United States v. Wilson (106 U.S. 620)/Opinion of the Court

750370United States v. Wilson (106 U.S. 620) — Opinion of the CourtMorrison Waite

United States Supreme Court

106 U.S. 620

United States  v.  Wilson


We are not satisfied that the certificates of indebtedness, on account of which the United States have assessed the taxes petitioned for, were calculated or intended to circulate or to be used as money. They were not, therefore, taxable as 'circulation' under the third clause of section 3408 of the Revised Statutes.

The decree dismissing the petition of intervention is affirmed.

Notes edit

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).

Public domainPublic domainfalsefalse