 581, 582

Bakelite Corporation, Ex parte, 279 U.S. 438 (1929), 311, 534, 536

Baker v. Baker, E. & Co., 242 U.S. 394 (1917), 1088

Baker v. Grice, 169 U.S. 284 (1898), 634

Baker v. Morton, 12 Wall. 150 (1871), 699

Baker v. Selden, 101 U.S. 99 (1880), 275

Bakery & Pastry Drivers v. Wohl, 315 U.S. 769 (1942), 782

Baldwin v. Franks, 120 U.S. 678 (1887), 427, 688, 1176

Baldwin v. Iowa State Traveling Men's Assoc., 283 U.S. 522 (1931), 684, 1140

Baldwin v. Missouri, 281 U.S. 586 (1930), 1046, 1114

Baldwin v. Seelig, (G.A.F.), 294 U.S. 511 (1935), 241, 242, 244

Ballard v. Hunter, 204 U.S. 241 (1907), 1071, 1080, 1092, 1141

Baltic Min. Co. v. Massachusetts, 231 U.S. 68 (1913), 197, 1150

Baltimore & C. Line v. Redman, 295 U.S. 654 (1935), 891, 892, 897

Baltimore Nat. Bank v. State Tax Comm'n., 297 U.S. 209 (1936), 734

Baltimore & O.R. Co. v. Baugh, 149 U.S. 368 (1893), 604

Baltimore & O.R. Co. v. Hostetter, 240 U.S. 620 (1916), 674

Baltimore & O.R. Co. v. Interstate Commerce Comm., 221 U.S. 612 (1911), 140, 827, 855

Baltimore & S.R. Co. v. Nesbit, 10 How. 395 (1850), 327

Baltimore Shipbuilding & Dry Dock Co. v. Baltimore, 195 U.S. 375 (1904), 732

Balzac v. Porto Rico, 258 U.S. 298 (1922), 703, 877

Bandini Petroleum Co. v. Superior Court, 284 U.S. 8 (1931), 1026, 1096

Banholzer v. New York L. Ins. Co., 178 U.S. 402 (1900), 676

Bank of Alabama v. Dalton, 9 How. 522 (1850), 654

Bank of Augusta v. Earle, 13 Pet. 519 (1839), 198, 675, 688

Bank of Kentucky v. Wister, 2 Pet. 318 (1829), 930

Bank of Minden v. Clement, 256 U.S. 126 (1921), 356

Bank of United States v. Deveaux, 5 Cr. 61 (1809), 568, 601, 618

Bank of United States v. Halstead, 10 Wheat. 51 (1825), 311

Bank of the United States v. Planters' Bank of Ga., 9 Wheat. 904 (1824), 930

Banker Bros. Co. v. Pennsylvania, 222 U.S. 210 (1911), 188

Bankers Pocahontas Coal Co. v. Burnet, 287 U.S. 308 (1932), 1200

Bankers Trust Co. v. Blodgett, 260 U.S. 647 (1923), 316, 1061

Barber v. Barber, 21 How. 582 (1859), 671

Barber v. Barber, 323 U.S. 77 (1944), 671

Barbier v. Connolly, 113 U.S. 27 (1885), 1029, 1145

Barbour v. Georgia, 249 U.S. 454 (1919), 1032

Barnes v. Barnes, 8 Jones L. 53 (N.C.) 366 (1861), 336

Barnett v. Bowles, 151 F. (2d) 77 (1945), 1234

Barnett v. Bowles, 326 U.S. 766 (1945), 1234

Barney v. Baltimore, 6 Wall. 280 (1868), 302

Barney v. City of New York, 193 U.S. 430 (1904), 1177

Barnitz v. Beverly, 163 U.S. 118 (1896), 360

Barrett v. Indiana, 299 U.S. 26 (1913), 987, 1145

Barrett v. New York, 232 U.S. 14 (1914), 247

Barron v. Baltimore, 7 Pet. 243 (1833), 751, 1062

Barron v. Burnside, 121 U.S. 186 (1887), 638

Barrow S.S. Co. v. Kane, 170 U.S. 100 (1898), 638

Barry, Ex parte, 2 How. 65 (1844), 612

Barry v. Mercein, 5 How. 103 (1847), 616

Barry v. United States ex rel. Cunningham, 279 U.S. 597 (1929), 85, 96

Barsky v. United States, 334 U.S. 843 (1948), 100

Barsky v. United States, 167 F. (2d) 241 (1948), 100

Bartell v. United States, 227 U.S. 427 (1913), 884

Bartemeyer v. Iowa, 18 Wall. 129 (1874), 971

Barton v. Barbour, 104 U.S. 126 (1881), 893

Barwise v. Sheppard, 299 U.S. 33 (1936), 1039

Bas v. Tingy, 4 Dall. 37 (1800), 282, 423

Bass, Ratcliff & Gretton v. State Tax Commission, 266 U.S. 271 (1924), 203, 209, 1054

Bassing v. Cady, 208 U.S. 386 (1908), 695, 839

Bates v. Bodie, 245 U.S. 520 (1918), 671

Battle v. United States, 209 U.S. 36 (1908), 305

Bauman v. Ross, 167 U.S. 548 (1897), 872, 1059

Baumgartner v. United States, 322 U.S. 665 (1944), 257, 870

Baylis v. Travelers' Ins. Co., 113 U.S. 316 (1885), 897

Bayside Fish Flour Co. v. Gentry, 297 U.S. 422 (1936), 217, 237, 246, 1027, 1154

Beal v. Missouri Pacific R. Co., 312 U.S. 45 (1941), 631

Beall v. New Mexico ex rel. Griffin, 16 Wall. 535 (1873), 848

Beauharnais v. Illinois, 343 U.S. 250 (1952), 752, 802

Beavers v. Haubert, 198 U.S. 77 (1905), 881

Beavers v. Henkel, 194 U.S. 73 (1904), 881

Beazell v. Ohio, 269 U.S. 167 (1925), 329

Becker Steel Co. v. Cummings, 296 U.S. 74 (1935), 865