Collector is still important to discussions of constitutional law because of Judge Nelson's statement of the doctrine of dual federalism in the case's opinion.

Since Judge Day believed this was not within the federal government's rights, he paid the amount of $61.50 under protest and then proceeded to sue the Circuit Court to recover his charges.

The plaintiff's main argument, in this case the Collector, claimed that the Federal Government of the United States is supreme in the area of taxation given to them in the U.S. Constitution.

Specifically, they cite this right in the Constitution, "Under the general rules of taxation, every man and everything throughout the country (exports excepted) are subject to taxation in the discretion of Congress..." They argued that since the Judge works for his own salary from the state, but as a citizen of the United States, Judge Day should pay his taxes to support the Federal government.

Day, the county probate judge of Massachusetts, argued that the Federal government is stretching their limits by taxing an officer of the State.