“Antiquated Eisner case”?
Your comment confirms you have absolutely no understanding of American Law. It may come as a surprise to you but our Supreme Court regularly cites what you refer to as antiquated cases. For example, in NATIONAL FEDERATION OF INDEPENDENT BUSINESS v. SEBELIUS, SECRETARY OF HEALTH AND HUMAN SERVICES, the recent Obamacare case, decided in 2012, Justice Roberts cites McCulloch v. Maryland , 4 Wheat. 316, 405 (1819).in the second paragraph of his opinion. He goes on to cite Gibbons v. Ogden , 9 Wheat. 1, 195 (1824). and eventually cites Eisner v. Macomber , (1920). saying
In 1895, we expanded our interpretation to include taxes on personal property and income from personal property, in the course of striking down aspects of the federal income tax. Pollock v. Farmers’ Loan & Trust Co. , 158 U. S. 601, 618 (1895) . That result was overturned by the Sixteenth Amendment, although we continued to consider taxes on personal property to be direct taxes. See Eisner v. Macom-ber , 252 U. S. 189–219 (1920).
JWK
The whole aim of construction, as applied to a provision of the Constitution, is to discover the meaning, to ascertain and give effect to the intent of its framers and the people who adopted it._____HOME BLDG. & LOAN ASS’N v. BLAISDELL, 290 U.S. 398 (1934)
.As I previously stated, your comment confirms you have absolutely no understanding of American Law, especially when it comes to Eisner and that our current Court cites Eisner to confirm that “taxes on personal property to be direct taxes.”
JWK