Smith College Studies in History

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Department of History of Smith College, 1924 - 65 страници
 

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Страница 224 - ... to the house of refuge established by the managers of the Society for the Reformation of Juvenile Delinquents...
Страница 120 - Perhaps a direct tax, in the sense of the constitution, can mean nothing but a tax on something inseparably annexed to the soil, something capable of apportionment under all such circumstances.
Страница 112 - For this purpose you are to make the most candid and confidential communications upon all subjects to the ministers of our generous ally the King of France, to undertake nothing in the negotiations for peace or truce without their knowledge and concurrence and ultimately to govern yourselves by their advice and Opinion...
Страница 136 - The restraint on the power of the States over imports and exports, is enforced by all the arguments which prove the necessity of submitting the regulation of trade to the Federal councils. It is needless, therefore, to remark further on this head, than that the manner in which the restraint is qualified, seems well calculated at once to secure to the States a reasonable discretion in...
Страница 135 - Our confederacy must be viewed as the nest, from which all America, North and South, is to be peopled. We should take care, too, not to think it for the interest of that great Continent to press too soon on the Spaniards. Those countries cannot be in better hands. My fear is, that they are too feeble to hold them till our population can be sufficiently advanced to gain it...
Страница 210 - The ore does not enter interstate commerce until after the mining is done, and the tax is imposed only in respect of the mining. No discrimination against interstate commerce is involved. The tax may indirectly and incidentally affect such commerce, just as any taxation of railroad and telegraph lines does, but this is not a forbidden burden or interference.
Страница 79 - ... any submission to, or dependence on, Great Britain, tends directly to involve this Continent in European wars and quarrels, and set us at variance with nations who would otherwise seek our friendship, and against whom we have neither anger nor complaint.
Страница 180 - No doubt can be entertained of the right of a state legislature to tax trades, professions, and occupations, in the absence of inhibition in the state constitution in that regard; and where a resident citizen engages in general business subject to a particular tax, the fact that the business done chances to consist, for the time being, wholly or partially in negotiating sales between resident and nonresident merchants of goods situated in another state, does not necessarily involve the taxation of...
Страница 119 - It seems to me that a tax on expense is an indirect tax; and I think an annual tax on a carriage for the conveyance of persons, is of that kind; because a carriage is a consumable commodity, and such annual tax on it, is on the expense of the owner.
Страница 175 - They can only sell their goods in Memphis by the employment of drummers and by means of samples ; whilst the merchants and manufacturers of Memphis, having regular licensed houses of business there, have no occasion for such agents, and, if they had, they are not subject to any tax therefor. They are taxed for their licensed houses, it is true ; but so, it is presumable, are the merchants and manufacturers of other States in the places where they reside; and the tax on drummers operates greatly to...

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