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" It is sufficient for the present to say, generally, that when the importer has so acted upon the thing imported, that it has become incorporated and mixed up with the mass of property in the country, it has, perhaps, lost its distinctive character as... "
Second Report of the Commissioners to Revise the Laws for the Assessment and ... - Страница 61
по New York (State). Legislature. Commissioners to Revise Laws for Assessment and Collection of Taxes, David Ames Wells, Edwin Dodge, George W. Cuyler - 1872 - 102 страници
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United States Reports: ... and Rules Announced at ...

United States. Supreme Court - 1900
...application, the court said : " It is sufficient for the present case to say, generally, that when the importer has so acted upon the thing imported...original form or package in which it was imported, a tax on it is too plainly a duty on imports to escape the prohibition in the Constitution." Again : " The...

A Selection of Cases on Constitutional Law

Emlin McClain - 1900 - 1080 страници
...generally, that when the importer has so acted upon the thing imported, that it has become incorporated ami mixed up with the mass of property in the country,...was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the Constitution. The counsel for the plaintiffs in error contend...

The Theory and Practice of Taxation

David Ames Wells - 1900 - 648 страници
...up with the mass of property in the country, it has lost its distinctive character as an import, and become subject to the taxing power of the State; but...imports to escape the prohibition in the Constitution. The deductions from a contrary rule would be manifestly as follows: " No goods would be imported if...

United States Reports: Cases Adjudged in the Supreme Court at ..., Том 178

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1900
...That a tax upon the thing imported during the time it retains its character as an import and remains the property of the importer, " in his warehouse,...original form or package in which it was imported," is a duty on imports within the meaning of the Constitution ; and 3. That a State cannot, in the form...

The History of the Supreme Court of the United States: With ..., Том 1

Hampton Lawrence Carson - 1902 - 650 страници
...Philadelphia Steamship Co. v. Pennsylvania, 122 US, 326 (1886). Fargo v. Michigan, 121 US (1886) 230. that it has become incorporated and mixed up with...was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the Constitution."1 In the case of Craig v. The State of Missouri*...

John Marshall: complete constitutional decisions

John Marshall - 1903 - 799 страници
...its applistate commences. cation. It is sufficient, for the present, to say, generally, that, when the importer has so acted upon the thing imported...was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the Constitution. The counsel for the plaintiffs in error contend...

John Marshall: Complete Constitutional Decisions, Ed. with Annotations ...

John Marshall, John M. Dillon - 1903 - 799 страници
...in its applistau commence.. cation. It is sufficient, for the present, to say, generally, that, when the importer has so acted upon the thing imported...was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the Constitution. The counsel for the plaintiffs in error contend...

A Treatise on the Power of Taxation, State and Federal, in the United States

Frederick Newton Judson - 1903 - 868 страници
...as being universal in its application. It is sufficient for the present to say, generally, that when the importer has so acted upon the thing imported,...was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the Constitution." l 1 Chief Justice Taney, the successor of...

Principles of Law: Agency; Master and Servant; Bailments; Landlord and ...

1903
...mass of property in the country and has lost its distinctive character as an import, that it becomes subject to the taxing power of the state; but, while...was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the constitution." This is what is known as the original package...

The United States and the States Under the Constitution

Christopher Stuart Patterson - 1904 - 347 страници
...imports, as well as with the federal power of regulating commerce, Marshall, CJ, saying86 that "when the importer has so acted upon the thing imported,...imports to escape the prohibition in the Constitution." * Robbins v. Shelby County Taxing District, 120 US 489, 501. 14 Crutcher v. Kentucky, 141 US 47, 57....




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