the error in the others is equally well established, either by prior decisions or by the adequate bases for classification which are apparent on the face of the assailed provisions; that is, the distinction between individuals and corporations, the difference between various kinds of corporations, etc. Knowlton v. Moore, supra; Flint v. Stone Tracy Co., supra; Billings v. United States, supra; National Bank v. Commonwealth (9 Wall., 353); National Safe Deposit Co. v. Illinois (232 U. S., 58, 70). In fact, comprehensively surveying all the contentions relied upon, aside from the erroneous construction of the amendment which we have previously disposed of, we can not escape the conclusion that they all rest upon the mistaken theory that although there be differences between the subjects taxed, to differently tax them transcends the limit of taxation and amounts to a want of due process, and that where a tax levied is believed by one who resists its enforcement to be wanting in wisdom and to operate injustice, from that fact in the nature of things there arises a want of due process of law and a resulting authority in the judiciary to exceed its powers and correct what is assumed to be mistaken or unwise exertions by the legislative authority of its lawful powers, even although there be no semblance of warrants in the Constitution for so doing. We have not referred to a contention that because certain administrative powers to enforce the act were conferred by the statute upon the Secretary of the Treasury, therefore it was void as unwarrantedly delegating legislative authority, because we think to state the proposition is to answer it. Field v. Clark (143 U. S., 649); Buttfield v. Stranahan (192 U. S., 470, 496); Oceanic Steam Navigation Co. v. Stranahan (214 U. S., 320). Affirmed. Mr. Justice McReynolds took no part in the consideration and decision of this case. Different forms, but essentially similar, are required for Insurance Companies, Fiduciaries, and withholding agents. See paragraph 53. by...... *Fiscal (Name of corporation, joint-stock company, or association.) (Kind of business.) and located at..... Street and number.) (City or town.) (State.) (The address given must be that of the principal place of business of the corporation.) If no figures are to be extended opposite any item in the return, the word "None" should be inserted. of the above-named company, whose return of net income is herein set forth, being severally duly sworn, each for himself, deposes and says that the items entered in the foregoing report and in the supplementary statement and in any additional list or lists attached to or accompanying this return are, to his best knowledge and belief and from such information as he has been able to obtain, true and correct in each and every particular. President. Treasurer. Sworn to and subscribed before me this...... day of ....., 191...... (Seal of officer taking affidavit.) GENERAL INSTRUCTIONS. (Official capacity.) Time of filing returns.-Returns made on the basis of a calendar year must be filed on or before March 1 with the collector of internal revenue of the district in which is located the principal place |