Issues Raised
Springer's challenge was based on the contention that the income tax imposed by the statute was a direct tax not apportioned among the states according to the population of each state under Article I of the Constitution. To support his contention that the tax was direct, Springer cited the definitions of direct taxes by John Stuart Mill, Adam Smith, and others.
Springer made various other arguments, one of which was that although there was an Act of Congress bearing the date "July 1, 1862," there was no such Act that had been amended on "March 30, 1864," the amendment date cited in one of the deeds. Springer indicated that the statute in question may have been the Act dated June 30, 1864, as amended by an Act dated March 3, 1865, and argued that if this was correct, the 1864 Act did not authorize the sale of the real estate by the Federal tax collector.
Read more about this topic: Springer V. United States
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