- revenue law
- A tax statute. A law passed under the power granted to Congress by § 8 of Article I of the United States Constitution "to lay and collect taxes, duties, imposts, and excises." California ex rel. McColgan v Bruce (CA9 Nev) 129 F2d 421, 147 ALR 782. As the term is used in connection with the jurisdiction of the United States Courts, it means a law imposing duties on imports or tonnage, or a law providing in terms for revenue; that is, a law which is directly traceable to the power granted to Congress by section 8 of article I of the Federal Constitution, "to lay and collect taxes, duties, imposts, and excises." United States v Hill, 123 US 681, 31 L Ed 275, 8 S Ct 308. A law passed for the purpose of authorizing the levy and collection of taxes in some form. The term does not include laws which are passed for other purposes although they may incidentally create revenue. The National Prohibition Act, passed for the purpose of carrying out the provisions of the Eighteenth Amendment, is not a revenue law. United States v McConnell (DC Pal 10 F2d 973. See Internal Revenue Code.
Ballentine's law dictionary. Anderson, W.S.. 1998.