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Knowlton v. Moore, 178 U.S. 41 (1900)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Knowlton v. Moore, 178 U.S. 41 (1900)
MR. JUSTICE HARLAN dissenting:
While I concur in the construction placed by the Court upon the clause of the Constitution declaring that all duties, imposts, and excises shall be "uniform throughout the United States," I dissent from that part of the opinion construing the 29th and 30th sections of the Revenue Act. In my judgment, the question whether the tax presented by Congress shall or shall not be imposed is to be determined with reference to the whole amount of the personal property out of which legacies and distributive shares arise. If the value of the whole personal property held in charge or trust by an administrator, executor, or trustee exceeds $10,000, then every part of it constituting a legacy or distributive share, except the share of a husband or wife, is taxed at the progressive rate stated in the act of Congress. I do not think the act can be otherwise interpreted without defeating the intent of Congress.
Construed as I have indicated, the act is not liable to any constitutional objection.
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Chicago: Harlan, "Harlan, J., Dissenting," Knowlton v. Moore, 178 U.S. 41 (1900) in 178 U.S. 41 Joint_178 U.S. 111. Original Sources, accessed February 4, 2023, http://www.originalsources.com/Document.aspx?DocID=8FDDQV4CHGHMF9A.
MLA: Harlan. "Harlan, J., Dissenting." Knowlton v. Moore, 178 U.S. 41 (1900), in 178 U.S. 41, page Joint_178 U.S. 111. Original Sources. 4 Feb. 2023. http://www.originalsources.com/Document.aspx?DocID=8FDDQV4CHGHMF9A.
Harvard: Harlan, 'Harlan, J., Dissenting' in Knowlton v. Moore, 178 U.S. 41 (1900). cited in 1900, 178 U.S. 41, pp.Joint_178 U.S. 111. Original Sources, retrieved 4 February 2023, from http://www.originalsources.com/Document.aspx?DocID=8FDDQV4CHGHMF9A.
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