Note 462 — AMENDMENT 14 (continued 2)

Nashville, C. & St. L.R. Co. v. Wallace, 288 U.S. 249 (1933); Carmichael v. Southern Coal & Coke Co., 300 U.S. 644 (1937). A taxpayer therefore cannot contest the imposition of an income tax on the ground that, in operation, it returns to his town less income tax than he and its other inhabitants pay.—Dane v. Jackson, 256 U.S. 589 (1921).