Edward Douglass White

“ Every contention relied upon for reversal in the two cases is embraced within the following propositions: (a) that the tax imposed by the statute was not sanctioned by the 16th Amendment because the statute exceeded the exceptional and limited power of direct income taxation for the first time conferred upon Congress by that Amendment, and, being outside of the Amendment, and governed solely, therefore, by the general taxing authority conferred upon Congress by the Constitution, the tax was void as an attempt to levy a direct tax without apportionment under the rule established by Pollock v. ”

“ Bue we need not now enter into an original consideration of the merits of these contentions tentions because each and all of them were considered and adversely disposed of in Brushaber v. Union P. R. Co. ”