The due process clause requires that after notice a taxpayer have opportunity to appear and be heard as to the validity of a tax and the amount thereof at some stage of the proceedings. Turner v. Wade, U. S., 41 Sup. Ct. 27.

An intention to confiscate private property, even in intoxicating liquors, will not be raised by inference and construction from provisions of law which have ample field for their operation in effecting a purpose clearly indicated and declared. Street v. Lincoln Safe Deposit Co., . U. S. 41 Sup. Ct. 31.

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A writ of error to the Supreme Court of the United States is discussed for want of jurisdiction where it assigned the dismissal of a writ of error by the highest court of the state, because the state Certiorari Act denied plaintiff in error review by the state Supreme Court as a matter of right, was a denial of due process of law. Leman v. Eastman, U. S. 41 Sup. Ct. 38. A petition for a writ of certiorari is granted by the Supreme Court of the United States to review the action of a state Supreme Court granting a writ of prohibition forbidding the lower court to confirm a sale of railroad by a foreclosure decree alleged to be in violation of the due process clause of the Fourteenth Amendment. Bullock v. State of Florida ex rel. Railroad Commission, U. S. 41 Sup. Ct. 193.

Coal mining legislation impelled and addressed to concrete conditions deemed to be obstacles to something better and dependent upon their distinction in some instances and upon their identities in others, and as the case may be associated or separated in regulation, is not an unreasonable or arbitrary exercise of power. Lower Vein Coal Co. v. Industrial Board of Indiana, – U. S. —, 41 Sup. Ct. 252.

What a state statute prescribed was for the courts of the state to determine and their construction is not open to review by the Supreme Court of the United States though its application to the circumstances be considered rather hard. Hartford Life Ins. Co. v. Blincoe, - U. S., 41 Sup. Ct. 276.

SEC.

ARTICLE 15.-RIGHT OF SUFFRAGE.

44. The right of voters.

44. The right of voters.

Consideration of the validity of provisions in state constitutions known as the grandfather clause which define the qualifications of voters. Guinn v. United States, 238 U. S. 347, 35 Sup. Ct. 926, 59 L. ed. 1340; Myers v. Anderson, 238 U. S. 368, 35 Sup. Ct. 932, 59 L. ed. 1349.

ARTICLE 16.-INCOME TAX.

SEC.

45a. Income tax.

45a. Income tax.

Construction of the Sixteenth Amendment to the U. S. Constitution, and power of congress to levy income taxes. Brushaber v. Union Pac. R. Co., 240 U. S. 1, 36 Sup. Ct. 236, 60 L. ed. 493; Dodge v. Brady, 240 U. S. 122, 36 Sup. Ct. 277. 60 L. ed. 560.

The Sixteenth Amendment does not extend the taxing power to new or excepted subjects. William E. Peck & Co. v. Lowe, 247 U. S. 165, 38 Sup. Ct. 432, 62 L. ed. 1049.

A state net income tax incidentally affecting carriers engaged in interstate commerce by taxing that portion of their income derived from business transacted and property located within the state is not an unconstitutional interfer

ence with or regulation of commerce among the states. United States Glue Co. v. Town of Oak Creek, 247 U. S. 321, 38 Sup. Ct. 499, 62 L. ed. 1135.

The term "gross income" does not include all receipts-everything that comes in-within its definition. Southern Pac. Co. v. Lowe, 247 U. S. 330, 38 Sup. Ct. 540, 62 L. ed. 1142.

A stockholder's undivided share or interest in the gains and profits of a corporation is not regarded as taxable income unless fraudulently accumulated for the purpose of evading the tax. Lynch v. Hornby, 247 U. S. 339, 38 Sup. Ct. 543. 62 L. ed. 1149.

Neither under the Sixteenth Amendment nor otherwise has congress power to tax without apportionment a true stock dividend, made lawfully and in good faith, or the accumulated profits behind it as income of the stockholder. Eisner v. Macomber, 252 U. S. 189, 40 Sup. Ct. 189, 64 L. ed. 521.

"Income" is the gain derived from capital, from labor, or from both combined, and includes profit gained through a sale or conversion of capital assets. Eisner v. Macomber, 252 U. S. 189, 40 Sup. Ct. 189, 64 L. ed. 521; Merchants' Loan & Trust Co. v. Smietanka, U. S. 41 Sup. Ct. 386.

"Stock dividends" are capital and takes nothing from the property of the corporation and adds nothing to the interests of shareholders. Eisner v. Macomber, 252 U. S. 189, 40 Sup. Ct. 189, 64 L. ed. 521.

"Stock dividends" convey nothing to the shareholder that answers the definition of income within the meaning of the Sixteenth Amendment. Eisner v. Macomber, 252 U. S. 189, 40 Sup. Ct. 189, 64 L. ed. 521.

The Sixteenth Amendment must be construed in connection with the taxing clauses of the original Constitution and the effect attributed to them before the amendment was adopted. Eisner v. Macomber, 252 U. S. 189, 40 Sup. Ct. 189, 64 L. ed. 521.

The Sixteenth Amendment shall not be extended by loose construction so as to repeal or modify, except as applied to income, the provisions of the Constitution that require an apportionment for direct taxes. Eisner v. Macomber, 252 U. S. 189, 40 Sup. Ct. 189, 64 L. ed. 521.

