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Article: THE INCOME TAX AND THE BURDEN OF PERFECTION
- Article from:
- Northwestern University Law Review
- Article date:
- January 1, 2006
- Author:
CopyrightCopyright Northwestern University School of Law 2006. Provided by ProQuest LLC. (Hide copyright information)
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The modern federal income tax and the Northwestern University Law Review have something rather peculiar in common. Both suffered false starts in the late nineteenth century, only to shortly thereafter be reconstituted and to emerge as significant legal institutions in the early twentieth century, and to continue as significant institutions on into the twenty-first.
Northwestern University School of Law's first law journal-then called the Northwestern Law Review-was published from 1893 through 1896 and had only a slightly longer life than the first modern income tax. The income tax was enacted in 1894,' and struck down as unconstitutional in 1895, having produced no revenue.2 A law ...