Knights v. Jackson - 260 U.S. 12 (1922)

U.S. Supreme Court

Knights v. Jackson, 260 U.S. 12 (1922)

Knights v. Jackson

No. 167

Argued October 3, 1922

Decided October 16, 1922

260 U.S. 12

Syllabus

The objection that a tax on a special class of persons and property for a public purpose by which they are not benefited is a taking of property without due process of law in violation of the Fourteenth Amendment does not apply to the general income tax of Massachusetts (Acts, 1916, c. 269, §§ 2, 5(b), as amended, 1919, c. 324, § 1) and use of funds so derived (Acts, 1919, c. 363) to reimburse cities and towns for increase of educational salaries. P. 260 U. S. 14.

237 Mass. 493 affirmed.

Error to a judgment of the Supreme Judicial Court of Massachusetts dismissing a petition for mandamus.

Page 260 U. S. 14