The Collector v. Day

PETITIONER: The Collector
RESPONDENT: Day
LOCATION:

DOCKET NO.: None
DECIDED BY: Chase Court (1870-1872)
LOWER COURT:

ARGUED: Feb 03, 1871
DECIDED: Apr 03, 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?