UNITED STATES V. KAHRIGER
345 U.S. 22 (1953)
NATURE OF THE CASE: The United States (P) appealed a judgment, which held in favor of
Kahriger (D), taxpayer, that an occupational tax was unconstitutional.
FACTS: The Revenue Act of 1951, levied a tax on persons engaged in the business of
accepting wagers, and required such persons to register with the Collector of Internal
Revenue. The statute imposed a special tax of $50 per year and required each person to
register all the contact information. An information was filed against D alleging that he
was in the business of accepting wagers and that he willfully failed to register for and pay
the occupational tax in question. D moved to dismiss because the statute was
unconstitutional. The District Court dismissed and reasoned that while 'the subject matter
of this legislation so far as revenue purposes is concerned is within the scope of Federal
authorities,' the tax was unconstitutional in that the information called for by the
registration provisions was 'peculiarly applicable to the applicant from the standpoint of
law enforcement and vice control,' and therefore the whole of the legislation was an
infringement by the Federal Government on the police power reserved to the states by the
Tenth Amendment. The Supreme Court granted certiorari.
ISSUE:
RULE OF LAW:
HOLDING AND DECISION:
LEGAL ANALYSIS:
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