U.S. Supreme Court
Twin City Bank v. Nebeker, 167 U.S. 196 (1897)
Twin City Bank v. Nebeker
Argued and submitted April 21, 1897
Decided May 10, 1897
167 U.S. 196
Section 41 of the National Banking Act imposing certain taxes upon the average amount of the notes in circulation of a banking association, now found in the Revised Statutes, is not a revenue bill within the meaning of the clause of the Constitution declaring that "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."
Whether in determining such a question the courts may refer to the journals of the two Houses of Congress for the purpose of ascertaining whether the act originated in the one House or the other is not decided.
The case is stated in the opinion. chanroblesvirtualawlibrary