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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, New York (State). Commissioners to Revise Laws for Assessment and Collection of Taxes, Edwin Dodge, George W. Cuyler - 1872 - 102 страници
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Judicial and Statutory Definitions of Words and Phrases, Том 6

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,...

The Constitutional Decisions of John Marshall, Том 2

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,...

The American State Reports: Containing the Cases of General Value ..., Том 121

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...

The American State Reports: Containing the Cases of General Value ..., Том 121

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...

Supreme Court Reporter, Том 28

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...

Federal Procedure at Law: A Treatise on the Procedure in Suits at ..., Том 1

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...

American Government and Politics

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...

American Government and Politics

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...

United States Reports: Cases Adjudged in the Supreme Court at ..., Том 423

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1977 - 970 страници
...say, generally, that when the importer has so acted upon the thing imported, 276 Opinion of the Court 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." Id., at 441-442. "It is a matter of hornbook...

The Encyclopaedia Britannica: Mun to Pay

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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