Source: https://supreme.justia.com/cases/federal/us/3/171/case.html

Justice Cushing

As there were only four judges, including myself, who attended the argument of this cause, I

Page 3 U. S. 184

should have thought it proper to join in the decision, though I had before expressed a judicial opinion on the subject in the Circuit Court of Virginia, did not the unanimity of the other three judges relieve me from the necessity. I shall now, however, only add that my sentiments in favor of the constitutionality of the tax in question have not been changed.

As I have been prevented by indisposition from attending to the argument, it would be improper to give an opinion on the merits of the cause.

By the Court.

Let the judgment of the circuit court be

affirmed.