During the special session of Congress held the past summer there was enacted as an amendment to the new Tariff Law what is generally known as the Federal Corporation Tax.1 At the time of its consideration in Congress and since its enactment there has been considerable discussion regarding the constitutionality of the measure, and no little doubt has been expressed as to its validity.
Aigler, Ralph W. "The Constitutionality of the Federal Corporation Tax." Mich. L. Rev. 8, no. 3 (1910): 206-20.