Whipple

The petitioner, who is in custody under an order directing him- to be imprisoned until payment of a fine imposed as a punishment on a conviction under the act to prohibit gaming, seeks to be discharged on habeas corpus. The amount of the fine was tendered in United States treasury notes, and the tender refused on the ground that said notes are not receivable in satisfaction of the fine.

The principle upon which the decision must depend was determined i-n Perry v. Washburn, 20 Cal. 350 . The opinion in that case was written by Chief Justice Field — now a justice of that court with which the jurisdiction to give the act of Congress in question an authoritative construction rests- — -and was concurred in by all the justices. The court held that taxes are not debts within the meaning of the provisions of the act of Congress making treasury notes a legal tender in payment of “all debts public and private,” and say: “A debt is a sum of money due by contract, express or implied. A tax is a charge upon, persons or property to raise money for public purposes. It is not founded upon contract; it does not establish the relation of debtor and creditor between the taxpayer -and state; it does…