[453] Milheim v. Moffat Tunnel Improv. Dist., 262 U.S. 710 (1923).

[454] Jones v. Portland, 245 U.S. 217 (1917).

[455] Green v. Frazier, 253 U.S. 233 (1920).

[456] Nicchia v. New York, 254 U.S. 228 (1920).

[457] Milheim v. Moffat Tunnel Improv. Dist, 262 U.S. 710 (1923).

[458] Cochran v. Louisiana State Bd. of Ed., 281 U.S. 370 (1930).

[459] Carmichael v. Southern Coal & Coke Co., 300 U.S. 644 (1937).

[460] Fox v. Standard Oil Co., 294 U.S. 87, 99 (1935).

[461] Stewart Dry Goods Co. v. Lewis, 294 U.S. 550 (1935). See also Chapman v. Zobelein, 237 U.S. 135 (1915); Kelly v. Pittsburgh, 104 U.S. 78 (1881).

[462] Nashville, C. & St. L.R. Co. v. Wallace, 288 U.S. 249 (1933); Carmichael v. Southern Coal & Coke Co., 300 U.S. 644 (1937). A taxpayer therefore cannot contest the imposition of an income tax on the ground that, in operation, it returns to his town less income tax than he and its other inhabitants pay.—Dane v. Jackson, 256 U.S. 589 (1921).