Keven-Ue

2 The income of a atflte.a • In a statute providing that appeals should be taken directly to the highest court in " oases relating to the revenue," held, that "revenue" was not used in its most extended meaning, but as embracing public revenue, whether State or municipal — all taxes and assessments imposed by public authority.* " All Bills for raising Revenue shall originate in the House of Representatives; but the Senate may propose or concur with Amendments as on other Bills." » Revenue laws. Laws made for the direct and avowed purpose of creating and securing revenue or public funds for the service of the government." Used in connection with a reference to the jurlsdiotion of the United States courts, means a law imposing duties on imports or tonnage, or a law providing in terms for revenue; that is, a law directly traceable to the power granted to Congress " To lay and oo Ueot Taxes, Duties, Imposts and Excises.' ' The lexical definition of " revenue " is very comprehensive: "The income of a nation, derived from its taxes, duties, or other source Si for the payment of the national expenses." " Other sources " would include the proceeds of public lands, the receipts of the patentoffice and of the post-ofi Sce department, in excess of expenditures. The appellative " revenue laws " is applied only to such laws as are made for the purpose of creating revenue or public funds for the service of the government. 8 Bills for raising revenue are such as impose taxes upon the people, directly or indirectly, or lay duties, imposts or excises, for the use of the government, and give the persons from whom the money is exacted no equivalent in return, unless it be the enjoyment, in common with other citizens, of the benefits of good government. It is this feature which characterizes bills for raising revenue. They draw money from the citizen, giving no direct equivalent in return. In respect to such bills it was reasonable that the Constitution should provide that the immediate representatives of the tax-payers should alone have power to originate them. It is a very strained construction which would regard a bill establishing rates of postage as a bill for raising revenue.* See Raise, Revenue. ' Benedict v. Schaettle, 18 Ohio St. 580, 518 (1861), Gholson, J., quoting note 8 Nev. & Man. 650. See also 27 E. C. L. 201; L. R., 7 Ap. Cas. 582. ^ F. rev&nir, to come back. ' United States v. Bromley, 12 How. 97(1851), Mc Lean, Judge. < Webster v. People, 98 111. 347 (1881), Walker, J.; Potwin V. Johnson, 106 id. 633 (1883). ' Constitution, Art. I, sec. 7, cl. 1. » United States v. Mayo, 1 Gall. *398 (1813), Story, J. ' United States v. Hill, 188 U. S. 686 (1887), Waite, C. J. "United States v. Norton, 91 U. S. 568-09 (1875), Swayne, J., quoting Worcester's Diet. • United States V. James, 13 Blatch. 208 (1875), -John- Under the revenue system of the United States, the collection of the revenue in the manner prescribed by law cannot be restrained by judicial proceedings. The only remedip tor an illegal exaction is payment under protest and suit to recover back the money. The reason is, that as it is necessary that the government should be able to calculate with certainty on its revenues, it is better that the individual should be required to pay what is demanded under the forms of law, and sue to recover back what he pays, than that the government should be embarrassed in its operations by a stay of collection.' Officer of the revenue. In the Revised Statutes, an of Hoer of the revenue from customs; does not therefore Include a postmaster. ' See Duties; Refunds; Stai^p; Tax, 8.