Collector v. Day
COLLECTOR V. DAY
COLLECTOR V. DAY, 11 Wallace 113 (1871). Between 1864 and 1867, Congress passed revenue acts taxing the income of "every person residing in the United States." Day, a probate judge in Barnstable County, Massachusetts, paid the tax under protest and sued to recover on grounds that it was inappropriate for the federal government to tax his judicial salary. By an 8 to 1 vote, the Supreme Court agreed with Day. The Court did not, as is sometimes claimed, invalidate the federal tax. An unintended result of Collector v. Day was a miasma of tax exemptions for state and federal employees. The Court repudiated the principle of intergovernmental exemption in the case of Graves v. New York (1939).
Fairman, Charles. Reconstruction and Reunion, 1864–88. New York: Macmillan, 1971.
See alsoTaxation .
"Collector v. Day." Dictionary of American History. . Encyclopedia.com. (October 20, 2017). http://www.encyclopedia.com/history/dictionaries-thesauruses-pictures-and-press-releases/collector-v-day
"Collector v. Day." Dictionary of American History. . Retrieved October 20, 2017 from Encyclopedia.com: http://www.encyclopedia.com/history/dictionaries-thesauruses-pictures-and-press-releases/collector-v-day
Encyclopedia.com gives you the ability to cite reference entries and articles according to common styles from the Modern Language Association (MLA), The Chicago Manual of Style, and the American Psychological Association (APA).
Within the “Cite this article” tool, pick a style to see how all available information looks when formatted according to that style. Then, copy and paste the text into your bibliography or works cited list.
Because each style has its own formatting nuances that evolve over time and not all information is available for every reference entry or article, Encyclopedia.com cannot guarantee each citation it generates. Therefore, it’s best to use Encyclopedia.com citations as a starting point before checking the style against your school or publication’s requirements and the most-recent information available at these sites:
Modern Language Association
The Chicago Manual of Style
American Psychological Association
- Most online reference entries and articles do not have page numbers. Therefore, that information is unavailable for most Encyclopedia.com content. However, the date of retrieval is often important. Refer to each style’s convention regarding the best way to format page numbers and retrieval dates.
- In addition to the MLA, Chicago, and APA styles, your school, university, publication, or institution may have its own requirements for citations. Therefore, be sure to refer to those guidelines when editing your bibliography or works cited list.