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HEALD v. DISTRICT OF COLUMBIA

No. 268.

259 U.S. 114 (1922)

42 S.Ct. 434

66 L.Ed. 852

HEALD, EXECUTOR OF PETERS, v. DISTRICT OF COLUMBIA.

Supreme Court of United States.

Decided May 15, 1922.

Attorney(s) appearing for the Case

Mr. Vernon E. West, with whom Mr. A.S. Worthington was on the briefs, for plaintiff in error.

Mr. F.H. Stephens for defendant in error.

MR. JUSTICE BRANDEIS delivered the opinion of the court.

To aid in defraying the expenses of the District of Columbia Congress laid a tax of three-tenths of one per cent. on the value of the intangible property of persons resident, or engaged in business, within the District. Act of March 3, 1917, c. 160, § 9, 39 Stat. 1004, 1046. This tax was assessed upon such property held by Heald and others, as committee of Peters...

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