 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
 | United States. Supreme Court - 1926 - 1256 страници
...remaining the property of the importer, in his warehouse, in the 179 US 878-380 AUSTIN V. TENNESSEE. original form or package in which it was imported, a tax upon it is too plainly a dutj on imports to escape the prohibition in the Constitution." And upon this quotation this observation... | |
 | 1891 - 580 страници
...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... | |
 | Robert Devore Leigh - 1927 - 722 страници
...thing imported, that it has become incorporated and mixed up with the mass of the property in this country, it has, perhaps, lost its distinctive character...was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the Constitution. This rule as applied generally to the regulation... | |
 | 1890 - 560 страници
...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."... | |
 | John Mabry Mathews, Clarence Arthur Berdahl - 1928 - 1004 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. . . . It has been contended, that this construction... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1946 - 988 страници
...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. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1946 - 980 страници
...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 - 1921 - 1260 страници
...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... | |
 | United States. Congress. Senate. Committee on Small Business - 1959 - 388 страници
...to square that finding with the longfollowed rule laid down 132 years ago by Chief Justice Marshall: "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 of the constitution." In US Plywood Corporation vs. the City of... | |
 | 1953 - 116 страници
...Court which ruled that an imported article did not become subject to the taxing power of the State "while remaining the property of the importer, in...original form or package in which it was imported." 3 To determine the time when an article passes out of interstate into State jurisdiction for the purpose... | |
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