Tax on indebtedness of railroads, "* * * to whatsoever party or person the same may be payable", as applied to railroad bonds held by a municipal corporation under authority of the State, held an infringement of reserved State sovereignty.
United States v. Baltimore & O.R. Co., 17 Wallace 322 (April 3, 1873).
10. Act of March 2, 1867 (14 Stat. 477, ch. 169, sec. 13), amending act of June 30, 1864 (13 Stat. 281, sec. 116).
Tax on income of "* * * every person residing in the United States * * * whether derived from * * * salaries * * * or from any source whatever * * *", as applied to income of State judges, held an interference with reserved powers of State. (See [Tenth Amendment].)
The Collector v. Day, 11 Wallace 113 (April 3, 1871).
11. Act of March 2, 1867 (14 Stat. 484, ch. 169, sec. 29).
General prohibition on sale of naphtha, etc., for illuminating purposes, if inflammable at less temperature than 110° F., held invalid "except so far as the section named operates within the United States, but without the limits of any State," as being a mere police regulation.
United States v. Dewitt, 9 Wallace 41 (February 21, 1870).
12. Act of May 31, 1870 (16 Stat. 140, ch. 114, sees. 3, 4).
Provisions penalizing (1) refusal of local election officials to permit voting by persons offering to qualify under State laws, applicable to any citizens; and (2) hindering of any person from qualifying or voting, held invalid under Fifteenth Amendment.