McCOLLOCH, District Judge.
The State Tax Commission has never attempted to collect income taxes due from seamen by service of the Commission's warrants of distraint on seamen's employers. It was admitted at the argument that this could not be constitutionally done. It is difficult to see then how the employers can be made collectors for the Commission by a mere change in the wording of the statute. It would be withholding from the seamen's wages in both cases, contrary...
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