Tags: Case, Legal Case, Supreme Court Of The United States Case, Unit Of Work.
Collector v. Day 78 U.S. 113 (1871) was a United States Supreme Court case that questioned the United States Federal government’s ability to impose a tax upon the salary of a judicial officer of the State. Even though this particular case favors state employees’ rights it was overruled in 1939 by Graves v. New York. It is still important to Constitutional law because Judge Nelson’s opinion gives us a clear statement of the doctrine of dual federalism.