The Sixteenth Amendment did not extend the taxing power to new subjects but merely removed the necessity which otherwise might exist for an apportionment among the states of taxes laid on incomes. Eisner v. Macomber, 252 U. S. 189, 40 Sup. Ct. 189, 64 L. ed. 521.

The Revenue Act of 1916 in so far as it imposes a tax upon a stockholder because of a stock dividend made lawfully and in good faith violates article 1, section 2, cl. 3, and article 1, section 9, cl. 4 of the Constitution and to this extent is invalid notwithstanding the Sixteenth Amendment. Eisner v. Macomber, 252 U. S. 189, 40 Sup. Ct. 189, 64 L. ed. 521.

The purpose of this amendment was to relieve all income taxes when imposed from apportionment. Evans v. Gore, 253 U. S. 245, 40 Sup. Ct. 550, 64 L. ed. 887. The compensation of a federal judge is protected from diminution in any form whether by a tax or otherwise. Evans v. Gore, 253 U. S. 245, 40 Sup. Ct. 550, 64 L. ed. 887.

"Income" includes the gain from capital realized by a single sale of property as well as the profits realized in buying and selling as a business. Merchants' Loan & Trust Co. v. Smietanka, — U. S. - 41 Sup. Ct. 386.

After one year

45d. Power of congress and the states 45c. Intoxicating liquor traffic prohibited.-1. from the ratification of this article the manufacture, sale, or transportation of intoxicating liquors within, the importation thereof into, or the exportation thereof from the United States and all territory subject to the jurisdiction thereof for beverage purposes is hereby prohibited.

The word "kept" as used in section 21 of the Volstead Act, title II, means kept for sale or barter or other commercial purpose. Street v. Lincoln Safe Deposit Co., - U. S. 41 Sup. Ct. 31.

Title II of the Volstead Act was passed under the grant of power to enforce the first section of the Eighteenth Amendment. Street v. Lincoln Safe Deposit Co., U. S., 41 Sup. Ct. 31.

This section is operative throughout the entire territorial limits of the United States, binds all legislative bodies, courts, public officers and individuals within those limits, and of its own force invalidates every legislative act whether by congress, by a state legislature or by a territorial assembly which authorizes or sanctions what the section prohibits. State of Rhode Island (and six other cases) v. Palmer, 253 U. S. 350, 40 Sup. Ct. 486, 64 L. ed. 946.

Leave to file an original bill, in the United States Supreme Court by a citizen of a state against the United States officers and against the state officers to restrain them from enforcing the Eighteenth Amendment, denied for the want of jurisdiction. Duhne v. State of New Jersey, 251 U. S. 311, 40 Sup. Ct. 154, 64 L. ed. 280.

45d. Power of congress and the states to enforce.-2. The congress and the several states shall have concurrent power to enforce this article by appropriate legislation.

This section does not enable congress or the several state to defeat or thwart the prohibition, but only to enforce it by appropriate means. State of Rhode Island (and six other cases) v. Palmer, 253 U. S. 350, 40 Sup. Ct. 486, 64 L. ed. 946.

The words "concurrent power" in the above section do not mean joint power, or that congressional legislation shall be approved by the several states, or that the power to enforce is divided between congress and the several states along the lines which separate or distinguish foreign and interstate commerce from intrastate affairs. State of Rhode Island (and six other cases) v. Palmer, 253 U. S. 350, 40 Sup. Ct. 486, 64 L. ed. 946.

The power confided to congress by this section while not exclusive is territorially coextensive with the prohibition of the first section. State of Rhode Island (and six other cases) v. Palmer, 253 U. S. 350, 40 Sup. Ct. 486, 64 L. ed. 946.

The limits of congress to its power of enforcement are not transcended by the provisions of the Volstead Act including liquors containing as much as one-half of 1 per cent. of alcohol by volume and fit for use for beverage. State of Rhode

Island (and six other cases) v. Palmer, 253 U. S. 350, 40 Sup. Ct. 486, 64 L. ed. 946.

The power of congress may be exerted against the disposal of liquors for beverage purposes manufactured before or subsequent to the prohibition amendment and in either case it is a constitutional mandate or prohibition that is being enforced. State of Rhode Island (and six other cases) v. Palmer, 253 U. S. 350, 40 Sup. Ct. 486, 64 L. ed. 946.

45e. Ratification of amendment.-3. This article shall be inoperative unless it shall have been ratified as an amendment to the Constitution by the legislatures of the several states, as provided in the Constitution, within seven years from the date of the submission hereof to the states by the Congress.

The above amendment was ratified by the Indiana general assembly, sections 1 and 2, Acts 1919, p. 846. This amendment was proposed by congress in 1917 and proclaimed as ratified in 1919 (40 Stat. 1050, 1941).

This amendment, by lawful proposal and ratification, has become a part of the Constitution of the United States. State of Rhode Island (and six other cases) v. Palmer, 253 U. S. 350, 40 Sup. Ct. 486, 64 L. ed. 946.

SEC.

45f. Women suffrage.

ARTICLE 19.-WOMEN SUFFRAGE.

45g. Power of congress to enforce.

45f. Women suffrage.-1. The right of citizens of the United States to vote shall not be denied or abridged by the United States or by any state on account of sex.

45g. Power of congress to enforce.-2. Congress shall have power, by appropriate legislation, to enforce the provisions of this article.