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 61по New York (State). Legislature. Commissioners to Revise Laws for Assessment and Collection of Taxes, David Ames Wells, New York (State). Commissioners to Revise Laws for Assessment and Collection of Taxes, Edwin Dodge, George W. Cuyler - 1872 - 102 странициПълен достъп - Информация за книгата
| 1904 - 1004 страници
...imported that it has become incorporated and mixed up with the mass of property in the country, it has lost its distinctive character as an import, and has...package In which It was imported, a tax upon it Is a duty on imports, and therefore to that extent invalid. Brown v. Maryland, 25 US (12 Wheat) 419, 442,... | |
| John Marshall - 1905 - 484 страници
...subject to the taxing power of the State ; but while remaining the property of the VOL. II.— II. importer, in his warehouse, in the original form or...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,... | |
| Abraham Clark Freeman - 1908 - 1174 страници
...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, in...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... | |
| Abraham Clark Freeman - 1908 - 1166 страници
...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, in...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... | |
| United States. Supreme Court - 1908 - 802 страници
...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, in...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... | |
| Chrisenberry Lee Bates - 1908 - 644 страници
...Wheat. vanla, 97 US 566 (24:1015) ; May 419 (6:678); Cook v. Pennsyl- & Co. v. New Orleans, 178 US the importer, 'in his warehouse, in the 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... | |
| Charles Austin Beard - 1910 - 798 страници
...not merely a duty on the act of importation, but it is a duty on the thing imported as well. " 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 of the Constitution." * Thus foreign commerce is protected entirely... | |
| Charles Austin Beard - 1910 - 814 страници
...not merely a duty on the act of importation, but it is a duty on the thing imported as well. "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 of the Constitution." 3 Thus foreign commerce is protected entirely... | |
| 1911 - 1056 страници
...licence to be in effect a tax, the chief justice observed that so long as the thing imported remained " the property of the importer, in his warehouse, in...or package in which it was imported," a tax upon it was too plainly a duty on imports to escape the prohibition of the Constitution, that imported commodities... | |
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