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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 Supreme Court Reports, Том 12

United States. Supreme Court - 1911
...Brown v. Maryland. Chief Justice Marshall says, the article is exempt from the taxing power of a State "while remaining the property of the importer, in...original form or package in which it was imported." "This state of things," he adds, "is changed if he [the importer] sells them, or otherwise mixes them...

Commentaries on the Law of Municipal Corporations, Том 4

John Forrest Dillon - 1911 - 3802 страници
...State. 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. The State cannot, in the form of a license...

Supreme Court Reporter, Том 33

1913
...taxing power of the state; but while remaining the propaerty of the importer, in his warehouse, in и the original form or package in which it * was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the Constitution." That doctrine has been many times applied...

Illustrative Cases on Constitutional Law

James Parker Hall - 1914 - 508 страници
...Mr. Chief Justice Marshall observed: "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." This sentence contains in a nutshell the...

The Political and Economic Doctrines of John Marshall: Who for Thirty-four ...

John Marshall, John Edward Oster - 1914 - 363 страници
...applied to imported articles. He said: "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." 14 Hence the doctrine of original packages....

Ruling Case Law as Developed and Established by the Decisions and ..., Том 5

William Mark McKinney, Burdett Alberto Rich - 1914
...the right of a state to levy a license tax on importers of foreign goods selling the same, he said: "While remaining the property of the importer, in...was imported, a tax upon it is too plainly a duty on imports to esr-ape the prohibition in the Constitution." 16 In many cases, attempts have been made...

The Political and Economic Doctrines of John Marshall: Who for Thirty-four ...

John Marshall - 1914 - 363 страници
...property of the importer in his 12 Judson on " Interstate Commerce," sec. 16. « 12 Wheaton, 441-442. [ warehouse in the original form or package in which...was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the Constitution." 14 Hence the doctrine of original packages....

Selected Cases in Constitutional Law

Harold Edgar Barnes, Byron Albert Milner - 1915 - 363 страници
...articles imported into this country from abroad for sale, and it was there held that (p. 441) : "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." That doctrine has been many times applied...

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 - 1917
...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 Life of John Marshall: The building of the nation, 1815-1835

Albert Jeremiah Beveridge - 1919
...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." 3 1 12 Wheaton, 437-39. « Ib. 441. « Ib....




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