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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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The National Government of the United States

Everett Kimball - 1920 - 629 страници
...that where the The"origiimporter has so acted upon the thing imported that it has become decision"86 incorporated and mixed up with the mass of property...duty upon imports to escape the prohibition in the Constitution.2 From this doctrine of the original package the court has not departed, although it has...

State and Municipal Government in the United States

Everett Kimball - 1922 - 581 страници
...In 1827 Chief Justice Marshall held : It is sufficient for the present to say, generally, that when the importer has so acted upon the thing imported...duty upon imports to escape the prohibition in the Constitution.1 This very seriously limits not merely the power of the state to levy taxes but also...

The United States Government

Everett Kimball - 1924 - 785 страници
...answered the question : It is sufficient for the present to say, generally, that where the "Original importer has so acted upon the thing imported that...duty upon imports to escape the prohibition in the Constitution.1 From this doctrine of the original package the court has not departed, although it has...

Smith College Studies in History

1924 - 65 страници
...situation under discussion. 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."88 This amounted to a definition of the word...

Selected Cases in Constitutional Law

Harold Edgar Barnes, B. A. Milner - 1924 - 431 страници
...into this country from abroad for sale, and it was there held that (p. 441) : "When the importer had so acted upon the thing imported that it has become...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...

The Central Law Journal, Том 32

1891
...acted upon the thin? imported that it has become incorporated and mixed up with mass of property of the country, it has, perhaps, lost Its distinctive...was imported, a tax upon it is too plainly a duty on imports to escape the prohibition of the constitution." The right of the State to require a license...

The Central Law Journal, Том 31

1890
...and mixed up with the mass of property in the country, it has, perhaps, lost its distinctive charater as an import, and has become subject to the taxing...which it was imported, a tax upon it is too plainly a 1 12 Wheat. 419. 1(56 VOL. 31. 167 duty on imports to escape the prohibition in the constitution."...

United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ...

United States. Supreme Court - 1946
...state's power to tax property "imported for sale." It held that, as to property imported for sale, "while remaining the property of the importer, in...was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the Constitution." Brown v. Maryland, supra, at 442. The right...

United States Reports: Cases Adjudged in the Supreme Court at ..., Том 324

United States. Supreme Court - 1946
...been the case ever since Brown v. Maryland, supra, an import is deemed to retain its character as such "while remaining the property of the importer, in...original form or package in which it was imported," see Brown v. Maryland, supra, 442, or until put to the use for which it was imported. Chief Justice...

United States Supreme Court Reports, Том 45

United States. Supreme Court - 1921
...state; but while remaining the property of the importer, in his warehouse, in the • 378-380 3SO-3S3 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." And upon this quotation this observation...




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