United States v. Bennett

Citations

• 232 U.S. 299
• 34 S. Ct. 433
• 58 L. Ed. 612
• 1914 U.S. LEXIS 1356
• 3 A.F.T.R. (P-H) 2897

Syllabus

<p>The rule of interpretation that where there are two possible constructions of a statute, one of which will give rise to grave doubts of its constitutionality and the other avoids such question, the latter will be adopted, is based on the existence of both conditions as to more than one construction and doubt and is not applicable where neither of those conditions exists.</p> <p>The limitations of due process of law which prevent States from taxing property in another State do not apply to the United States, the admitted taxing power of which is co-extensive with the limits of the United States and knows no restriction save as expressed in or arising from the Constitution itself.</p> <p>The Government of the United States as a nation by its very nature benefits the citizen and his property wherever found, and no imaginary barrier shuts that Government off from exerting the powers whieh-inherently belong to it by virtue of its sovereignty.</p> <p>The tax imposed by § 37 of the Tariff Act of 1909 applies to the use of a foreign-built yacht owned by a citizen of the United States, although such yacht, for a period of more than one year prior to September 1,1909, and to the levy of such tax, was used wholly outside of the limits and territorial jurisdiction of the United States.</p> <p>The tax imposed by. said act operated retrospectively, so as to be payable on September 1,1909, ip respect of the year then ended, and not only prospectively so as to become first due and payable on September 1,1910.</p> <p>The whole amount of the tax imposed by said act became due and payable on September 1, 1909, and not only such proportion thereof as the time during which the act was in force at that date bore to the whole year.</p> <p>Congress has the power to levy a tax upon the use by a citizen of the United States of a yacht which is not actually, and since a time preceding the passage of the act was not, at any time used within the territorial jurisdiction of the United States