Springer V. United States - Rulings

Rulings

In an opinion written by Justice Swayne, The Supreme Court agreed with Springer that the recital of the Act of Congress in the deed was incorrect, and that the Act of Congress dated "July 1, 1862" had not been amended on March 30, 1864. The Court stated that the statute in question was actually the Act of June 30, 1864 (see Revenue Act of 1864), as amended by the Act of March 3, 1865. The Court rejected Springer's argument that the 1864 Act did not authorize the sale by the tax collector.

The Court then upheld the unapportioned income tax imposed under the 1864 Act, rejecting William Springer's argument that the income tax was a "direct tax" within the meaning of Article I.