on carriages, which is there
considered as an _excise_, and then must necessarily be uniform and
liable to apportionment; consequently, not a direct tax." Ibid.

[1488] 4 Annals of Congress, 730 (1794); 2 Madison's Writings, 14,
(Library of Congress ed., 1865) (Letter to Thomas Jefferson, May 11,
1794).

[1489] 3 Dall. 171, 177 (1796).

[1490] Pacific Ins. Co. _v._ Soule, 7 Wall. 433 (1869).

[1491] Veazie Bank _v._ Fenno, 8 Wall. 533 (1869).

[1492] Scholey _v._ Rew, 23 Wall. 331 (1875).

[1493] Springer _v._ United States, 102 U.S. 586 (1881).

[1494] Ibid. 602.

[1495] 157 U.S. 429 (1895); 158 U.S. 601 (1895).

[1496] 28 Stat. 509 (1894).

[1497] Stanton _v._ Baltic Mining Co., 240 U.S. 103 (1916); Knowlton
_v._ Moore, 178 U.S. 41, 80 (1900).

[1498] Nicol _v._ Ames, 173 U.S. 509 (1899).

[1499] Knowlton _v._ Moore, 178 U.S. 41 (1900).

[1500] Patton _v._ Brady, 184 U.S. 608 (1902).

[1501] 192 U.S. 363 (1904).

[1502] Ibid. 370.

[1503] 192 U.S. 397 (1904).

[1504] 220 U.S. 107 (1911).

[1505] 240 U.S. 103 (1916).

[1506] Ibid. 114.

[1507] 232 U.S. 261 (1914).

[1508] New York Trust Co. _v._ Eisner, 256 U.S. 345, 349 (1921).

[1509] Phillips _v._ Dime Trust & Safe Deposit Co., 284 U.S. 160 (1931).

[1510] Tyler _v._ United States, 281 U.S. 497 (1930).

[1511] Fernandez _v._ Wiener, 326 U.S. 340 (1945).

[1512] Chase National Bank _v._ United States, 278 U.S. 327 (1929).

[1513] Bromley _v._ McCaughn, 280 U.S. 124, 136 (1929). _See also_
Helvering _v._ Bullard, 303 U.S. 297 (1938).

[1514] Bromley _v._ McCaughn, 280 U.S. 124, 140 (1929).

[1515] Loughborough _v._ Blake, 5 Wheat. 317 (1820).

[1516] De Treville _v._ Smalls, 98 U.S. 517, 527 (1879).

[1517] Turpin & Bro. _v._ Burgess, 117 U.S. 504, 507 (1886). _Cf._ Almy
_v._ California, 24 How. 169, 174 (1861).

[1518] Dooley _v._ United States, 183 U.S. 151, 154 (1901).

[1519] Cornell _v._ Coyne, 192 U.S. 418, 428 (1904); Turpin & Bro. _v._
Burgess, 117 U.S. 504, 507 (1886).

[1520] Spalding & Bros. _v._ Edwards, 262 U.S. 66 (1923).

[1521] Thompson _v._ United States, 142 U.S. 471 (1892).

[1522] Peck & Co. _v._ Lowe, 247 U.S. 165 (1918); National Paper & Type
Co. _v._ Bowers, 266 U.S. 373 (1924).

[1523] Fairbank _v._ United States, 181 U.S. 283 (1901).

[1524] United States _v._ Hvoslef, 237 U.S. 1 (1915).

[1525] Thames & Mersey Ins. Co. _v._ United States, 237 U.S. 19 (1915).

[1526] Pace _v._ Burgess, 92 U.S.