The Income Tax. Supreme Court of Illinois, January term, A.D. 1868. Wm. M. Springer, plaintiff in error, vs. John E. Rosette, et al., deft's in error. Argument for plaintiff, by McClernand, Broadwell & Springer.
Springfield: Daily State Register Job Print, 1868. 25 pp. 8vo. Stitched paper wrappers. First edition. A very good copy; mail fold, some minor wear and soiling to wrappers. Item #37668
Presentation copy. Inscribed on front wrapper "Compl. of plaintiff."
President Lincoln signed into law a temporary income tax to help finance the Civil War. William Springer, an Illinois lawyer, refused to pay on earnings from his law practice. Eventually his real property was seized and sold to the government to satisfy the arrearage. Springer and his law firm argued that the War income tax was an impermissible direct tax on his estate by the federal government, not apportioned among the states in violation of the Constitution. The case would eventually go to the Supreme Court in 1881.
Two of the members of the firm McClernand, Broadwell & Springer were well known to Lincoln: Norman M. Broadwell studied law in the office of Lincoln and Herndon in Springfield, Illinois and John McClernand was a disastrous Civil War General, once relieved his his command then restored by Lincoln.
John E. Rosette, for the government, had "at the invitation of Abraham Lincoln,... moved to Springfield, Illinois, where he practiced law for about thirty years. Rosette came to Sangamon County as a Democrat in politics, but from 1856 on, he identified himself with the Republican party. He edited the Springfield Republican and supported Lincoln’s presidential nomination" (lawpracticeofabrahamlincoln.org).
Provenance: W[illiam] O. Bartlett, prominent New York lawyer.
Not in Sabin who lists only the corresponding argument of John E. Rosette, Defendants (89841). OCLC locates three copies: Abraham Lincoln Pres. Lib., Wisc. Hist. Soc., So. Illinois Univ. Law.
Price: $400.00