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Springer v. United States
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Springer v. United States : ウィキペディア英語版
Springer v. United States

''Springer v. United States'', 102 U.S. 586 (1881),〔Some prints of this case show the date as 1880, the date of the session, rather than 1881, the date of the decision itself. The Court's decision was rendered on January 24, 1881. See ''Dates of Supreme Court Decisions and Arguments; United States Reports Volumes 2 - 107 (1791-1882)'', p. 153, at ().〕 was a case in which the United States Supreme Court upheld the Federal income tax imposed under the Revenue Act of 1864.
== Background ==
William M. Springer had filed a Federal income tax return for the tax year 1865 showing $50,798 in income and $4,799 in income tax, but refused to pay the tax. Springer's income was from two sources: income in his profession as an Attorney at law, and interest income on United States bonds.〔Springer's employment and the source of his income were not mentioned by the Court in its opinion in the ''Springer'' case, but were mentioned by the Court in the 1895 case of ''Pollock v. Farmers' Loan & Trust Co.'', 157 U.S. 429, 579-580, ''affirmed on rehearing'', 158 U.S. 601 (1895).〕
After Springer's failure to pay the tax, the Federal tax collector advertised Springer's properties for sale to satisfy the tax liability. In 1867 and 1874, the tax collector sold two pieces of real estate owned by Springer in Springfield, Illinois (one of which was Springer's residence), apparently without physically seizing the properties or ejecting Springer from the properties. The properties were deeded by the tax collector to the United States government. One of the deeds recited the statutory authority for the sale as being an Act of Congress of "July 1, 1862" as amended by an Act of "March 30, 1864."
In 1874, the government filed a lawsuit of ejectment against Springer with respect to the previously sold properties. In the ejectment action, Springer challenged the constitutionality of the 1864 Act.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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