United States v. Kahriger, 345 U.S. 22 (1953), was a United States Supreme Court ruling that held certain provisions of the Revenue Act of 1951 were constitutional, in particular sections related to an occupational tax on persons involved in gambling.[1]
The Supreme Court ruled that the Congressional purpose of penalizing intrastate gambling under the guise of imposing a tax did not violate the Constitution by infringing the police power reserved to the states. The Court stated: "Unless there are [penalty] provisions extraneous to any tax need, courts are without authority to limit the exercise of the taxing power."[2]
The Supreme Court also ruled that the 1951 Revenue Act did not violate the Fifth Amendment privilege against self-incrimination. However, this holding was later overruled by the Court in Marchetti v. United States.[3][4]
Notes
Further reading
- Callison, James W. (1953), "Congressional Powers: Validity of the 1951 Gamblers' Occupational Tax Act", Michigan Law Review, 52 (1): 150–152, doi:10.2307/1285372, JSTOR 1285372.
- Coons, John E. (1953), "The Federal Gambling Tax and the Constitution", Journal of Criminal Law, Criminology, and Police Science, 43 (5): 637–642, doi:10.2307/1139648, JSTOR 1139648.
External links
- Text of United States v. Kahriger, 345 U.S. 22 (1953) is available from: CourtListener Google Scholar Justia Library of Congress
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