The Collector v. Day

Fri, 03 Feb 1871 13:00:00 +0000

Location

Congress

Constitution and Delaware Street Washington D.C. 20002

Washington 20002

United States

38° 53' 31.1496" N, 77° 0' 29.1744" W

See map: Google Maps

Case Basics

Petitioner

The Collector

Petitioner Type

Petitioner

Respondent

Day

Respondent Type

Respondent

Heard By

Chase Court (1870-1872)

Decided By

Chase Court (1870-1872)

Opinion

78 U.S. 113 (1871)

Argued

Friday, February 3, 1871

Decided

Monday, April 3, 1871

Facts of the Case

In 1864, Congress created a tax on incomes over $1,000. The Congress maintained the tax for the next three years. J.M. Day, a state judge in Massachusetts, protested the tax and filed suit against the revenue service.

Question

Did Congress have the power to impose taxes on the states and state officials?

Conclusion

In an 8-to-1 decision, the Court held that the taxing power of the national government could not be used to interfere with the essential workings of state governments. The Court reasoned that the states and the "general government" were two distinct entities, and that the states' right to establish judicial departments could not be infringed. The national government could not tax the "means and instrumentalities" of state self-preservation.

Cases - 1870 term

The Collector v. Day

Location